Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Substantial modification of Quantum order by CIT(A) renders penalty proceedings non-existent
Income Tax
Income Tax
CBDT instruction denying refund in Scrutiny cases is Invalid: HC
Income Tax
Income Tax
S. 54 Only Unspent amount is taxable after the specified period
Income Tax
Income Tax
Reopening on Share capital issue verified during original assessment not valid
Income Tax
Income Tax
Agent without authority to conclude contracts cannot be termed PE
Income Tax
Income Tax
Congress not eligible to claim exemption u/s 13A
Income Tax
Income Tax
Sec. 40 (a)(i) is discriminatory & not applicable to Indo-US DTAA
Income Tax
Income Tax
Reopening based on factual inadvertent error not sustainable
Service Tax
Service Tax
Delhi HC too stays Service Tax on Senior Advocates
Income Tax
Income Tax
Pre amendment too S. 201(3) Proceeding Initiation restricted to 4 years
Income Tax
Income Tax
Reopening to tax royalty as PE business income is change of opinion
Income Tax
Income Tax
Sec. 271(1) (c)-Penalty for false claim confirmed – Delhi HC
Income Tax
Income Tax
Notice can't be issued to dissolved company under amalgamation
Income Tax
Income Tax
