Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Addition u/s 69 not sustainable in absence of any proof of investment by assesse: HC
Income Tax
Income Tax
No capital gain accrues until right to receive compensation confirmed in proceedings under Land Acquisition Act
Income Tax
Income Tax
Mere Collaboration agreement with Builder & subsequent receipt of Property and Sale cannot be termed as business
Income Tax
Income Tax
Assessee need not prove genuineness and credit worthiness of sub-creditor
Income Tax
Income Tax
Income Tax Prosecution can be launched if Assessee aged below 70 years at the time of commission of offence
Income Tax
Income Tax
Compensation for loss of income-generating asset is not revenue in nature
Income Tax
Income Tax
Reassessment for taxing Royalty at higher rate due to change in opinion not valid
Income Tax
Income Tax
Section 14A disallowance only for Expenses not directly relatable to exempt or taxable Income
Income Tax
Income Tax
Foreign exchange gain/loss arising out of revenue transactions is required to be considered as an item of operating revenue/cost
Income Tax
Income Tax
Where assessment order was based on inadequate or improper enquiry, CIT can invoke jurisdiction u/s 263
Income Tax
Income Tax
It is not the ‘profit from export’ but ‘profit of business’ which is to be considered in formula u/s 10B(4)
Corporate Law
Corporate Law
Women can be Karta of HUF: Delhi High Court
Income Tax
Income Tax
Reopening u/s 147 based on mere office note of predecessor AO not permissible
Income Tax
Income Tax
