Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Reopening to rectify Mistake committed during Original Assessment not permissible
Income Tax
Income Tax
No addition for Gift from abroad if Donor gives statement before AO regarding his capacity despite non production of any document
Income Tax
Income Tax
Re-opening of assessment not permissible on same set of materials considered in original assessment
Income Tax
Income Tax
Penalty u/s 271E not maintainable if notice is issued after the period specified in Section 275(1)(c)
Income Tax
Income Tax
Issue of notice u/s 143(2) before finalisation of reassessment order is mandatory
Income Tax
Income Tax
Ad-hoc provision for transit breakage is contingent liability & not required to be recognised as per AS- 29 of ICAI
Income Tax
Income Tax
Sec. 10B Interest on FDRs on margin kept in bank for utilization of letter of credit limits is business Income
Income Tax
Income Tax
AO not empowered to initiate reassessment proceedings upon a mere change of opinion
Income Tax
Income Tax
Reopening for not considering a SC Judgment in original assessment not valid
Income Tax
Income Tax
Hamdard eligible for exemption u/s 10(23C) (iv) for business held in trust, as dominant purpose of assessee is charitable
Income Tax
Income Tax
Regrouping in audited financials is not permitted after signing of accounts: HC
Income Tax
Income Tax
AO is time bound to dispose of objections in response to notice u/s 148 by a speaking order: HC
Income Tax
Income Tax
ITAT empowered to allow deduction u/s 80IB (10) even if requirement u/s 80AC is not complied with, in case of conflict of opinions: HC
Income Tax
Income Tax
