Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Additions solely based on statement u/s 132(4) which was subsequently withdrawn is not maintainable
Income Tax
Income Tax
Donations received by a wholly religious trust cannot be taxed u/s 115BBC merely because trust also involved in charitable/Spiritual activity
Income Tax
Income Tax
Import expenses on machinery which is vital to manufacturing is Capital Expenditure
Income Tax
Income Tax
S. 194J Wheeling charges paid for electricity transportation not liable to TDS
Income Tax
Income Tax
Revenue Must have Tangible Material to initiate income escaping Assessment
Income Tax
Income Tax
Revised computation sufficient for mistake in currency conversion for computation of exemption U/s. 10A: HC
Income Tax
Income Tax
No intervention of HC if CA Firm Demerger is as per ICAI Rules: HC
Income Tax
Income Tax
Clubbing of holding of different persons or Directors not permitted to determine substantial interest settlement application u/s 245C
Income Tax
Income Tax
Surplus shown in books of accounts in normal course cannot be treated as undisclosed income: HC
Income Tax
Income Tax
Principles & Procedures of Assessment u/s 153C
Income Tax
Income Tax
Finding of photocopies with searched person does not mean they belong to person holding originals
Income Tax
Income Tax
Reopening of assessment not permissible where charges on Assessee are not specific: HC
Income Tax
Income Tax
Gift from abroad cannot be taxed on mere suspicion: HC
Income Tax
Income Tax
