Courts: Punjab and Haryana HC
744 articlesCompany Law
Company Law
Settlement by company amounts to compounding with principal debtor & results in discharge of surety
Custom Duty
Custom Duty
Bill of Entry not accepted as importer who had filed it did not have educational qualifications required for CHA – wholly illegal, untenable and without jurisdiction
Income Tax
Income Tax
Reflection in the P/L a/c towards income not determinative; Entries in books of account do not decide the nature of receipts -HC
Income Tax
Income Tax
While processing application u/s. 12AA of the Act Commissioner should not act as an Assessing Authority
Income Tax
Income Tax
Remuneration not allowed if not specified in Partnership Deed
Income Tax
Income Tax
Section 54 exemption for amount deposited in Capital Gain Account Scheme by section 139(4) Due date
Income Tax
Income Tax
S.143(2) Issue of notice is equivalent to its service
Income Tax
Income Tax
If a deduction under s 80-IA has been taken, a deduction under s 80HHC is not admissible
Income Tax
Income Tax
Limitation period does not apply to withholding tax proceedings – Punjab & Haryana HC
Income Tax
Income Tax
Depreciation to be allowed on assets even if cost fully allowed as application of income under section 11
Excise Duty
Excise Duty
If Excess excise duty paid not refunded, buyer can claim the refund
Income Tax
Income Tax
Transfer Pricing – whether the Tribunal was justified in entertaining the additional ground for exclusion of comparable
Service Tax
Service Tax
Service Tax – CENVAT Credit can be utilized for paying Service Tax on GTA service
Service Tax
Service Tax
