Courts: Punjab and Haryana HC
744 articlesExcise Duty
Excise Duty
Substantial benefit cannot be denied for mere procedural lapse: HC
Income Tax
Income Tax
Registration granted U/s. 12AA(3) cannot be withdrawn on mere presumptions and surmises
Service Tax
Service Tax
Whether the provisions limiting the period of condonation for delay in filing appeal ultra vires?
Income Tax
Income Tax
Penalty under section 271(1)(c) leviable on Bogus gifts
Income Tax
Income Tax
In case of development agreements transfer completes on handing over of possession despite non receipt of payment
Income Tax
Income Tax
Section 14A cannot be invoked when no exempt income was earned
Income Tax
Income Tax
Disallowance cannot be made U/s 14A if there is no tax-free income
Income Tax
Income Tax
Allotment Letter date can be date of acquisition for Calculating Long Term Capital Gain
Income Tax
Income Tax
TDS Credit allowed in subsequent year as it wasn’t claimed in year of income due to delay in issue of TDS Certificate
Income Tax
Income Tax
Unexplained commodities income would fall U/s. 68
Income Tax
Income Tax
Rejection of claim does not raise inference of a mala fide attempt to evade tax
CA, CS, CMA
CA, CS, CMA
Ex-auditor cannot complain against New Auditor – HC
Income Tax
Income Tax
Penalty applies if assessee knowingly made a false claim of deduction U/s. 80IB
Income Tax
Income Tax
