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.

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)?

IT Department cannot access data of other clients of a CA if search related to one particular client

Principle of mutuality where the income of the mutual concern is the contributions received from its contributors

High Court Interference would be justified only if it appears that the conclusions made by ITAT palpably perverse

Concessional ticket to travel Agents cannot be termed as commission

Proceedings u/s. 147 / 148 do not set aside original proceedings

Allowability of loss to be carried forward and set off against future income U/s. 80 of IT Act

YUM! Restaurants (India) Pvt. Ltd. Versus Commissioner of Income Tax
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.
