Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Finance Lease – Lease equalization charge as per ICAI Guidelines is allowable
Fema / RBI
Fema / RBI
FEMA – Claim for interest in the nature of compensation for wrongful retention of money is not maintainable
Income Tax
Income Tax
It is not permissible for the executing authority to look beyond the order it is required to execute
Income Tax
Income Tax
Assessee has right to plan its affairs in such manner which may result in payment of least tax possible
Income Tax
Income Tax
Provisions written back can not be added to income if provision was not allowed in the earlier year
Income Tax
Income Tax
If relationship of principal and an agent exsit then TDS is deductible on Commission
Income Tax
Income Tax
For exercise of power U/s. 263, it is mandatory that order passed by AO should be erroneous and prejudicial to interest of Revenue
Corporate Law
Corporate Law
Indian Oil Corporation Ltd & Anr. Versus Sushila Kumar & Anr (Delhi High Court)
Excise Duty
Excise Duty
Period of limitation if applies to principal amount should also apply to claim for interest
Income Tax
Income Tax
If agreement was on principal-to-principal basis, payments made by the assessee to the distributor cannot be treated as commission liable for TDS U/s. 194H
Income Tax
Income Tax
Can an assessee not claiming deduction under section 80-IB in the initial years claim the said deduction for the remaining years during the period of eligibility, if the conditions are satisfied?
Income Tax
Income Tax
Can AO tax the actual profits as per books of accounts, if the same is higher than 10% of receipts which deemed to be the profits u/s. 44BBB in case of a foreign company engaged in turnkey projects?
Income Tax
Income Tax
Would expenditure incurred on feasibility study conducted for examining proposals for technological advancement relating to the existing business be classified as revenue expenditure, where the project was abandoned without creating a new asset?
Income Tax
Income Tax
