Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
Despite passing of assessment order, Valuation proceedings to be completed once it is referred to DVO
Income Tax

Income Tax
Whether quota sale receipt covered U/s. Sections 28(iiia) to 28(iiie) or S. 28(iv)
Income Tax

Income Tax
Assessee can’t beg immunity for third person from Settlement Commission
Income Tax

Income Tax
Validity of reassessment proceedings initiated u/s 147 to successor of business
Company Law

Company Law
Prescribed majority of shareholders entitled to decide whether there should be a reduction in capital or not – HC
Income Tax

Income Tax
Onus of proving what was apparent is not real is on the party who claims it to be so
Excise Duty

Excise Duty
No liability to pay excise duty on used capital goods
Goods and Services Tax

Goods and Services Tax
Limitation being a matter of procedure, only law that is applicable at the time of filing appeal, would apply
Income Tax

Income Tax
Foreign travel expense for business cannot be disallowed merely because no business could be transacted
Income Tax

Income Tax
S. 254 prescribes time limit of 4 years from the date of order for rectification of a mistake apparent from record
Income Tax

Income Tax
Whether A.O. has power to issue reassessments notice during the period when A.O. already issued notice for scrutiny assessment?
Income Tax

Income Tax
Charitable trust Income should be applied in India only; Tax Payment & Provision for Bad & Doubtful Debts is Income application
Income Tax

Income Tax
S. 80IA Inland Container Depots are ‘Inland Ports’ & eligible for profit linked incentive
Income Tax

Income Tax
