Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Expense on Charity not entitled to exemption if it not as per objects
Income Tax
Income Tax
Additions only if some incriminating document found during search
Income Tax
Income Tax
Income from shares – whether capital gains or income from business or profession
Income Tax
Income Tax
Section 43B: Conversion of interest into shares amounts to payment
Income Tax
Income Tax
A party who has not appealed cannot be permitted to raise a ground
Income Tax
Income Tax
Scope of additions that can be made in a pending assessment and in a completed assessment pursuant to a search u/s 132
Income Tax
Income Tax
Technical services utilized for making a source of income outside India is not taxable in India
Income Tax
Income Tax
Onus on assesse to prove true identity of an investor, its creditworthiness and genuineness of a transaction
Custom Duty
Custom Duty
Settlement Commission has no jurisdiction to decide smuggling cases of goods specified U/s. 123 of Customs Act
Custom Duty
Custom Duty
Basmati Rice satisfying both length & component parameters can only be exported- HC
Income Tax
Income Tax
Income earned from Supply of software embedded in hardware is not royalty
Income Tax
Income Tax
Tribunal has power to grant stay even beyond 365 days
Income Tax
Income Tax
Additions made of amount surrendered after adjusting expenditure was justified
Excise Duty
Excise Duty
