Courts: Delhi High Court
5,199 articlesCompany Law
Company Law
Mis-interpretation or mis-reading of document is question of law and on such an issue an appeal can be filed
Income Tax
Income Tax
Warranty provisions not to be added for calculation of book profit for MAT
Income Tax
Income Tax
Even Intimation u/s. 143(1) cannot be reopened u/s 147 without fresh material – HC
Service Tax
Service Tax
Bona fide belief/Retrospective amendment in law doesn’t warrant invocation of extended period of limitation
Income Tax
Income Tax
Revisionary power u/s. 263 cannot be excersied for inadequate Enquiry on a particular matter
Income Tax
Income Tax
Tax on rent from letting of property & Furniture via inseparable contract
Income Tax
Income Tax
No Penalty for showing share trading income under the Capital Gains instead of Business
Income Tax
Income Tax
Internet services fall in stipulated services for sec. 80-IA deduction
Income Tax
Income Tax
Addition for benami property justified if property document found in possession of Assessee & not respond to summons
Income Tax
Income Tax
To claim business loss, assessee not required to establish for each successive A.Y. that it has commenced its business
Income Tax
Income Tax
Failure to disclose expenditure on foreign travel is a valid a ground for reopening the assessment
Income Tax
Income Tax
Discounting charges not amounts to interest and taxable as business income
Income Tax
Income Tax
Addition u/s. 68 justified if applicants do not respond to summons, despite submission of PAN & bank details
Goods and Services Tax
Goods and Services Tax
