Courts: Delhi High Court
5,199 articlesIncome Tax
Income Tax
Expenditure on fully convertible debentures deductible
Income Tax
Income Tax
No Reassessment u/s 147/148 for Legal Error / Illegality in Original Assessment Order
Income Tax
Income Tax
Charity should not become a façade to promote business interest or secure advantage of persons mentioned in section 13(3)
Income Tax
Income Tax
Severance benefits (including Leave Encashment) received outside India from former employer for services rendered outside India not taxable in the hands of an individual who is a Not Ordinary Resident
Company Law
Company Law
S.25 Company – Amendment in MOA without Government permission is illegal
Income Tax
Income Tax
Share application money received – Genuineness merely only on the basis of bank Entries
Income Tax
Income Tax
Compensation for under utilisation of production capacity not eligible for deduction u/s. 80IC
Income Tax
Income Tax
HC Takes Notice of TDS Refund Harassment by Dept & Demands Answers
Finance
Finance
Courts should not interfere in policy matters of State unless policy violates mandate of Constitution
Income Tax
Income Tax
HC Reverses Law on Supply of Reasons for Reopening – Need not be supplied within limitation period
Income Tax
Income Tax
Tests to determine where shares gain is capital gains or business profits
Income Tax
Income Tax
Share Transactions Income – Capital Gain or Business Income – Criteria
Income Tax
Income Tax
Tribunal cannot merely record its conclusions without discussing factual matrix, evidence & material
Income Tax
Income Tax
