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.
Reasoned speaking order is mandatory for passing any judicial order
Constitutional Validity of Amended Section 29 of Punjab Value Added Tax Act, 2005
Payment for use of copyright though not registered is allowable expenditure
Addition to Income cannot be made for mere Excess quantity under Essential Commodities Act, 1955: HC
Deduction u/s 80IC not available on Sales Tax Rebate or on Ancillary activity Income: HC
Assessment U/s. 143(3) despite non compliance of Notices is valid: HC
Mere license for development of property will not attract capital gain tax liability : HC
Disallowance of Interest at average rate for advance from mixed fund for non business Purposes
Conditions to avail deduction u/s 80IB should be fulfilled only in initial A.Y not in every 10 years of deduction
Registration u/s 12AA cannot be denied to an educational institute merely because it’s is been run by Christian community
Transfer u/s 2(47) completes only when conditions of sec 53A of transfer of property act gets fulfilled
Services directly or indirectly used in relation to manufacture of final products are eligible for Cenvat credit
Reassessment u/s 147 not permitted for failure of AO to draw correct inference from details disclosed by assesse
Exemption u/s 54B can be claimed for long term & short term assets; land purchased has to be in the name of assesse
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.
