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.

If there is no revenue loss then department should not question the year of allowability of expenses

CIT versus M/S. Atam Prakash And Sons (Delhi High Court)

Dalmia Dairy Industries Ltd. versus Commissioner of Income Tax (Delhi High Court)

Under Rule 22 (2) of the Anti-Dumping Rules and the proviso thereto, the initiation of a new shipper review cannot be with retrospective effect in the case of a first time exporter.

Employer’s Obligation-TDS-Previous Employment’s payments

Rohitasava Chand Versus Commissioner of Income Tax (Delhi High Court)

Validity of Selection of case for scrutiny assessment-Selection contrary to CBDT’s instructions

Deduction on actual payment – Payments towards PF and ESIC

No-Claim Certificate issued post due deliberations cannot be voided by party claiming duress

Appeal to High court – Estimate of income

Validity of Return-Return signed by General Manager of Company

Molasses storage fund collected out of sale proceeds of molasses as per law cannot be included in Income of Assessee

Prem Chand Bansal and Sons Vs. Income Tax Officer, (237 ITR 65) (Delhi)

Income Tax: Firm and partners are separate legal entities
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.
