Punjab and Haryana HC

Section 80-IC deduction eligible on Additions for interest & bad debts

Pr. CIT Vs Pacific India (Punjab & Haryana High Court)

Since assessee was held entitled to claim deduction of its profits at the rate of 100% in terms of section 80-IC, therefore, additions made towards interest and bad debts so made were also entitled to deduction under section 80-IC resulting in no addition to the taxable income of assessee....

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Statement recorded during inquiry/investigation- voluntary statement?

M/s G-Tech Industries Vs Union of India and another (Punjab and Haryana High Court)

High Court held that statement recorded during inquiry/investigation may have been recorded under compulsion and the same cannot be said to be voluntary statement....

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Allow petitioner to claim ITC in TRAN-I or in GSTR-3B Form: HC

M/s Abhi Mobile House Vs Union of India and others (Punjab and Haryana High Court)

It is clarified that in case the petitioner is hampered in any manner from availing the benefit of aforesaid judgment, due to non opening of the Portal by the Respondents, then the petitioner shall be permitted, in the alternative to claim the benefit of unutilized credit in their GSTR-3B Forms to be filed for the month of January, 2020 e...

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Survey cannot be converted into search without recording satisfaction

Pawan Kumar Goel Vs Union of India (Punjab and Haryana HC)

In case there was only a survey operation under section 131 and no proceedings were pending at that point of time in assessee's case, exercising power of search under section 132 by income tax authorities without any satisfaction recorded either of non-­cooperation of assessee or a suspicion that income had been concealed by assessee war...

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Assessment proceedings not conclude till assessment order served upon Assessee

M3M India Holdings Pvt. Ltd Vs ITSC (P&H High Court)

M3M India Holdings Pvt. Ltd Vs ITSC (P&H High Court) For purposes of making an application for settlement, a case i.e. an assessment would be pending till such time as the assessment order is served upon the assessee. The assessee is entitled to proceed on the basis that till the service of the assessment order, […]...

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Fees for included services taxable only if technical knowledge made available

PCIT Vs EGL Eagle Global Logistics (India) Pvt. Ltd. (Punjab and Haryana HC)

In view of Section 90(2) of the Act and clause 4(b) of Article 12 of the Treaty, the provisions of this Act would stand applicable only where fees for included services taxable only if there is a make available technical knowledge. In the case in hand finding of fact that has been returned by the ITAT, there is no make available of the te...

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CA/ Advocates should not be arrested merely for filing Tax return(s)

Akhil Krishan Maggu & Anr. Vs Deputy Director, Directorate General of GST Intelligence & Ors. (Punjab and Haryana High Court)

Similarly, arrest of Chartered Accountant or Advocates who had filed returns or otherwise assisted in business but are not beneficiary or part of fraud merely on the basis of statement without any corroborative evidence linking the professional with alleged offence should be avoided. It is well known that if top brass of a running concern...

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Compulsory Registration of MFD (Printer Cum Scanner etc) for Import- HC allowed release of goods

M/s Genuine Copier Systems Vs Union of India and Ors. (Punjab and Haryana High Court)

The issue in these writ petitions is whether multi-function devices (MFDs) are covered under the term 'printers'. This dispute has arisen in view of the document Annexure P-12 by a clarification which was issued by way of Circular No.1 of 2019 dated 2.5.2019 as per which it was 'clarified' that multi-function devices which are basically p...

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HC takes note of Huge Pendency at CESTAT Chandigarh due to non availability of Member Technical

M/s S.K. Enterprises Vs. Union of India & Ors. (Punjab and Haryana High Court)

We request the learned President of CESTAT, Principal Bench, New Delhi to initiate some remedial measures by deputing a Member Technical for atleast two weeks during a month to hold Court at Chandigarh Bench so that the Divisional Bench, CESTAT, Chandigarh Bench can function for reducing the pendency....

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HC allows revision of claim of Transitional Credit (Form TRAN-1)

Adfert Technologies Pvt. Ltd. Vs Union of India & Ors. (Punjab & Haryana High Court)

GST dept to permit the Assessee to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The Respondents are at liberty to verify genuineness of claim of Petitioners but nobody shall be denied to carry forward legitimate claim of CENVAT/ITC on the gr...

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