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.
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
Society not liable to deduct TDS on payments made to the truck owners who are also members of the society
Payment made to foreign company for outright purchase of plant and know-how cannot be considered as ‘Royalty’
Outright purchase of plant know-how in the form of technical / engineering data, design, drawings is not royalty subject to withholding taxes
No “succession of business” u/s. 170 even on 100% sale of shares
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.
