Courts: Delhi High Court
5,199 articlesCompany Law

Company Law
Other forms filled by foreign bank with ROC cannot be treated as Null & void if filing of Form 49 is substantiated
Income Tax

Income Tax
S. 69 ITAT to give clear finding as to whether the explanation offered by the assessee is satisfactory or not
Income Tax

Income Tax
Accumulated Income of Trust is taxable in the year of Sec.13 Violation
Service Tax

Service Tax
Service Tax – 10% or 12% – Delhi HC quashes two Circulars imposing higher rate of Service tax
Income Tax

Income Tax
Reassessment not justified if assessee had proved its stand during original assessment
Income Tax

Income Tax
Reopening of assessment on the basis of investigation report is valid
Income Tax

Income Tax
Validity of Assessment U/s. 153A can’t be challenged on hardship ground
Income Tax

Income Tax
S. 40A(3) Cash Payment allowable if necessary to ensure smooth functioning of business
Fema / RBI

Fema / RBI
Charges under FERA provisions can be framed on the basis of statement of co-accused
Company Law

Company Law
Legal formulations cannot be divorced from the fact situation of the case
Income Tax

Income Tax
Validity of Reopening for involvement in accommodation entry?
Income Tax

Income Tax
Reopening not permissible for mere change of opinion
Company Law

Company Law
Machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts
Company Law

Company Law
