Courts: Delhi High Court
5,198 articlesCompany Law

Company Law
Spice Communications – HC rejects Application filed under rule 6 and 9 of the Companies Rule, 1959
Corporate Law

Corporate Law
HC dismissed the appeal with cost on the question of Forzid Registered of Trade Mark
Income Tax

Income Tax
The assessee entitled to exemption under s 54F on investment of net consideration from transfer of depreciable asset under Capital Gains Deposit Account Scheme
Income Tax

Income Tax
Assessee, who merely acted as dealer in sale of Microsoft products, not liable to deduct tax
Income Tax

Income Tax
Difference between agreed price for purchase of property and price registered in sale deed taxable
Income Tax

Income Tax
If substantial question of law arises for consideration, appeal under section 260A is maintainable
Income Tax

Income Tax
Assessee not entitled to benefit of s 220(7), wherein the income which arisen in Russia but not been brought in India and remitted to third country despite there been no restriction on remittance to India
Income Tax

Income Tax
Where amount received in advance for a service which is to be performed in subsequent year, the advance could not be taken as income in the year of receipt
Income Tax

Income Tax
Accrued Interest Income from NPA Account can not be taxed – Delhi HC
Income Tax

Income Tax
While deciding a case ITAT can rely on a case which has not not been cited at the time of hearing
Income Tax

Income Tax
Once the Transfer Pricing Officer accepted arm’s length price of royalty payments, the Assessing Officer could not examine the reasonableness of the said expenditure for disallowance
Income Tax

Income Tax
Transfer of intangible assets with right to carry on business is taxable as capital gains and not as business income
Income Tax

Income Tax
Income Tax Law does not mandate the AO to suo moto supply the reasons for reopening / reassessment to the assessee
Income Tax

Income Tax
