Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Sec. 14A No attribution of expense for exempted income earned without employee interference
Income Tax

Income Tax
CA in practice cannot run Business via Companies, Trusts & Firms
Income Tax

Income Tax
Slump sale in case of exclusion of some asset out of sale transaction for buyers convinience
Income Tax

Income Tax
Sec 10(15)(iv)(c) benefit cannot be denied for lesser loan availment
Income Tax

Income Tax
Addition not warranted for low profit due to application of revised AS 7
Income Tax

Income Tax
Non release of assessee’s seized jewellery / stridhan despite unsustained addition is deliberate harassment
Service Tax

Service Tax
No Service Tax on fees paid for grant of Airport Management to AAI
Income Tax

Income Tax
Allowability of Interest / Service Charges on Funds raised to Subscribe Debentures for acquiring controlling interest
Income Tax

Income Tax
Amount adjusted as duty from Security deposit is allowable expense
Income Tax

Income Tax
TDS not applicable on Reimbursement to Sister Concern
Income Tax

Income Tax
IT Proceeding against Company cease to be in existence is Illegal
Income Tax

Income Tax
No Bogus capital gains if assessee furnishes documentary proof & proves identity of purchasers
Income Tax

Income Tax
Mere word approved not amount to record of satisfaction after application of mind
Income Tax

Income Tax
