Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Submitting inaccurate claim would not amount to giving inaccurate particulars, Penalty can not be imposed U/s. 271(1)(c)
Income Tax
Income Tax
A.O. cannot issue notice U/s. 148 on the basis of scanty and vague information and material which do not indicate escapement of income
Income Tax
Income Tax
Whether while computing the disallowance u/s 37(3), each trip of the employee will be considered separately and no set off will be allowed for the amount of deficit in the next trip by the same employee in the same year ?
Income Tax
Income Tax
Compounding of offence is impermissible after the filing of the complaint, or where the person has already been convicted by a competent court
Income Tax
Income Tax
Whether when the assessee is engaged in the travel business, income can be said to have accrued only after the customer boards for the cruise and departs or immediately after the ticket is booked?
Income Tax
Income Tax
For the Purpose of sub-section 14(c) of s. 80-IB term ‘begins to manufacture or produce articles or things’ means the manufacture or production for the purpose of commerce and not for the purpose of testing
Income Tax
Income Tax
When the assessee does not get exclusive right over the technical knowhow and the trade mark, the royalty paid is revenue expenditure
Income Tax
Income Tax
Expenditure incurred on the total reconditioning and overhauling of the machinery, which had outlived its utility, by replacing many vital parts in order to make the same functional cannot be treated as current repairs
Income Tax
Income Tax
When assessee is already granted exemption u/s 10(23C)(vi), fresh application of exemption cannot be rejected
Income Tax
Income Tax
Opportunity of being heard is required to be given to the director of the private limited company before initiation of recovery proceedings pursuant to the issuance of a notice under s 179(1)
Income Tax
Income Tax
While invoking the provisions of s 40A(2), the reasonableness of expenditure for the purposes of business has to be judged from the point of view of a businessman and not that of the revenue and after considering the nature of the business
Income Tax
Income Tax
dditional Director of Income Tax (Investigation) is duly authorised to issue warrants of search in view of the retrospective amendment of s 132(1)
Income Tax
Income Tax
Deduction U/s. 36(1)(vii) allowable if amount was advanced in the ordinary course of business
Income Tax
Income Tax
