Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
S.144C-Draft assessment order can be issued only to eligible assessee
Income Tax
Income Tax
Sec.158BA/158BC- Addition based on estimation not sustainable
Income Tax
Income Tax
Notice issued to a deceased assessee is illegal – Delhi HC
Income Tax
Income Tax
Project office used as communication channel is not PE
Income Tax
Income Tax
If management & control is outside Sikkim, income is Taxable
Income Tax
Income Tax
Statement cannot be sole basis for addition in block assessment
Income Tax
Income Tax
Reopening to review original assessment not permitted
Income Tax
Income Tax
TPO may adopt CUP method for unexplained part of transactions
Income Tax
Income Tax
S. 40(a)(iii): No specified period for TDS deposit in claiming salary expenses
Income Tax
Income Tax
Reopening on incoherent reasons not valid u/s 147
Income Tax
Income Tax
Green signal to – Female member can be Karta of HUF – Delhi HC
Income Tax
Income Tax
Unilateral amendment in DTAA is prohibited: Delhi HC
Income Tax
Income Tax
Parliament cannot amend international instruments/ Treaty unilaterally
Income Tax
Income Tax
