Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Mere surplus generation not fatal to exemption u/s 10(23C)(vi)(via)/ 80G if same is utilized for charitable purposes
Income Tax
Income Tax
SC explains TDS on construction, erection & commissioning of plants
Income Tax
Income Tax
No penalty where assessee relied on professional opinion & there is no tax impact
Income Tax
Income Tax
Guarantee Commission Paid for Acquisition of Fixed Assets – Allowable as Revenue Expenditure
Income Tax
Income Tax
Guarantee commission allowable as Revenue expense
Income Tax
Income Tax
CBDT cannot extend time to claim deduction under section 54F
Income Tax
Income Tax
HC directs tribunal to accept additional ground even if raised by way of oral request
Income Tax
Income Tax
No Disallowance U/s.14A for mere decrease in shareholders funds
Income Tax
Income Tax
S. 80IB deduction conditions to be fulfilled in all years of deduction claim
Goods and Services Tax
Goods and Services Tax
No disallowance of ITC for mere technical defect in VAT invoice – HC
Income Tax
Income Tax
Notional rent payable if assessee owns more than 1 property
Income Tax
Income Tax
Addition justified for Failure to prove genuineness of gifts received
CA, CS, CMA
CA, CS, CMA
CA providing accommodation entries debarred from practice
Service Tax
Service Tax
