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.
Interest u/s 215 cannot be levied if partner had paid advance tax in individual capacity on bonafide estimate of firm’s income
Comparable which is to be considered as a benchmark for comparing with comparable company should belong to year under consideration
Comparable Selected in TP study should be functionally same & not necessarily to be identical
State Govt did not have power to legislate Rule 21(8) of Punjab VAT Rules
Warranty expense provision based on past experience & trend is allowable expense
Consideration bifurcated for negative covenants in share purchase agreement is not chargeable to tax
CIT can look into genuineness of activities of trust to satisfy himself about its activities
CIT can reject registration of society u/s 12AA if charitable objects are missing: HC
AO not empowered to refer matter to DVO without rejecting books of accounts: HC
Matter not raised before tribunal cannot be raised before High Court
VAT unconstitutionally paid eligible for refund: P & H HC
Substantial benefit cannot be denied for mere procedural lapse: HC
Registration granted U/s. 12AA(3) cannot be withdrawn on mere presumptions and surmises
Whether the provisions limiting the period of condonation for delay in filing appeal ultra vires?
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.
