Courts: Delhi High Court
5,194 articlesIncome Tax

Income Tax
Comparable Selection for Arm’s Length Price Relies on Functional Similarity
Corporate Law

Corporate Law
If Trials Can Be via Video Conferencing, Investigations Should Follow Suit
Goods and Services Tax

Goods and Services Tax
Temporary business suspension due to health not justify GST registration cancellation
Income Tax

Income Tax
High Brand Value, Large-Scale Operations & Lack of Segmented Data are valid Ground for Exclusion in ALP Determination
Corporate Law

Corporate Law
Delhi HC Grants Bail in Cattle Smuggling Case After 19 Months
Income Tax

Income Tax
Revenue’s Right to Reassess Doesn’t Override Sec 149 Limitation: Delhi HC
Income Tax

Income Tax
CBDT notified ACIT/ DCIT as prescribed authority for issuance of notice u/s. 143(2): Delhi HC
Income Tax

Income Tax
Profit attribution to Permanent Establishment in India is fact based: Delhi HC
Goods and Services Tax

Goods and Services Tax
Interest entitled under DVAT on money illegally retained by department: Delhi HC
Goods and Services Tax

Goods and Services Tax
Delhi HC Quashes GST Registration Cancellation for absence of reasoning in SCN
Income Tax

Income Tax
Section 143(1) is not considered an assessment by the AO for purposes of Section 147
Income Tax

Income Tax
TDS deducted but not deposited by employer cannot be demanded from employee: Delhi HC
Income Tax

Income Tax
ACIT/DCIT has jurisdiction to issue notice u/s. 143(2) of Income Tax Act: Delhi HC
Income Tax

Income Tax
