Courts: Delhi High Court
5,198 articlesIncome Tax

Income Tax
Reopening under section 147 For Lapse Of AO Invalid – Delhi High Court
Income Tax

Income Tax
ACIT Vs Modi Revlon Pvt Ltd (ITAT Delhi)
Income Tax

Income Tax
Commission/bonus paid to the Directors of the assessee company for business expediency would not fall under section 36(1)(ii)
Goods and Services Tax

Goods and Services Tax
Under Section 15 of the Central Sales Tax Act Tax shall not be levied at more than one stage – Delhi HC
Income Tax

Income Tax
TPAs to deduct TDS u/s.194J on payment to hospital, No penalty u/s. 271C for non deduction
Income Tax

Income Tax
Quantum/Manner of computing remuneration should be stipulated in partnership deed
Income Tax

Income Tax
Deduction u/s. 80HHC allowed for interest on F.D. used to avail LC Facility if it have direct nexus with export business
Corporate Law

Corporate Law
No injunction to indirectly coerce performance of positive covenants – Delhi HC
Income Tax

Income Tax
Expenditure on ‘Application Software’ is revenue – Delhi HC
Corporate Law

Corporate Law
Ex students of St. Stephens College may form an alumnus association but may not use Name of St. Stephens
Income Tax

Income Tax
Replacement of parts of an existing machinery in the course of their working will be a revenue expenditure
Income Tax

Income Tax
Penalty for concealment of Income not leviable for Voluntary disclosure without detection by dept.
Income Tax

Income Tax
Perquisites are not chargeable to tax if cost of education dose not exceed Rs.1000 per child per child under the proviso to Rule3(5) of the Income Tax Rules, 196
Service Tax

Service Tax
