Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Ownership not necessary for consideration of service charges as profits & gains from industrial undertaking
Income Tax
Income Tax
Setting, printing & binding of pages can be considered as production of book as a new article or thing for the purpose of deduction u/s 10B
Income Tax
Income Tax
Taxability of grant by the govt. for improvisation of air connectivity
Income Tax
Income Tax
AO not justified in making disallowance u/s 37 for expenses incurred by assessee before commencement of business operation but after setting up of business
Income Tax
Income Tax
Despite Section 43(5) Exemption, Derivatives Loss Is Speculation Loss For Companies
Income Tax
Income Tax
TP : Companies With Extreme Turnover Not to be included in Comparables
Income Tax
Income Tax
Rent received from renting of flats held as stock-in-trade shall be taxable under the head “House Property”
Income Tax
Income Tax
ICAI – Activity of providing coaching classes or undertaking campus placement interviews for a fee cannot be held to be trade, business or commerce
Income Tax
Income Tax
Bonafide claim of assessee for an expenditure to be revenue in nature which in itself is debatable, do not attracts provision of S. 271(1)(c)
Income Tax
Income Tax
No addition during reassessment of a particular expense which has been duly examined by the AO during Original Assessment proceedings
Income Tax
Income Tax
S. 80IB Expenditure incurred by a unit cannot be reallocated to another unit merely because the profits were significantly higher
Income Tax
Income Tax
Whether liability outstanding for several years amounts to cessation of liabilities on account of efflux of time?
Income Tax
Income Tax
Mere information regarding income escapement can be considered valid for the purpose of sec. 147
Corporate Law
Corporate Law
