Courts: Delhi High Court
5,198 articlesCorporate Law
Corporate Law
Public sector financial institutions under obligation to fairly consider OTS proposal keeping in mind the RBI guidelines – Delhi HC
Income Tax
Income Tax
Delhi HC upheld employee head count method for allocating cost towards STP unit for the purpose of computing benefit under Section 10A of the Income-tax Act,1961
Income Tax
Income Tax
Receipt of share application monies in cash did not amount to acceptance of loan or deposit by the company
Income Tax
Income Tax
Assessment made without Service of notice within the time as stipulated in the proviso to Section 143(2) is void
Income Tax
Income Tax
RTI – Tribunal Member’s ACR Can Be Disclosed If In ‘Public Interest’- Delhi High Court
Income Tax
Income Tax
Section 54F Exemption available even if investment is made under joint name with spouse
Income Tax
Income Tax
No functions, assets and risks analysis is required before AY 2002-03 for determination of profits attributable to dependent agent permanent establishment; no further attribution if dependent agent paid arm’s length commission
Income Tax
Income Tax
TPO cannot take cognisance suo moto of any international transaction for adjustment in ALP
Corporate Law
Corporate Law
NPA of a Company defaulting in repayment of loan can be assigned for the debt
Income Tax
Income Tax
If there is no failure or omission on the part of the assessee to disclose material facts reassessment procedding cannot be initiated
Corporate Law
Corporate Law
Municipal tax payable on rented property income and evasion of Municipal Tax may cause penalty on landlord
Income Tax
Income Tax
Section 2(22)(e) – ‘Trade Advances’ are Not ‘Loans and Advances’ – Delhi High Court
Corporate Law
Corporate Law
Property belong to the HUF should be distributed between the Coparcener equally
Income Tax
Income Tax
