Service tax on short term hotel accommodation less than 3 months u/s 65 (105)(zzzzw) is unconstitutional - Delhi High Court…
Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014…
Striking off name of company us 560-ROC order set aside Delhi High Court restored the name of the company by…
Fresh tangible material not required to reopen an assessment where the initially the return of income is processed u/s 143(1) and an…
Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to…
CBDT Instruction No 1-2015 held illegal and quashed by Delhi High Court It further directed that the said instruction shall not be…
PE under Indo-US DTAA-Adobe India not PE of Adobe Systems USA as agent must have authority to conclude contracts on…
Section 40(a)(i) is discriminatory not applicable to DTAA. This was held by the Delhi High Court, in a recent judgment as under:…
Whether a transaction is a deemed sale or a service is a question of fact and would have to be…
In its latest judgment , Delhi High Court has held that deduction under Section 80-O of the Income tax Act, 1961…