Courts: Delhi High Court
5,199 articlesIncome Tax

Income Tax
S.80HHC – DEPB credit falls under s. 28 (iiib) & DEPB premium falls under Section S.28(iiid)
Income Tax

Income Tax
Disputed Excise Duty liability cannot be allowed without actual payment of the same
Finance

Finance
Demand to return amount essential ingredient to constitute offence punishable u/s. 138 of NI Act
Income Tax

Income Tax
Mere making of non sustainable claim not amounts to furnishing inaccurate particulars
Income Tax

Income Tax
Waiver of Interest u/s. 234A, 234B and 234C for dealyed filing of Return and tax payment
Income Tax

Income Tax
In remand, s.14A disallowance cannot exceed original disallowance
Income Tax

Income Tax
S. 80IB(10) Once project approved, deduction alowable on whole project
Income Tax

Income Tax
S.148 notice after 4 years not valid if Assessee disclosed full & true particular of claim at the time of original assessment proceeding
Goods and Services Tax

Goods and Services Tax
Concession in VAT not applicable after rollback of Rise in Price of Petrol and Diesel
Income Tax

Income Tax
Financial crises may be exceptional or unavoidable circumstance for cash payment
Income Tax

Income Tax
s.263 Order without giving reson for observing that the order passed by AO erroneous is invalid
Company Law

Company Law
Computation of limitation period begins from the date of expiry of the compliance period as provided by order u/s.234(3A)
Excise Duty

Excise Duty
S. 11B Burden to prove that Excise duty incidence not transferred to customer is on person claiming refund
Corporate Law

Corporate Law
