Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Disallowance of consultancy charges partly u/s. 40A(2) without determining market value not justified
Income Tax
Income Tax
Interest u/s 132B is allowable on entire sum seized regardless of any post-assessment adjustments
Income Tax
Income Tax
Reassessment not valid if Assessee fully & truly disclosed all material facts
Income Tax
Income Tax
If existence of income is presumed, existence of expenditure is also to be presumed
Corporate Law
Corporate Law
Mere breach of contract would not entitle one to claim damages
Income Tax
Income Tax
Notice issued u/s.158BC(a) cannot be equated to a notice issued u/s.148 to reopen an assessment
Income Tax
Income Tax
AO Can not change his opinion regarding need for special Audit unless new fact emerges
Income Tax
Income Tax
ITAT may order deeper investigation, if it is prima facie convinced that motive of the assessee was to avoid his tax liability lawfully due
Income Tax
Income Tax
If donation receipts are in department’s custody, no addition can be made u/s 68 being an anonymous donation
Income Tax
Income Tax
In case of Pvt Company Department can recover only Tax from Director not the Interest & Penalty
Income Tax
Income Tax
Assessee should not be made to suffer for Non Application of mind by AO
Income Tax
Income Tax
AO cannot reject stay application without apply his mind to facts & circumstances of case
Company Law
Company Law
Nominee Director too liable to file statement of Affairs in case Company is in Liquidation
Income Tax
Income Tax
