Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Reopening U/s. 147 valid if assessee fails to furnish primary facts
Income Tax
Income Tax
Compensation for loss of asset of enduring value is capital receipt
Income Tax
Income Tax
Search cannot be initiated on the basis of surmises, assumptions, presumption or conjectures
Service Tax
Service Tax
Condition impossible to meet with cannot lead to denial of export rebate
Income Tax
Income Tax
Refund to be granted only if ROI is either processed u/s. 143(1) or assessment is made u/s.143(3)
Company Law
Company Law
Petition u/s. 397/398 cannot be dismissed for mere signature mismatch
Income Tax
Income Tax
Forfeited earnest money arising out of property sale agreement is not liable to tax
Income Tax
Income Tax
Speculation Profit can be set off against carried forward speculation losses first
Income Tax
Income Tax
Form No.10 for income accumulation can be submitted by a trust either on assessment or re-assessment
Income Tax
Income Tax
No Penalty for mere reduction in deduction claimed
Income Tax
Income Tax
Reassessment not valid if Material facts already been disclosed during Original Assessment
Income Tax
Income Tax
Mere filing of return u/s. sec. 153A not sufficient to escape penalty for concealment
Income Tax
Income Tax
Penalty justified for claim of depreciation on asset not used in business
Income Tax
Income Tax
