Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Improvement of leasehold premises eligible for deduction
Income Tax
Income Tax
HC upheld disallowance of lease premium amortization as Annual Lease Rent was very nominal
Service Tax
Service Tax
Prior to 18-4-2006 service tax can be paid out of Cenvat credit on GTA services
Income Tax
Income Tax
‘In personam’ rights such as non-compete fees cannot be treated as depreciable intangible assets
Income Tax
Income Tax
Additions u/s. 69A without providing basis of such additions not valid
Income Tax
Income Tax
Can bank claim depreciation on stock in trade shown as Investment in Balance Sheet
Income Tax
Income Tax
Arrears of rent received as mesne profits taxable in year of receipt & not in year of accrual
Income Tax
Income Tax
No addition if Assessee was not beneficiary of accommodation entry business
Income Tax
Income Tax
No Penalty For failure to comply with section 269SS if Reasonable cause exist
Income Tax
Income Tax
Provision for wage revision based on Past Experience & Other factors allowable
Income Tax
Income Tax
To Claim deduction u/s. 35DDA, VRS need not be in compliance of condition of rule 2BA of Income-tax Rules, 1962
Income Tax
Income Tax
CBDT assures HC that there would be no laxity in assistance rendered to court in future
Income Tax
Income Tax
Filing returns without full particulars fell within the mischief of section 271(1)(c)
Income Tax
Income Tax
