Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
When proceeding/hearings were held, then order/proceeding sheet should be available
Income Tax
Income Tax
HC not happy with reopening of case of IRS officer to settle personal vendetta
Income Tax
Income Tax
Return of income processed u/s 143(1) cannot be reassessed u/s 147 on mere change of opinion of AO
Income Tax
Income Tax
Statement recorded during survey u/s 133A and retracted thereafter have no evidentiary value
Income Tax
Income Tax
ITAT has no power to grant stay beyond 365 Days
Income Tax
Income Tax
S. 43B applies only to Statutory liability not to contractual liability
Income Tax
Income Tax
Disallowance U/s. 14A is to Be Made For Computing Book Profits U/s. 115JB
Income Tax
Income Tax
S. 272B Penalty is Rs. 10000 per deductor and not per wrong PAN
Income Tax
Income Tax
Penalty u/s 271AAA on members of AOP for income initially disclosed and declared in the hands of AOP
Finance
Finance
CAG can audit Pvt. Companies if Govt Revenue is in question
Income Tax
Income Tax
Amendment to Section 40(a)(ia) is retrospective in nature
Income Tax
Income Tax
Salary Cannot be taxed as Income from other sources without proving absence of master and servant relationship
Income Tax
Income Tax
Defects in panchnamas not affect validity of search
Income Tax
Income Tax
