Courts: Delhi High Court
5,198 articlesCompany Law
Company Law
Expression "issue and transfer of securities and non-payment of dividend" in section 55A of Companies Act covers misstatement in prospectus
Income Tax
Income Tax
Section 244A r.w. Explanation thereto does not exclude payment of interest on refund of self assessment tax
Income Tax
Income Tax
Opinion of DVO cannot be relied upon in absence of other corroborative evidence
Goods and Services Tax
Goods and Services Tax
Subsequent sale in-transit cannot be denied exemption under Central Sales Tax Act, 1956 on the ground that first sale was exempted
Income Tax
Income Tax
Payment for sponsorship rights cannot be termed as royalty
Income Tax
Income Tax
Transfer Pricing Law for user of foreign trademarks & advertisement expenditure laid down
Income Tax
Income Tax
Failure to furnish explanation for wrong claims may invite penalty
Service Tax
Service Tax
Cross-border services- Prior to 18-4-2006 services rendered by a non-resident service provider to a resident recipient could not be taxed as a service at the hands of resident recipient
Income Tax
Income Tax
The Delhi High Court reiterates that tax is not required to be deducted if the payment made to non-resident is not chargeable to tax in India
Service Tax
Service Tax
Delhi HC grants stay to Home Solution Retail (I) Ltd in respect of service tax on renting of immovable property
Income Tax
Income Tax
Taxpayer obligated to withhold tax only if payment is chargeable to tax under the provisions of Income Tax Act
Income Tax
Income Tax
Employer’s contribution towards overseas social security – not taxable : ITAT Delhi
Income Tax
Income Tax
Hypothetical tax – Not taxable as salary income
SEBI
SEBI
