Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Block Assessment – Material obtained during search showing a variation in expenditure may be considered as evidence for disallowance of expenditure
Income Tax
Income Tax
Lower deduction certificate issued in respect of one unit is enough to cover other units of Assessee despite Separate TANs
Income Tax
Income Tax
S. 80M For computing deduction, from ‘gross dividend’ presumptive expenditure cannot be reduced in absence of actual expenditure
Income Tax
Income Tax
Expenditure on corporate membership of club is revenue expenditure
Income Tax
Income Tax
Scrap is bi-product of manufacturing activity & no expense could be attributed to its generation
Excise Duty
Excise Duty
Delay not condonable if defect not rectified within reasonable period
Income Tax
Income Tax
Partition of family properties does not amount to transfer, when there is no transfer of asset
Income Tax
Income Tax
Advance forfeited under a dubious transaction is taxable u/s.68
Income Tax
Income Tax
Deduction U/s. 80HHC cannot be claimed on profit on which deduction U/S. 80IA already been claimed
Income Tax
Income Tax
6 months validity of provisional attachment not applicable after passing of assessment order is passed
Income Tax
Income Tax
Two agreements with same bank details is reason good enough to to make AO believe that there has been under-assessment of income
Income Tax
Income Tax
Order of attachment u/s. 226(3) not justified if AO passes unspeaking order u/s. 220(6)
Income Tax
Income Tax
Interest on Indira Vikas Patra Taxable on the basis of Accounting Method followed by Assessee
Income Tax
Income Tax
