Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Whether issue of notice u/s 143(2) is mandatory for assessment u/s 153A?
Income Tax
Income Tax
An inadequate enquiry on the part of the AO would not, by itself, give occasion to the Commissioner to pass orders under s 263 merely because he has a different opinion on the matter
Service Tax
Service Tax
No Penalty for bonafide mistake in calculation of service tax
Income Tax
Income Tax
It is impermissible in a review petition for an assessee to re-argue and re-agitate the issues/questions which have been already considered and decided by the High Court
Income Tax
Income Tax
Failure to issue a notice under s 143(2) does not render reassessment unsustainable when the assessment is in response to a notice under s 148
Income Tax
Income Tax
Where assessee paid tax by way of TDS in respect of interest paid to a bank which never accrued to said bank, such tax paid was to be refunded to assessee
Income Tax
Income Tax
Penalty cannot be imposed merely for non allowance of deduction
Income Tax
Income Tax
Despite Tax Avoidance, 100 Per cent Depreciation on Sale and Lease Back Allowable – Delhi High Court
Income Tax
Income Tax
Mere non-filing of an appeal against the additions made by the AO and voluntary surrender of any amount to buy peace of mind alone cannot constitute sufficient grounds for the imposition of a concealment penalty
Income Tax
Income Tax
Merely because assessee has not claimed refund in return form itself, it cannot be said that assessee not entitled to refund
Service Tax
Service Tax
Service tax payable by non-scheduled operator on income received from giving the right to use the aircraft to its customers (Chartering of aircrafts), Circular is also Valid
Company Law
Company Law
Petition filed u/s 433(a)/439 of Comp. Act,1956 dismissed for unjustified ground for Voluntary Winding
Income Tax
Income Tax
Order passed under section 263 becomes ‘infructuous’ if effect order not passed in reasonable time
Company Law
Company Law
