Courts: Himachal Pradesh HC
183 articlesIncome Tax
Income Tax
Non-disclosure of precise material relied on transferring the case from one jurisdiction to other is against principles of natural justice
Income Tax
Income Tax
Sec 80IB- Workers need to be employed for substantial period of time to satisfy minimum workers criteria
Income Tax
Income Tax
Merely having same partners or employees doesn’t mean that a new entity is formed by splitting of existing business
Income Tax
Income Tax
Sec 2(29BA) Process of drawing wire of thinner gauge from thicker gauge would amount to manufacture
Income Tax
Income Tax
Rejection of books of accounts merely for inconsistent GP ratio is bad in law: HC
Income Tax
Income Tax
Execution of outsourced transportation work by third parties without assistance of outsourcer is sub-contract liable to TDS
Income Tax
Income Tax
Reversal of excess provision for doubtful debts deductible in book profit calculation
Income Tax
Income Tax
S. 80-IB Process of conversion of limestone into lime and lime dust is a manufacturing process
Income Tax
Income Tax
Salary to wife cannot be allowed for mere possession of knowledge if the same is not been applied
Income Tax
Income Tax
CBDT Circular disallowing expenditure on freebies to medical practitioners is valid
Income Tax
Income Tax
Employee & Employer’s contribution to PF /ESI fund allowable if Paid before Due Date of ROI
Income Tax
Income Tax
Interest earned on deposits out of non-SLR funds is eligible for deduction u/s. 80P(2)(a)(i)
Income Tax
Income Tax
If Assessment order Silent, Interest U/s. 234B cannot be charged in demand notice
Corporate Law
Corporate Law
