High Court of Deli
3 judgments
Year:
Commissioner of Income Tax-I v. Convertech Equipments Pvt. Ltd.
Cites 1
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Cited by 0
The Delhi High Court upheld that commission paid to directors for actual services is an allowable deduction and invalidated the reopening of assessment where full disclosure was made, dismissing the Revenue's appeals.
Malkiat Singh v. State Govt. of NCT of Delhi
The Delhi High Court maintained the conviction of appellants but modified their sentence to the period already served, conditional on completing three months of social service.
Lata Jain v. Dinesh Jain HUF
Cites 3
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Cited by 0
The Delhi High Court held that additions under Section 69B of the Income Tax Act require proof of understatement of investment and cannot be based solely on Wealth Tax Act valuation rules, dismissing the revenue's appeals.