delhi hc

Deductibility of premium on forward contracts in the year of entering into such contracts

The Delhi High Court (HC) [2010-TIOL­42-HC-DEL-IT] in the case of CIT v. Industrial Finance Corporation of India (Taxpayer) which held that the difference between forward rate and exchange rate prevailing on the date of entering into forward contracts is fully allowable as deduction even if the difference is amortized in the books of account over the life of the forward contracts.
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Office of the Chief Justice of India (CJI) not beyond the ambit of RTI provisions: Delhi HC

In an unusual display of checks and balances within the judiciary, the Delhi high court on Tuesday rejected the contention of the Supreme Court that the office of the Chief Justice of India (CJI) was beyond the ambit of the Right to Information Act.
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Video recording of a will is legally admissible evidence: Delhi HC

In a ruling that might make settlement of a disputed will easier, the Delhi high court on Friday admitted video recording of a will as legally admissible evidence.
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I-T – Settlement Commission – mandatory payment of interest new provisions challenged

IN this batch of writ petitions, the prayer is that the provisions of Section 245D(2A), Section 245D(2D), Section 245D(4A) and Section 245HA(1) of the Income Tax Act, 1961 be declared unconstitutional. The provisions under challenge relate to settlement applications made by the Petitioners to the Settlement Commission under Section 245C of the Act prior to 1st June, 2007.
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