Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Receipts transferred to its constituents by Joint Venture cannot be taxed in hands of JV
Income Tax
Income Tax
AO can rely upon valuation of DVO only after discharge of primary burden to prove under statement
Income Tax
Income Tax
Order to bank to pay 50% of assessee’s huge demand is not justified when appeal is pending before CIT (A)
Excise Duty
Excise Duty
Determining nature of deposit of duty – Voluntary or Under Protest is a question of fact
Income Tax
Income Tax
Revenue from renting out the terrace is chargeable as income from house property
Income Tax
Income Tax
In absence of transfer of full and absolute ownership right payment made for know-how or intellectual properties is to be treated as royalty
Income Tax
Income Tax
Interest on Bank FDRs to maintain the Minimum Interest Reserve Account is taxable as Business-Income
Income Tax
Income Tax
Commencement of business simply means taking first step in performing overall income producing activity
Income Tax
Income Tax
New evidences obtained can be used only after proper opportunity of being heard is given to assessee
Income Tax
Income Tax
Excess stock found during search cannot be the sole reason for rejection of books of accounts
Income Tax
Income Tax
Losses incurred by eligible units u/s 10B not allowed to be set off against income of other units
Income Tax
Income Tax
Unless genuineness of transaction is established by assessee, addition u/s 68 can’t be revoked
Income Tax
Income Tax
If circumstance warrants, Stay order by ITAT was allowed to continue beyond 365 days
Income Tax
Income Tax
