Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
ITAT being final fact finding body can direct AO for making addition by ignoring report of valuation officer
Income Tax
Income Tax
HC dismisses petition of CA alleging harassment by ITAT Members
Income Tax
Income Tax
Commercial expediency cannot be mere availing of interest free loan from one assessee and giving interest free loan to another
Income Tax
Income Tax
Right to receive retention money accrues only after the obligations under the contract are fulfilled
Income Tax
Income Tax
Tax payer can manage his affairs to reduce tax liability within the frame work of law
Income Tax
Income Tax
Sec 54F – Deposit in capital gains account scheme by sec 139(4) due date sufficient
Income Tax
Income Tax
CIT order u/s 263 in respect of items which do not form subject matter of SCN issued u/s 263 is liable to be quashed
Income Tax
Income Tax
S. 154 Order can be rectified by AO without giving opportunity of hearing to Assessee
Income Tax
Income Tax
Revenue may take steps to implement Order passed by CIT(A) despite non expiry of time to file Appeal with ITAT
Income Tax
Income Tax
If land is adjacent to a municipality, it is an urban land
Excise Duty
Excise Duty
CBEC Tax Recovery Circular is untenable, misconceived, wholly illegal & arbitrary
Excise Duty
Excise Duty
Tribunal order giving effect to HC opinion cannot amount to review of its earlier order
Income Tax
Income Tax
Disallowance of expenses can not be made by Assessing Officer without verifying books of accounts
Income Tax
Income Tax
