Tax Treatment of Loan Waiver Based on Loan Purpose Logitronics Pvt. Ltd. v. Commissioner Of Income Tax & Anr. Court: Delhi High Court Date: February 18, 2011 Introduction The case of Logitronics Pvt....
Delhi High Court Establishes Guidelines for Rejection of Books of Accounts in Income Tax Assessments Introduction The case of Commissioner of Income Tax vs. Bindals Apparels adjudicated by the Delhi...
Delhi High Court Establishes Mandatory Compliance with Section 16 Provisos in Wealth Tax Assessments Introduction The case of Commissioner Of Wealth Tax, Delhi - Vi v. Motor & General Finance Limited...
Admissibility of Additional Evidence and Treatment of Outsourced Expenses: Delhi High Court in Commissioner of Income Tax v. Virgin Securities & Credits Pvt. Ltd. Introduction The case of...
Delhi High Court Reinforces the Necessity of Penetration for Rape Conviction: Santosh v. The State Introduction The case of Santosh v. The State (N.C.T Of Delhi) adjudicated by the Delhi High Court...
Delhi High Court Establishes Non-Interest Nature of Discount Charges in International Trade Finance Transactions Introduction The case of Commissioner Of Income-Tax v. Cargill Global Trading P. Ltd....
Application of Section 14A on Disallowance of Expenses Related to Exempt Income and Its Effect on Reassessment Proceedings: Delhi High Court in Honda Siel Power Products Ltd. v. DCIT 1. Introduction...
Delhi High Court Clarifies Applicability of Section 202 Cr.P.C in Summons Issuance for Document-Based Fraud Cases Introduction In the case of Abhishek Agrawalla v. Boortmalt Nv & Anr., adjudicated by...
Non-Enforceability of Determinable Government Contracts: Mic Electronics Ltd. v. Municipal Corporation of Delhi Introduction The case of Mic Electronics Ltd. & Anr. v. Municipal Corporation Of Delhi...
Predominant Educational Purpose Upholds Tax Exemption: Deputy Director Of Income Tax v. Shanti Devi Progressive Education Society Introduction The case of Deputy Director Of Income Tax v. Shanti Devi...
Strict Enforcement of Section 11-B and Rule 24-B Time Limits in Patent Applications: Delhi High Court Decision Introduction The case of Nippon Steel Corporation v. Union of India adjudicated by the...
Strict Enforcement of Section 132(4A) Presumptions in Income Tax Proceedings: Insights from Commissioner Of Income Tax v. Shri Naresh Kumar Aggarwala Introduction The case of Commissioner Of Income...
Delhi High Court Validates Tax Exemptions for Educational Societies with Surplus Income under Section 10(23C)(vi) Introduction The case of St. Lawrence Educational Society (Regd.) & Another...
Consistency in Tax Assessment Decisions Upheld: Commissioner Of Income Tax v. M/S Escorts Ltd. Introduction The case of Commissioner Of Income Tax v. M/S Escorts Ltd. (Delhi High Court, 2011) serves...
Clarification on Section 68 of the Income Tax Act: Burden of Proof in Unexplained Share Application Money 1. Introduction The case of Commissioner Of Income Tax v. Oasis Hospitalities (Pvt.) Ltd....
Asia Satellite Telecommunications Ltd. v. Director of Income Tax: A Landmark Interpretation of Royalty in Section 9(1)(vi) of the Income Tax Act Introduction The case of Asia Satellite...
Ensuring Procedural Compliance in Tax Reassessments: Insights from Central India Electric Supply Co. Ltd. v. Income Tax Officer Introduction The legal landscape of income tax assessments is...
Tata Sons Limited v. Greenpeace International: Balancing Defamation and Free Speech in the Digital Age Introduction The case of Tata Sons Limited v. Greenpeace International adjudicated by the Delhi...
Tax Treatment of Arrears of Rent: Insights from Commissioner Of Income-Tax v. R.J Wood P. Ltd. (Delhi High Court, 2011) Introduction The case of Commissioner Of Income-Tax v. R.J Wood P. Ltd....
Clarifying Reassessment Jurisdiction: Rose Serviced Apartments Pvt. Ltd. v. Dy. Commissioner Of Income Tax Introduction The case of Rose Serviced Apartments Pvt. Ltd. & Anr. vs. Dy. Commissioner Of...