Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Rule 8D Disallowance cannot be made by ‘Change of Opinion’
Goods and Services Tax

Goods and Services Tax
HC allows export against advance license issued prior to GST implementation
Income Tax

Income Tax
Seized cash must be adjusted towards advance tax liability on request from Assessee
Income Tax

Income Tax
Bad debts not allowable if same was not part of income in earlier previous year
Income Tax

Income Tax
TDS deductible U/s. 194I on Composite licence fee comprising rent and royalty
Income Tax

Income Tax
Company with different risk profile / Size cannot be comparable despite similar functional profile
Service Tax

Service Tax
Penalty cannot be levied merely on the ground of non-contest
Income Tax

Income Tax
Broad functionality not sufficient to find comparable entity unless similarity with controlled transaction
Income Tax

Income Tax
Trial Court to decide if Retweet Make One Liable for Defamation in Raghav Chadha case
Goods and Services Tax

Goods and Services Tax
IGST on Services Provided to Head Office abroad challenged in HC
Income Tax

Income Tax
Delhi HC issues guidelines in matters of reopening of assessments (Also Read SC Order)
Income Tax

Income Tax
Mere disclosure of a transaction during original assessment proceedings does not protect assessee from re-assessment
Income Tax

Income Tax
Section 153C proceedings can be initiated against a person only if seized materials belong to him
Income Tax

Income Tax
