Courts: Delhi High Court
5,198 articlesIncome Tax

Income Tax
Date of reckoning for limitation period provided U/s.154(7) of Income Tax Act, 1961
Income Tax

Income Tax
Advance in ordinary course of business cannot be considered as deemed dividend U/s. 2(22)(e) of IT Act, 1961
Income Tax

Income Tax
Amount disbursed by Chit Fund Company to its members from their contribution cannot be treated as interest
Income Tax

Income Tax
Limitation period U/s.154(7) for rectification begins from date of appeal order
Income Tax

Income Tax
Only simple interest on refund of TDS/Advance tax if refund is paid along with interest within the prescribed time period
Income Tax

Income Tax
Construction activity is not manufacturing u/s. 35D of the Income Tax Act, 1961
Income Tax

Income Tax
Share broker eligible to claim bad debts as expense while computing taxable income
Income Tax

Income Tax
Applicability of MAT on amount withdrawn from revaluation reserve and credited to P&L account
Income Tax

Income Tax
False claim in return of Income would be treated as case of concealment of Income or of furnishing inaccurate particulars of Income
Income Tax

Income Tax
Change in method for Valuation of closing stock should be bona fide
Income Tax

Income Tax
Allowability of interest due and payable to financial institution u/s. 43B of Income Tax Act, 1961
Income Tax

Income Tax
CIT Vs Hybrid Rice International Pvt. Ltd. (Delhi HC)
Income Tax

Income Tax
Validity of reopening of Assessment If Assessing Officer failed to disclose the basis on which he formed the opinion that income chargeable to tax had escaped assessment
Income Tax

Income Tax
