Courts: Himachal Pradesh High Court
Find latest Himachal Pradesh High Court judgments, orders and case laws on Income Tax, GST, Company Law and other taxation, business and legal matters.
Manufacturing of Route Marker entitled for deduction u/s 80IC as it’s covered in definition of manufacture – HC
TDS non-deduction notification has an automatic effect and deductor is not under an obligation to specifically apply for claiming it
Business information instrumental in carrying on newly acquired business and expense on such info eligible for depreciation
Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice
Sec 80IB- Workers need to be employed for substantial period of time to satisfy minimum workers criteria
Merely having same partners or employees doesn’t mean that a new entity is formed by splitting of existing business
Sec 2(29BA) Process of drawing wire of thinner gauge from thicker gauge would amount to manufacture
Rejection of books of accounts merely for inconsistent GP ratio is bad in law: HC
Execution of outsourced transportation work by third parties without assistance of outsourcer is sub-contract liable to TDS
Reversal of excess provision for doubtful debts deductible in book profit calculation
S. 80-IB Process of conversion of limestone into lime and lime dust is a manufacturing process
Salary to wife cannot be allowed for mere possession of knowledge if the same is not been applied
CBDT Circular disallowing expenditure on freebies to medical practitioners is valid
Employee & Employer’s contribution to PF /ESI fund allowable if Paid before Due Date of ROI
Himachal Pradesh High Court judgments and orders cover taxation, commercial, regulatory and other legal disputes. This TaxGuru page compiles Himachal Pradesh High Court case laws concerning Income Tax, GST, tax demands, input tax credit, reassessment, penalties, Company Law and other matters relevant to taxpayers and businesses. Chartered Accountants, advocates, companies, tax professionals and other readers can use this category to research judicial precedents and follow important developments before the Court. TaxGuru brings together recent and significant earlier Himachal Pradesh High Court decisions with summaries and analysis explaining important issues and legal principles. The collection provides a convenient reference point for researching tax, business and regulatory jurisprudence of the Himachal Pradesh High Court.
