Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Additions based merely on perceived general market conditions or notorious practices in trade circles untenable
Income Tax

Income Tax
Transaction which would otherwise may have been exempt u/s. 10(38) cannot be said to be involving ‘treaty shopping’
Income Tax

Income Tax
Reassessment – Deduction U/s 80-IC on manufacturing of PET bottles?
Income Tax

Income Tax
Penalty not justified on income, taxability of which was debatable
Service Tax

Service Tax
Appeal not maintainable before HC If one of the issue in Appeal is valuation of taxable services
Income Tax

Income Tax
DVO’s valuation based on incomparable sales is not permissible in law
Income Tax

Income Tax
No addition u/s. 68 if assessee proves the genuineness of transaction
Income Tax

Income Tax
Delhi HC Allows Section 54/54F Relief for Multiple Flats in One Building
Income Tax

Income Tax
S. 68 Onus on assessee to prove identity & creditworthiness of subscribers & genuineness of transactions
Income Tax

Income Tax
Income from relinquishment of right in property is capital gain
Corporate Law

Corporate Law
Disbursal of sums by DRT can be undertaken only with participation of Official Liquidator, who settles all claims
Income Tax

Income Tax
S. 271(1)(c) Admission of quantum appeal by HC shows that issue is debatable
Income Tax

Income Tax
Bonus Provision under Payment of Bonus Act,1965 is ascertained liability for MAT calculations
SEBI

SEBI
