Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Refund of excise and custom duties on Purchase of Raw Material and Capital Equipment used in Capital WIP is Capital Receipt
Income Tax
Income Tax
Monopoly, continuous functioning and large orders at hand are sufficient basis for valuation of goodwill
Income Tax
Income Tax
Bonds, that mature in future, issued against services provided for a project, does not convert them into capital assets
Income Tax
Income Tax
Estoppel does not apply against a Statute
Income Tax
Income Tax
Liability to pay additional duty allowable in the year in which such liability arises
Income Tax
Income Tax
TNMM is a right method to arrive at ALP when assessee have not taken Substantial Risks
Income Tax
Income Tax
Reassessment could be Initiated if True Facts not Disclosed Earlier
Income Tax
Income Tax
Making of Advances without Interest is not Contrary to Law
Income Tax
Income Tax
AO can reply upon valuation of DVO only after proving understatement in price consideration as per sale deed
Income Tax
Income Tax
Amount on account of debit note issued by earlier management cannot claimed as expenditure
Income Tax
Income Tax
Once assessee has proved identity and creditworthiness of the share applicants, addition u/s 68 cannot be sustained
Service Tax
Service Tax
Physical meeting of Commissioners not required u/s 86(2) of Finance Act, 1994
Income Tax
Income Tax
The JV can’t be Termed as an Association and would not be Taxed Accordingly
Income Tax
Income Tax
