Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Penalty cannot be imposed without AO’s Finding on ‘Inaccurate Particulars’
Income Tax
Income Tax
Income from commission is business income, not income from other sources
CA, CS, CMA
CA, CS, CMA
RBI can not discontinue service of auditor on the complain of bank without fair and proper enquiry – Delhi HC
Income Tax
Income Tax
Section 275(1)(a) of the Act does not nullify the availability to the AO of the period of limitation of six months from the end of the month when the order of the ITAT is received by the Assessing Officer
Income Tax
Income Tax
For s. 2(22)(e), a firm can be treated as the ‘shareholder’ even though it is not the registered shareholder and shares are in the name of Partners
Income Tax
Income Tax
Despite specific queries in scrutiny assessment, AO cannot be said to have formed any opinion if explicit opinion not recorded
Income Tax
Income Tax
Conversion of stock into investment in order to avoid payment of full tax attracts penalty u/s. 271(1)(c)
Service Tax
Service Tax
Service Tax – Renting of Immovable Property Service- HOME SOLUTIONS RETAILS (INDIA) LTD Vs UNION OF INDIA & ORS – Delhi HC
Income Tax
Income Tax
S. 2(15) charitable purpose where ICAI was alleged for indulging in "Commerce" for its coaching classes – HC rejected that same do not amounts to "business"
Service Tax
Service Tax
Delhi HC – Service Tax on Renting of Property Valid ; Endorses views of HCs of P&H, Orissa,Gauhati, Bombay, Gujarat
Corporate Law
Corporate Law
In case of bounced cheque the magistrate in the place where the cheque was drawn and where the drawee bank is situated has jurisdiction to deal with the complaint
Income Tax
Income Tax
Penalty u/s 271(1)(c) can be imposed when the annual rent in the Lease Agreement found to be suppressed – Delhi HC
Income Tax
Income Tax
Assessee entitled to claim deduction for the amount of interest offered on NPA account which is not realized –
Income Tax
Income Tax
