Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Retrospective amendments make no difference to non-taxability of payments made to foreign companies if income accrues abroad
Income Tax
Income Tax
Charging of High Premium on issue of shares can’t be ground for addition u/s 68
Income Tax
Income Tax
Lessee can claim depreciation if entire control & rights of building are with him
Income Tax
Income Tax
Mere fact that an entity makes extremely high profits/losses does not lead to its exclusion from list of comparables for ALP determination
Income Tax
Income Tax
Payment of royalty for technical knowhow as per TCA Agreement allowable as revenue expenditure
Income Tax
Income Tax
Reopening of completed assessments not justified in the event of true & full disclosure by assessee
Income Tax
Income Tax
TDS not deductible on reimbursement of expenses since it is not an income
Income Tax
Income Tax
No obligation to deduct TDS on amounts paid as reimbursement of expenses
Income Tax
Income Tax
Addition merely based on inference drawn from documents seized from third party is not valid
Income Tax
Income Tax
Documents supporting a Transaction cannot be accepted as genuine where fundamental transaction is shown to be sham
Income Tax
Income Tax
Section 154 can not be applied if a debatable point involved
Income Tax
Income Tax
Validity of summon order passed by trial court and criminal proceedings u/s 279(1) r.w. section 276D
Income Tax
Income Tax
Addition u/s 68 for mere high premium on issue of shares not valid
Income Tax
Income Tax
