Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Donations out of 15 Percent accumulation permitted under section 11(1)(a) are not to be restricted by Explanation to section 11(2)
Income Tax
Income Tax
Section 68- Initial burden is on the assessee to explain the “nature and source” of the credit
Income Tax
Income Tax
Reopening without proper application of Mind by Assessing officer is invalid
Income Tax
Income Tax
Payments for using segment capacity in a transponder for uplinking/downlinking data not taxable
Income Tax
Income Tax
Concealment penalty cannot be imposed merely on ground that Tribunal disallowed the expenditure
Income Tax
Income Tax
B/F losses for making adjustment to book Profit U/s. 115JB means losses on last day of immediately preceding year
Income Tax
Income Tax
Delhi HC on Provisional attachment to protect revenue u/s. 281B in the case of VLS Finance Ltd & ORS. Versus The Assistant Commissioner of Income Tax
Income Tax
Income Tax
Whether HC can exercise its jurisdiction under Article 226 pertaining to sufficiency of reasons for formation of belief u/s 147 of the I-T Act 1961?
Income Tax
Income Tax
Order of Court approving amalgamation is a “conveyance” and an “instrument” on which stamp duty is payable
Income Tax
Income Tax
Goodwill paid for commercial rights in the form of knowhow, technical information, etc. are eligible for depreciation
Income Tax
Income Tax
Just because creditors/share applicants could not be found at address given, it would not give Revenue the right to invoke section 68
Income Tax
Income Tax
Tax holiday not available to a foreign branch carrying on-site software development and full-fledged marketing operation
Income Tax
Income Tax
Profits from off-shore supply of equipment would not be taxable if transfer of title to purchaser takes place abroad- De
Income Tax
Income Tax
