Courts: Delhi High Court
5,198 articlesService Tax
Service Tax
Renting of Immovable Property-There shall be no recovery of service tax from the service provider in respect of renting of immovable property alone
Income Tax
Income Tax
Goodwill is intangible asset u/s 32(1)(ii) and eligible for depreciation
Income Tax
Income Tax
Depreciation allowable on Assets forming part of Block of Assets even if same not used during the year
Income Tax
Income Tax
Even in Turnkey Contract, off-shore supply profits not taxable if transfer of title to purchaser takes place abroad
Income Tax
Income Tax
U/s 254(2) Tribunal entitled to recall order in entirety to rectify apparent mistake
Income Tax
Income Tax
Unexplained expenditure u/s. 69C and Addition under s. 41(1) on the ground that there was remission or cessation of liability
Income Tax
Income Tax
Case remanded back to Dispute Resolution Panel (DRP) by ITAT Delhi as DRP directions found to be very laconic and non-speaking
Income Tax
Income Tax
Exclusion of time stipulated in clause (v) of Explanation 1 to section 158BC would not be applicable in respect of service of notice under section 143(2)
Income Tax
Income Tax
S. 263 If two views possible CIT have to agree with AO’s even if there is a loss of revenue
Company Law
Company Law
Raid on sister concern not ground for terminating contract
Income Tax
Income Tax
S. 158BD proceedings without recording written satisfaction void. Statement recorded in search cannot form sole basis for s. 158BD addition
Income Tax
Income Tax
Dividend on shares held by assessee as stock-in-trade is taxable as Business Income
Income Tax
Income Tax
Though main object is to do business in shares, shares can be held as a capital asset
Income Tax
Income Tax
