Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Re-Assessment can not be initiated just because AO feels he failed to verify things properly during regular Assessment
Income Tax
Income Tax
Deduction under section 80-I allowable without setting off loss of other units: Delhi High Court
Income Tax
Income Tax
Even employees’ contribution to PF paid before due date of filing ROI is allowable u/s 43B
Service Tax
Service Tax
In absence of stay from SC, department can’t collect service tax on renting of immovable properties by resorting to other means
Income Tax
Income Tax
Dispute Resolution Panel to pass speaking order after considering objections and evidences furnished by the taxpayer
Income Tax
Income Tax
Deductibility of premium on forward contracts in the year of entering into such contracts
Income Tax
Income Tax
Payment made for composite arrangement under franchises agreement not liable for TDS
Income Tax
Income Tax
Admissibility of deduction from book profit of reduction in revaluation reserve under MAT provisions
Company Law
Company Law
A shareholder has no "say" in management of a company unless and until he becomes part of management
Income Tax
Income Tax
Whether individual asset is put to use in a particular year or not is of no consequence for purpose of allowing depreciation thereon
Income Tax
Income Tax
Under “block of assets”, user of individual assets is not required: Delhi High Court
Income Tax
Income Tax
AAR on Prima facie satisfaction for initiation of penalty proceedings required even post-amendment
Income Tax
Income Tax
Whether the ITAT was correct in law in deleting the addition of interest income from FDRs amounting to Rs.6,85,624/- under the head “Income from Other Sources” by treating it as business income
Income Tax
Income Tax
