Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Analysis of materials after reopening of assessment is post mortem exercise which is not permitted u/s 147 : HC
Income Tax
Income Tax
Allegation against Counsel of Revenue prima facie constitutes criminal contempt of court
Income Tax
Income Tax
Netting of interest paid on borrowed fund against interest income earned on same fund is permitted
Income Tax
Income Tax
Reopening after 4 years not permissible if all accounts & records were made available at the time of original assessment – HC
Income Tax
Income Tax
Lease cannot be termed as sale if ownership rights not extinguished
Income Tax
Income Tax
Exemption u/s 10 (23C) (vi) available only to approved educational institutions in existence
Income Tax
Income Tax
Installation of plant and machinery in building would amount to use of building to claim depreciation u/s 32
Income Tax
Income Tax
Section 147 can be invoked only if AO has reason to believe that taxable income has escaped assessment
Income Tax
Income Tax
Sec.292BB- Service of Notice- Objection raised prior to completion of reassessment is valid
Income Tax
Income Tax
In absence of incriminating material found during search, reference to DVO is invalid
Income Tax
Income Tax
Amount received by a prospective employee as compensation for denial of employment is capital receipt
Income Tax
Income Tax
Gross receipts will not include service tax while calculating presumptive income u/s 44BB
Income Tax
Income Tax
Taxability of Amount received by prospective employee for loss of employment
Income Tax
Income Tax
