Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Sec.69A–Deeming provision cannot be initiated based on suspicion
Income Tax
Income Tax
Charges of prosecution for false statement during search not sustainable, where statement recorded without Oath
Income Tax
Income Tax
S.24(b) Co-owners with unspecified shares entitled to equal interest deduction
Income Tax
Income Tax
Notice U/s. 148 issued to legal representative of deceased assessee is legal & valid
Service Tax
Service Tax
Department cannot file FIR under provisions of IPC for alleged non-payment of Service tax
Income Tax
Income Tax
Mere profitability, responsible for enhancement of profits, does not indicate that transaction is at an ALP
Income Tax
Income Tax
Section 54F do not stipulate purchase of new asset from sale proceeds of original capital asset only
Income Tax
Income Tax
Tribunal Power to grant stay is confined only to appellate order
Income Tax
Income Tax
Extend ITR due date to 31st October 2015- P&H HC to CBDT
Income Tax
Income Tax
Prosecution – made more simpler for revenue
Income Tax
Income Tax
Interest paid on money advanced by PSU from funds sanctioned by govt. not exempt from TDS u/s 196(i)
Income Tax
Income Tax
P&H HC judgment directing CBDT to extend ITR due date to 31.10.2015
Income Tax
Income Tax
Photocopy of a document is acceptable evidence in income tax assessment proceedings
Income Tax
Income Tax
