Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Incidence of income-tax on house property is on ownership
Income Tax

Income Tax
TDS is applicable U/s. 194C on Warehousing charges paid to clearing and forwarding agents & Not U/s. 194I
Corporate Law

Corporate Law
On winding up Company eligible for refund of amount deposited with stock exchange
Corporate Law

Corporate Law
NSDL have no jurisdiction to adjudicate claim of title in respect of demated shares
Company Law

Company Law
Petitioner cannot exercise his right as shareholder if never initiates to register his shares in Register of members
Income Tax

Income Tax
ITAT may condone delay in filing of application u/s.12A due to irregularity of ex-official of applicant
Income Tax

Income Tax
Diagnostic Centre is not an industrial undertaking u/s. 80-IA
Income Tax

Income Tax
Principal of principle of netting applies if sufficient nexus exist between interest received & paid
Income Tax

Income Tax
‘Pooja expenses’ in temple located inside factory premises is for business purpose & allowable
Income Tax

Income Tax
Gains on shares held in investment portfolio not assessable as business profits
Income Tax

Income Tax
Validity of Reassessment Notice U/s 148 ‘based on information received from Revenue Audit’
SEBI

SEBI
PIL affecting the administration of justice cannot be filed by the person not directly affected
Income Tax

Income Tax
Credit is to be allowed in respect of TDS made on higher amount of reimbursement than actually offered to tax
Income Tax

Income Tax
