Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Deposit of cash in principal’s bank account by agent held as not a violation of sec. 40A(3)
Income Tax
Income Tax
CIT vs. Surya Educational & Charitable Trust (P&H High Court)
Income Tax
Income Tax
Rejection of Nil or lower tax deduction certificate for pendency of penalty proceedings is invalid
Income Tax
Income Tax
No penalty for quoting wrong PAN if caused by negligence of deductee
Income Tax
Income Tax
Revised Return can be filed even after receiving intimation U/s. 143(1)
Income Tax
Income Tax
Mere accruing of income jointly to more persons than one would not constitute thereon an AOP
Income Tax
Income Tax
Section 44AB not applicable if Assessee not involved in or has no income from business / profession
Income Tax
Income Tax
Addition made In absence of plausible explanation in respect of unaccounted sales is justified
Income Tax
Income Tax
S.54 exemption not available on House not having basis amenities
Income Tax
Income Tax
Whether assessee could book its expenses on accrual basis & receipts on actual receipt basis
Income Tax
Income Tax
Order not dealing with finding of sham transaction is erroneous, cryptic, perverse & laconic
Income Tax
Income Tax
Bogus Purchase cannot be subject matter of best judgment assessment
Income Tax
Income Tax
Tippers, vibrator & vibrator soil compactor are commercial vehicle
Income Tax
Income Tax
