Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Once identity & creditworthiness of parties and genuineness of transaction proved, section 68 cannot be invoked
Income Tax
Income Tax
Notice u/s 143 (2) received after limitation period could not be held against assessee
Income Tax
Income Tax
Assessee must prove genuineness of gift, circumstance and reason which necessitated making a gift
Income Tax
Income Tax
Provisions of Section 245D (2C) can be invoked only if the assessee does not deposit income tax payable on income disclosed
Income Tax
Income Tax
Loss on account of intraday trading in shares settled through clearing difference bills is not speculative in nature
Income Tax
Income Tax
Loans advanced by partner to firm does not fall in the purview of Sec 269SS
Income Tax
Income Tax
Deduction U/s. 80I on Gross Income Is Allowed Without Excluding Deduction U/s. 80HH
Income Tax
Income Tax
Consultancy services and Independent personal services in the context of a DTAA explained
Income Tax
Income Tax
Valuation by DVO cannot upper hand over actual consideration of acquired property without any contrary material
Income Tax
Income Tax
Repayment of interest on loan by conversion does not amount to actual payment u/s 43B
Income Tax
Income Tax
Accrual of Interest on hypothetical income outstanding in books cannot be taxed
Income Tax
Income Tax
S. 147 Reopening based on material placed before DRP considering the same as new material
Income Tax
Income Tax
AO have no power to doubt certificate granted under Section 12A
Income Tax
Income Tax
