Courts: Delhi High Court
5,198 articlesCustom Duty
Custom Duty
Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD
Income Tax
Income Tax
Proceedings u/s 153C not valid in absence of any relevant seized material
Service Tax
Service Tax
Benefit of reduced penalty allowed if duty & interest paid within 30 days of communication of SCN/order – HC
Income Tax
Income Tax
Expenses debited as cost of ESOP in profit and loss account allowable
Income Tax
Income Tax
When revenue failed to show any legal infirmity in order of ITAT, no question of law arises in relation to Sec. 68
Corporate Law
Corporate Law
Delhi HC restrains casansaar.com from continuing with infringement of copyrights
Income Tax
Income Tax
Reassessment proceeding based on ED information without correlating with returns filed is invalid
Custom Duty
Custom Duty
HC confirms penalty on custom official for clearance of Consignment without proper Verification
Income Tax
Income Tax
Section 293 bar to entertain any civil suit against IT department on dues which are subject matter of income tax proceedings
Income Tax
Income Tax
No ALP adjustment where buyer outsourced purchase only for administrative convenience & seller is only charging fixed manufacturing charges
Income Tax
Income Tax
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)
Income Tax
Income Tax
Reopening of assessment beyond 4 years not permitted without finding assessee’s failure to produce material facts
Income Tax
Income Tax
Addition u/s 69B merely on the basis of DVO report not sustainable
Income Tax
Income Tax
