Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
In case of disclosure of material facts of during original assessment proceeding, AO cannot issue re-assessment notice u/s 148 of the Act to find nature of same
Income Tax

Income Tax
S. 80IC Assembling of Tools & Machinery for final product is equal to manufacturing process
Income Tax

Income Tax
Expenses incurred between the dates of commencement of business to setting up of business are allowable
Income Tax

Income Tax
HC set aside order rejecting Stay of demand in high-pitched assessments
CA, CS, CMA

CA, CS, CMA
CA held guilty of professional misconduct for filing bogus form with ROC
Income Tax

Income Tax
Shares cannot be treated as stock instead of investment for mere non-receipt of dividend
Income Tax

Income Tax
AO not authorized to make any estimate U/s. 142(2A) of Income tax Act, 1961
Income Tax

Income Tax
Section 153C – Mere use or mention of word “satisfaction” or the words “I am satisfied” in order or note is not sufficient
Income Tax

Income Tax
Section 37- Redemption fine paid under Customs Act, 1962 is allowable expenditure
Income Tax

Income Tax
Reopening Reasons to believe must be based on new tangible materials
Corporate Law

Corporate Law
CAG’s Appointment – Delhi High Court Judgment
Income Tax

Income Tax
HC grants exemption U/s. 54F on construction of new house after demolishing of old one
Income Tax

Income Tax
Provisions of section 269SS not applies on Journal Entries in Loan Account
Income Tax

Income Tax
