Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Delay in notice U/s. 143(2) Renders Assessment Void – HC
Income Tax
Income Tax
Validity of reopening of assessment should be judged only with reference to the reasons recorded by the Assessing Officer u/s.148(2)
Income Tax
Income Tax
If assessee failes to furnish the complete facts relating to the claim before the Assessing Officer then penalty u/s. 271(1)(c) can be imposed
Corporate Law
Corporate Law
If the working condition and responsibilities and nature of duties are same than all staff should be equally paid -HC
Income Tax
Income Tax
Section 220(2) Interest Payable Even For Period When Demand Not Enforceable – Delhi High Court
Income Tax
Income Tax
Articles 7 of the Indo-Australia DTAA vs. Section 44D on FTS – Delhi High Court Reverses Law
Income Tax
Income Tax
Sanction of CIT instead of JCIT renders reopening u/s. 147 of Income Tax Act invalid
Corporate Law
Corporate Law
If refrence to BIFR was rejected in previous years on merits then fresh references in subsequent years should not be mechanically entertained
Income Tax
Income Tax
Advertisement expenses when incurred to increase sales of products are revenue expenditure
Income Tax
Income Tax
If for earning exempted income no expenditure has been incurred, disallowance under Section 14A cannot stand
Income Tax
Income Tax
Expenditure incurred for running the business or working it, with a view to produce profits is in the nature of revenue expenditure
Income Tax
Income Tax
Transfer Pricing – Non-Reference To TPO Renders Order ‘Erroneous’ and prejudicial to revenue
Income Tax
Income Tax
Rule 8D applicable from AY 2008-2009, however direct / indirect expenses to earn exempt Income has to be disallowed U/s. 14A
Income Tax
Income Tax
