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.
Penalty under section 271(1)(c) leviable on Bogus gifts
In case of development agreements transfer completes on handing over of possession despite non receipt of payment
Section 14A cannot be invoked when no exempt income was earned
Disallowance cannot be made U/s 14A if there is no tax-free income
Allotment Letter date can be date of acquisition for Calculating Long Term Capital Gain
TDS Credit allowed in subsequent year as it wasn’t claimed in year of income due to delay in issue of TDS Certificate
Unexplained commodities income would fall U/s. 68
Rejection of claim does not raise inference of a mala fide attempt to evade tax
Ex-auditor cannot complain against New Auditor – HC
Penalty applies if assessee knowingly made a false claim of deduction U/s. 80IB
Interest on borrowed funds used for setting up a new unit before the asset was put to use is allowable
ITAT being final fact finding body can direct AO for making addition by ignoring report of valuation officer
HC dismisses petition of CA alleging harassment by ITAT Members
Commercial expediency cannot be mere availing of interest free loan from one assessee and giving interest free loan to another
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.
