Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Notional interest not eligible for deduction u/s 10A: HC
Income Tax

Income Tax
S. 254 Tribunal can consider the plea not raised before CIT (A)
Income Tax

Income Tax
No TDS liability arise on mere passing of book entry which gets reversed subsequently
Income Tax

Income Tax
Reassement based on point considered during original assessment not permissible
Income Tax

Income Tax
AO has to record his satisfaction before proceeding to make addition u/s 14A
Income Tax

Income Tax
Search & seizure Proceeding against a Person without issue of Search Warrant is Bad in Law
Income Tax

Income Tax
Liability u/s 132(5) can be determined only if proper Assessments is made
Income Tax

Income Tax
No TDS on reversal of Royalty Payment according to Government Policy
Income Tax

Income Tax
Unspent Amount of subsidy received from Holding Company cannot be treated as Income
Custom Duty

Custom Duty
Delayed refund of SAD would entitle assessee to claim interest u/s 27A of Customs Act,1962
Goods and Services Tax

Goods and Services Tax
Whether assessee is entitled to avail Input Tax Credit on purchase of DEPB Scrips?
Income Tax

Income Tax
Measurement of Distance to determine if agricultural land is situated within 8 km of municipal limits
Excise Duty

Excise Duty
Tangible evidences required for proving clandestine manufacture & not mere assumptions – HC
Income Tax

Income Tax
