Stories with the ‘ tag ‘ you searched for "Justice Yashwant Varma"

Treaty Provisions Prevails Over Income Tax Act – Receipts From Aircraft Leasing Is Not Taxable As Royalty: Delhi High Court
Income Tax Refund Can't Be Denied To Taxpayer For Discrepancy In Form 26AS Filed: Delhi High Court
Detention Under Customs Act – Authority Must Specify Nature Of Infraction/ Violation, For Tentative Denial Of Preferential Duty Treatment: Delhi HC
KPO Service Provider Is Not Comparable To ITES Service Provider For Purpose Of Benchmarking International Transactions: Delhi HC
Forex Fluctuation Loss Directly Resulting From Trading Items Can't Be Considered As Non-Operating Loss: Delhi High Court
Indian-Subsidiary Which Is Compensated At Arm's Length Can't Be Construed As Dependent Agent PE: Delhi High Court
No Notional Interest Can Be Levied On Delayed Receivables From AEs/ Non-AEs If Taxpayer Is Debt Free Company, Reiterates Delhi H[gh Court
Tax Liability Already Attaining Finality Under VSV Can't Be Altered By Invoking Rectification Action U/s 154: Delhi High Court
Final Assessment Order Passed Without Issuing Draft Assessment U/s 144C, Deprives Taxpayer's Statutory Right, And Hence Invalid: Delhi High Court
Common Order Without Satisfactorily Recording Concurrence With AO, Can't Be Considered As Valid Sanction U/s 151: Delhi High Court
Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17(2)(Iiia): Delhi High Court
Interest Receipts From Non-Convertible Debentures Of Indian AE Are Not Subject To Dividend Distribution Tax: Delhi HC