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.
Employee & Employer’s contribution to PF /ESI fund allowable if Paid before Due Date of ROI
Interest earned on deposits out of non-SLR funds is eligible for deduction u/s. 80P(2)(a)(i)
If Assessment order Silent, Interest U/s. 234B cannot be charged in demand notice
Mere pendency of writ petition should not disentitle petitioner from benefits flowing out of order under challenge
Assessee can take credit in respect of inputs which are used in manufacture of exempted goods
No TDS not on Payment of interest for delay in construction of Flats
Unabsorbed depreciation for and up to AY 1996–1997 could be carried forward and set-off against income chargeable under any head of income in any subsequent year
Pre amendment Marketing board is not local authority U/s.10(20)
Poultry Sheds used for the business of hatching constitutes ‘Plant’ for the purpose of depreciation under section 32
In group cases also, each single case must be taken up individually to decide the monetary limits for filing appeal before High Court
Circular specifying that partnership deed should specify the remuneration, is invalid
Wealth tax Payable on property deemed to be belonging to assessee
Transport subsidy received by an industrial undertaking under a scheme of Central Government is not eligible for deduction u/s 80-IA
Remuneration allowable even if Partnership not specifies remuneration payable to each individual working partner
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.
