Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Involuntary stay must be excluded from computation for purposes of Section 6(1)(a) of Income Tax Act
Income Tax
Income Tax
Reasons for initiating assessment u/s 147 should be recorded prior to issuance of notice u/s 148
Income Tax
Income Tax
Does Tribunal have power to grant stay beyond period of 365 days prescribed in Act?
Income Tax
Income Tax
Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Income Tax
Income Tax
Addition on account of ‘notional interest’ on loan given by assessee not justified
Income Tax
Income Tax
Relationship of master and servant not necessary to claim deduction under 80I
Income Tax
Income Tax
No interest on delayed payment of interest u/s 244A on principal refund amount be allowed to the assessee
Income Tax
Income Tax
If AO not conducted proper inquiry, the obligation to do so is on CIT(A) & ITAT
Income Tax
Income Tax
ITAT justified in extending period of stay of demand beyond 365 days in case hearing could not be taken up for reason not attributable to assessee
Income Tax
Income Tax
Calculation of Average Investment U/s 14A r.w rule 8D only Tax Free Investment to be Considered
Income Tax
Income Tax
Addition cannot be made by AO merely based upon DVO’s report in absence of any material pointing to under valuation
Income Tax
Income Tax
Nature of Gains on sales of equity shares & compulsorily convertible debentures?
Income Tax
Income Tax
All business profits of the undertaking are eligible for deduction U/s. 10B
Income Tax
Income Tax
