Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
No addition could be made in re-assessment if no additions in respect of the grounds on which the proceedings u/s 147 were initiated had been made by the A.O
Income Tax
Income Tax
Interest liability on damage in breach of export allowable when it become a certain liability
Income Tax
Income Tax
Mere fact that Assessee getting some works done on job basis from sister concern would not deprive the assessee of its entity to be an EOU manufacturing unit
Income Tax
Income Tax
A mere omission or negligence would not constitute a deliberate act of suppressio veri or suggestio falsi for imposition of penalty
Income Tax
Income Tax
Reassessment proceedings u/s.147 read with 148 of the Act cannot be initiated merely based on the audit report
Income Tax
Income Tax
Reopening U/s. 147 invalid If Reason reasons recorded have not escaped assessment
Income Tax
Income Tax
Allowability of Interest on refundable tax after giving effect to the order of Settlement Commission and order under Section 132(5) of the Income Tax Act
Income Tax
Income Tax
Allowability of Commisssion paid to Direct Selling Agents (DSA)
Income Tax
Income Tax
Year of commencement of operation relevant to find out as to whether the entitled to deduction under Section 80IB or not
Income Tax
Income Tax
HC referred the matter back to the Tribunal in respect of addition to the income of the Assessee of income earned through dummy company
Corporate Law
Corporate Law
HC can decline to exercise jurisdiction if previously on similar matters he approached some other HC
Corporate Law
Corporate Law
Jurisdiction of HC over a case whose cause of action arose from an order delivered by an appellate authority which is situated in the territorial jurisdiction of the Court
Income Tax
Income Tax
Merely because assessee permitted to establish new industrial undertaking for manufacture of computer software as 100% EOU under STP scheme not sufficient to claim exemption u/s. 10B
Income Tax
Income Tax
