Courts: Delhi High Court
Find latest Delhi High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC, FEMA and other tax and commercial matters.
Allowability of interest due and payable to financial institution u/s. 43B of Income Tax Act, 1961
CIT Vs Hybrid Rice International Pvt. Ltd. (Delhi HC)
Validity of reopening of Assessment If Assessing Officer failed to disclose the basis on which he formed the opinion that income chargeable to tax had escaped assessment
Web Designing & Hosting – Capital or Revenue Expenditure
In mercantile method of accounting allowability of expenditure depend on liability to pay
Incidental revenue generating activities do not end the principle of mutuality
Share brokers are eligible to claim bad debts as expense
HUF can’t claim deduction u/s. 54F for property purchased by Individual in his individual capacity
Depreciation on discarded machinery allowable, if used for business purposes in earlier years
In order to have a charity, you must have a source of income
Trade advance given to give effect to a commercial transaction can not be treated as deemed dividend
Asset declarations by Supreme Court judges is within purview of RTI
Despite s. 271(1B), s. 271 (1)(c) penalty is not valid if AO’s satisfaction not recorded at stage of initiation
Whether the Petitioner is entitled to waiver of interest under Section 220(2A)?
Delhi High Court judgments and orders constitute a substantial source of jurisprudence on taxation, corporate, commercial and regulatory law. This TaxGuru page compiles Delhi High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, FEMA, international taxation, reassessment, TDS, penalties and other business and legal disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this collection to research judicial precedents and monitor important legal developments. TaxGuru brings together recent and significant earlier Delhi High Court decisions, supported by case summaries and analysis explaining the principal issues and findings. The page provides a convenient research resource for readers following tax, corporate, commercial and regulatory litigation before the Delhi High Court.
