Courts: Punjab and Haryana High Court
Find latest Punjab and Haryana High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law and other taxation and commercial matters.
Guarantee Commission Paid for Acquisition of Fixed Assets – Allowable as Revenue Expenditure
Guarantee commission allowable as Revenue expense
CBDT cannot extend time to claim deduction under section 54F
HC directs tribunal to accept additional ground even if raised by way of oral request
No Disallowance U/s.14A for mere decrease in shareholders funds
S. 80IB deduction conditions to be fulfilled in all years of deduction claim
No disallowance of ITC for mere technical defect in VAT invoice – HC
Notional rent payable if assessee owns more than 1 property
Addition justified for Failure to prove genuineness of gifts received
CA providing accommodation entries debarred from practice
Principle of Natural justice should be followed while deciding matter
Sec.69A–Deeming provision cannot be initiated based on suspicion
Charges of prosecution for false statement during search not sustainable, where statement recorded without Oath
S.24(b) Co-owners with unspecified shares entitled to equal interest deduction
Punjab and Haryana High Court judgments and orders provide important precedents on taxation, commercial, corporate and other legal matters. This TaxGuru page brings together Punjab and Haryana High Court case laws concerning Income Tax, GST, Customs, tax demands, reassessment, deductions, penalties, Company Law and other disputes relevant to taxpayers and businesses. Chartered Accountants, advocates, companies, tax professionals and other readers can use this collection to research judicial precedents and follow important legal developments. TaxGuru publishes recent as well as significant earlier Punjab and Haryana High Court decisions with summaries and analysis explaining the principal issues and legal findings. This dedicated page provides a convenient resource for researching tax, business, commercial and regulatory jurisprudence of the Punjab and Haryana High Court.
