Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
A gift is to be treated as genuine when assessee discharges onus cast on it for proving identity, creditworthiness and relationship
Income Tax
Income Tax
Writing off the bad debt by itself is enough to claim deduction of bad debt u/s 36(2)
Income Tax
Income Tax
Profits attributable to ‘Dependent Agent Permanent Establishment’ Taxable in India – Delhi HC
Income Tax
Income Tax
Payments made by the assessee to the employees employed on daily wage basis cannot be said to be a contractual payment
Income Tax
Income Tax
Additional Director of Income Tax (Investigation) duly authorized to issue warrants of search
Goods and Services Tax
Goods and Services Tax
DTH service like a cinema ticket, Govt can impose entertainment tax – HC
Income Tax
Income Tax
Even if ‘Representative Assessee’, no liability for unconnected income – Delhi HC
Income Tax
Income Tax
Whether royalty paid for use of brand names and trade marks is to be treated as capital expenditure?
Income Tax
Income Tax
Computer peripherals entitled to depreciation at 60% and advertisement, ad film and website expenses are revenue in nature
Income Tax
Income Tax
Discretion lies with the Tribunal to admit additional evidence in the interest of justice
Income Tax
Income Tax
TRO can sell the right, title and interest of the defaulter assessee and nothing more, If the said right, title and interest is hedged with the conditions or fetters, the sale will be made subject to the said condition/fetters
Income Tax
Income Tax
Un-quantified and disputed ratable value as determined by Municipal Corporation can be termed as crystallised liability and can be claimed as deduction
Income Tax
Income Tax
If two views possible than AO should take the one favourable to Assessee
Income Tax
Income Tax
