Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Can the order which has attained finality be challenged later relying on a decision of any HC or SC?
Income Tax
Income Tax
Exemption u/s 10(23C) cannot be denied for generation of incidental surplus by educational institution
Income Tax
Income Tax
S. 40(a)(ia) amendment vide Finance Act 2010 allowing TDS payment till return due date is retrospective
Income Tax
Income Tax
Reassessment cannot be challenged based on mere subsequent judgment in the case of another assessee
Income Tax
Income Tax
PMS transactions Gains are capital gains & not business profits – Delhi HC
Company Law
Company Law
Amendment made by Companies Act, 2013 are under Consideration – MCA TO Delhi HC
Income Tax
Income Tax
Frequent large amount transactions in shares without separate books of accounts will lead to business income instead of STCG
Income Tax
Income Tax
Hasty Recovery action may be treated as Contempt – Delhi HC to AO
Income Tax
Income Tax
Date of Sales / Purchase not to be excluded in Computing period of holding for Capital Gain
Income Tax
Income Tax
Special Audit – AO to decide if Accounts are complex, Court can interfere sparingly
Income Tax
Income Tax
S. 147 Disclosure of 2G Spectrum Report not mandatory, if AO Furnished material on which he recorded his satisfaction
Income Tax
Income Tax
AO must give reasonable time to assessee after rejecting stay application before initiating recovery proceedings
Income Tax
Income Tax
Addition u/s 68 can be made on account of share applicants’ lack of resources
Income Tax
Income Tax
