Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Delhi HC explains what constitute remission or cessation of a trading liability
Income Tax
Income Tax
Upward adjustment rejected as reimbursement of AMP expenses incurred by Sony India for AE was at arm’s length
Income Tax
Income Tax
Condonation of delay in filing of appeal by revenue not granted as sufficient cause not shown
Goods and Services Tax
Goods and Services Tax
Delhi HC Quashes Invalid GST Search Authorization due to Lack of Statutory Basis
Income Tax
Income Tax
Fee received for registration of domain name of third party cannot be treated as royalty
Goods and Services Tax
Goods and Services Tax
Refund of accumulated ITC permissible when rate of certain inputs are higher than rate on output supply
Income Tax
Income Tax
Reassessment proceedings based on query already raised in original assessment unsustainable
Goods and Services Tax
Goods and Services Tax
Refund of Tax paid on export is not barred by period of Limitation: Delhi HC
Goods and Services Tax
Goods and Services Tax
Non-voluntary payment made under compelling circumstances during search is liable to be refunded
Goods and Services Tax
Goods and Services Tax
Involuntary reversal of ITC during search needs to be refunded to taxpayer
Income Tax
Income Tax
Section 14A Disallowance Cannot Surpass Exempt Income: Delhi HC
Income Tax
Income Tax
Senior Officers Expected to Exercise Due Diligence in Initiating Reassessment for Concluded Assessment.
Income Tax
Income Tax
Delhi HC upholds deletion of additions for jewellery, paintings & wrist watches
Income Tax
Income Tax
