Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
S. 10(15A) To Claim benefit Airline should have acquired aircraft(s) on lease before 01.04.2007
Income Tax
Income Tax
Payment for lease creating ownership rights is capital expenditure
Income Tax
Income Tax
Enhanced Leased rental to acquire asset of enduring nature is capital expenditure
Income Tax
Income Tax
Share transferred by promoters before listing not eligible for exemption U/s. 10(38)
Income Tax
Income Tax
If material/evidence not enclosed with return but disclosed original assessment proceeding, reopening not justified
Company Law
Company Law
In the absence of any valid agreement appellant cannot seek a direction to Official Liquidator
Goods and Services Tax
Goods and Services Tax
Absence of a provision, can’t be ground for declaring statute as arbitrary
Corporate Law
Corporate Law
Employer have no implied right to transfer employee from one office of management to another
CA, CS, CMA
CA, CS, CMA
ICAI Disciplinary Committee obliged to offer opportunity of being heard & to comply with principles of natural justice
Service Tax
Service Tax
Service tax liability can be shifted on service provider by agreement
Custom Duty
Custom Duty
If assessee exonerated, on merits, criminal prosecution on same issue cannot be allowed to continue
Income Tax
Income Tax
Certificate by DSIR must to claim deduction for R&D u/s. 35(2AB)
Income Tax
Income Tax
Expenditure on purchase of software is revenue expenditure
Income Tax
Income Tax
