Punjab & Haryana HC upholds Principal Commissioner’s revision under Section 263. Assessing Officer’s wrong Section 44ADA assessment found erroneous.
Punjab and Haryana High Court held that the construction of Public Library would also form part of charitable function and any work done with the same purpose is eligible for granting exemption under Section 80G of the Income Tax Act, 1961.
The Punjab and Haryana High Court ruled that only Faceless Assessment Officers can issue notices under Section 148 of the Income Tax Act, not Jurisdictional Officers.
Punjab and Haryana HC grants regular bail to Mahesh Kumar in a VAT refund fraud case worth Rs. 24 lakh involving forged documents after investigation completion.
Detailed analysis of Pirtpal Singh vs Directorate of Enforcement case by Punjab and Haryana HC, regarding PMLA prosecution based on predicate offenses.
Gokal Chand Rattan Chand vs. Union of India: Detailed analysis of Punjab & Haryana High Court’s judgment on non-existent tax order & auction.
Understand the implications of incomplete E-way bills under GST law. Learn from the Novateur Electrical case how minor errors can lead to penalties but also be condoned.
Explore Section 153A of Income Tax Act, its implications, and judicial interpretations. Learn about search proceedings, panchnama, and assessment challenges.
In landmark case of Nandan Auto Tech Ltd vs Commissioner of Central Excise, Punjab and Haryana High Court clarifies that penalty under Rule 25 Central Excise Act requires mens rea.
Read about HUDA Urban Estates challenge against the modification of the GST Act’s definition of ‘person.’ Punjab and Haryana High Court issues notice and stays show cause notice.
