Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Non-Application of Mind in reassessment- Reasons for reopening Mentioned it as a case of 143(3), whereas return processed U/s. 143(1)
Income Tax
Income Tax
HC issues guideline Revenue must follow in the matters of reopening of assessments
Income Tax
Income Tax
Early hearing cannot be allowed until there are strong compelling and justifiable reasons
Income Tax
Income Tax
Addition cannot be made by applying prudent man’s behaviour test
Income Tax
Income Tax
Reassessment Notice U/s. 148 issued for mere non submission of Computation of income with form 56F is invalid
Income Tax
Income Tax
Expense on Software cannot be capitalised mere because depreciation rate is spelt out in Schedule to Income-tax Act
Income Tax
Income Tax
Interest on NPA of NBFC cannot be taxed for mere crossholding of debtor
Income Tax
Income Tax
If AO was satisfied as to assessee’s computation of disallowance U/s. 14A, invocation of rule 8D could not be allowed
Income Tax
Income Tax
Delhi HC Judgment on adjustment of Advance Tax under PMGK Scheme, 2016 and other issues
Income Tax
Income Tax
Income from bare letting of tenement is taxable as Income from house property
Income Tax
Income Tax
Delhi HC sets out Principles for launching prosecution U/s. 279 for late deposit of TDS
Income Tax
Income Tax
S. 148 Notice issued in the name of Company due to clerical mistake which already gets converted into LLP is valid
Income Tax
Income Tax
Penalty leviable if Assessee not Discloses source of Income despite voluntary disclosure
Income Tax
Income Tax
