Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Accrual of income must be factual and not merely contractual
Income Tax
Income Tax
Merely because assessee had its own ample resources at its disposal, it cannot be denied deduction in respect of interest paid on borrowed funds
Income Tax
Income Tax
Revenue Secretary & CBDT Chairman summoned for turning “deaf ear” to inefficiencies redressal
Income Tax
Income Tax
Payment of non-compete fees for acquisition of business is capital expenditure
Income Tax
Income Tax
Reopening under section 147 on mechanical basis void even where s. 143(3) assessment not made
Income Tax
Income Tax
Whether notional interest on interest-free security deposit is includible in ‘house property’ income referred to Full Bench
Service Tax
Service Tax
ST – Unless a different intention appears from the terms of contract, in case of the imposition or increase in the tax after the making of a contract, the party shall be entitled to be paid such tax or such increase
Income Tax
Income Tax
Non-Residents Not Liable For S. 234B Interest-Delhi High Court
Income Tax
Income Tax
Commissioner of Income Tax versus Denso India Pvt. Ltd (Delhi High Court)
Income Tax
Income Tax
Confession made during survey is not conclusive and can be retracted- Delhi high Court
Income Tax
Income Tax
Transfer Pricing- Applicability of Arm’s Length Standard to Marketing of Intangibles
Income Tax
Income Tax
Delhi High Court ruling on transfer pricing aspects of marketing intangibles
Income Tax
Income Tax
Can the notional interest on interest free deposit received by the assessee in respect of a shop let out on rent be brought to tax as “Business income” or “Income from house property”?
Income Tax
Income Tax
