Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Reassessment Order In the Name of Non-Existing Entity – HC directs AO to pass fresh order
Income Tax

Income Tax
All the pending appeals are not required to be settled under DTVSV Act
Income Tax

Income Tax
No assessment u/s 153A in absence of Incriminating Material for passing an order u/s 153A
Income Tax

Income Tax
Jurisdiction of Delhi HC where Jurisdictional AO is located outside NCT of Delhi is referred to larger bench
Income Tax

Income Tax
Penalty order passed beyond time prescribed u/s 275(1)(c) is untenable
Income Tax

Income Tax
PF/ESI/EPF paid before filing return of income allowable
Income Tax

Income Tax
Derivative contracts entered to hedge exchange risk cannot be treated as trading
Income Tax

Income Tax
Appeal effect order has to be passed within 3 months of passing appeal order
Income Tax

Income Tax
HC set aside Section 148A(d) order passed without considering reply of Assessee
Income Tax

Income Tax
20% of disputed tax demand is not a pre-requisite for putting in abeyance recovery of demand pending first appeal in all cases
Income Tax

Income Tax
Pendency and not validity of appeal is required under Vivad Se Vishwas Scheme
Company Law

Company Law
Donation to institutions not listed in Schedule (VII) of Companies Act not deductible as CSR expenditure
Income Tax

Income Tax
Reassessment due to change of opinion is impermissible
Income Tax

Income Tax
