Courts: Delhi High Court
5,199 articlesExcise Duty
Excise Duty
Condition of pre-deposit by CESTAT not justified if, prima facie, revenue contention seems to be loggerhead
Income Tax
Income Tax
Unless receipt is termed as ‘Income’, Question of taxability wouldn’t arise
Income Tax
Income Tax
Stay granted by ITAT can be extended beyond 365 days if demand of justice so warrants
Income Tax
Income Tax
Section 32- Depreciation allowable on payment made to acquire business or commercial rights
Income Tax
Income Tax
Applicability of TDS is to be determined having regard to nature of transaction not by terminology
Income Tax
Income Tax
Provision u/s 263 cannot be invoked merely because AO did not use any specific wording while allowing claim
Income Tax
Income Tax
No delay in issuance of notice u/s 158BD if AO records satisfaction in time
Income Tax
Income Tax
Transfer to special reserve U/s. 45-IC of RBI Act is a part of book profit U/s. 115JB
Income Tax
Income Tax
Reassessment Notice U/s. 148 void even if issued by authorities who rank higher than competent authority
Income Tax
Income Tax
Reassessment u/s 147 valid if assesse had deemed notice of reassessment proceedings
Income Tax
Income Tax
Share Application money cannot be added to Income if Assessee discharges the onus cast on him
Income Tax
Income Tax
Addition cannot be made merely on the facts that assesse had filed a petition to claim the same
Income Tax
Income Tax
Assessee cannot take advantage of accepted accounting for other periods after voluntarily disclosure of receipt of certain amount
Income Tax
Income Tax
