Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Finance charges could not be treated as interest within the meaning of Interest Tax Act, 1974
Income Tax
Income Tax
Section 10B- Compiling, editing, digital designing of software amounts to Manufacture
Income Tax
Income Tax
Separate or disassemble parts of plant, even if assembled abroad, considering size of the plant, quality for exemption u/s 10B
Income Tax
Income Tax
Section 158BD- Satisfaction note and notice to receiver of amount on behalf of others is valid
Income Tax
Income Tax
Payment for rights to use know-how and technology without ownership is revenue expenditure
Income Tax
Income Tax
Customization of electronic data amounts to manufacture for claiming exemption u/s 10B
Income Tax
Income Tax
Section 158B – Initiation of Block Assessment without Valid satisfaction is invalid
Income Tax
Income Tax
Assessment framed in the name of non-existing entity due to amalgamation cannot be cured by provision of section 292B
Income Tax
Income Tax
Gift cannot be said ingenuine if identity and relationship with donor established
Income Tax
Income Tax
Delay in issuing notice u/s 158BD by 10 months cannot be considered contemporaneous
Income Tax
Income Tax
Valid “Satisfaction Note” as required u/s 158BD requires proper recording of evidences for being satisfied
Income Tax
Income Tax
Undisclosed income beyond block period cannot be taxed
Income Tax
Income Tax
For application of section 2(22)(e) a person should be both registered as well as beneficial shareholder
Income Tax
Income Tax
