Courts: Himachal Pradesh HC
183 articlesExcise Duty
Excise Duty
Assessee can take credit in respect of inputs which are used in manufacture of exempted goods
Income Tax
Income Tax
No TDS not on Payment of interest for delay in construction of Flats
Income Tax
Income Tax
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
Income Tax
Income Tax
Pre amendment Marketing board is not local authority U/s.10(20)
Income Tax
Income Tax
Poultry Sheds used for the business of hatching constitutes ‘Plant’ for the purpose of depreciation under section 32
Income Tax
Income Tax
In group cases also, each single case must be taken up individually to decide the monetary limits for filing appeal before High Court
Income Tax
Income Tax
Circular specifying that partnership deed should specify the remuneration, is invalid
Income Tax
Income Tax
Wealth tax Payable on property deemed to be belonging to assessee
Income Tax
Income Tax
Transport subsidy received by an industrial undertaking under a scheme of Central Government is not eligible for deduction u/s 80-IA
Income Tax
Income Tax
Remuneration allowable even if Partnership not specifies remuneration payable to each individual working partner
Income Tax
Income Tax
When assessee is engaged in business of buying and selling shares, profit or loss on such shares would be profit and loss of such business unless assessee establishes that shares in question were bought as a long term investment
Income Tax
Income Tax
Society not liable to deduct TDS on payments made to the truck owners who are also members of the society
Income Tax
Income Tax
Payment made to foreign company for outright purchase of plant and know-how cannot be considered as ‘Royalty’
Income Tax
Income Tax
