Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Delhi HC directs CBDT to issue Income Tax Return forms on time
Income Tax
Income Tax
Section 54F cannot be denied if Assessee was not exclusive owner of more than one property at the time of Transfer
Income Tax
Income Tax
Wrongly disclosed income does not mean undisclosed income, penalty u/s 271(1)(c) cannot be levied.
Income Tax
Income Tax
2nd proviso to sec 40(a)(ia) inserted in FA ,2012 have retrospective effect from 01-04-2005
Income Tax
Income Tax
Failure of A.O. to dispose objections raised render re-assessment invalid
Income Tax
Income Tax
Any tax/duty paid in later year can be capitalized in the year in which obligation to pay arose
Income Tax
Income Tax
Sec. 40(b)(v)- ‘Allocable profit’ means book profit before partner’s remuneration: HC
Income Tax
Income Tax
Delhi HC dismisses ITR/TAR Due Date Extension Appeal
Income Tax
Income Tax
Whether Section 153C enables AO to issue notice to third parties on the basis of entries in some documents
Income Tax
Income Tax
Depreciation on enhanced cost of asset is allowed from the date when the obligation to pay customs duty arose
Income Tax
Income Tax
Comparable transactions/entity must be selected based on similarity with controlled transaction/entity
Income Tax
Income Tax
No disallowance u/s 14A if no exempt income earned or received
Goods and Services Tax
Goods and Services Tax
System Generated Assessment Orders Not Valid – Delhi HC
Income Tax
Income Tax
