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.
Right to receive retention money accrues only after the obligations under the contract are fulfilled
Tax payer can manage his affairs to reduce tax liability within the frame work of law
Sec 54F – Deposit in capital gains account scheme by sec 139(4) due date sufficient
CIT order u/s 263 in respect of items which do not form subject matter of SCN issued u/s 263 is liable to be quashed
S. 154 Order can be rectified by AO without giving opportunity of hearing to Assessee
Revenue may take steps to implement Order passed by CIT(A) despite non expiry of time to file Appeal with ITAT
If land is adjacent to a municipality, it is an urban land
CBEC Tax Recovery Circular is untenable, misconceived, wholly illegal & arbitrary
Tribunal order giving effect to HC opinion cannot amount to review of its earlier order
Disallowance of expenses can not be made by Assessing Officer without verifying books of accounts
Applicability of TDS u/s. 194H on commission paid to PCO owners by BSNL/MTNL
Block Assessment – Material obtained during search showing a variation in expenditure may be considered as evidence for disallowance of expenditure
Lower deduction certificate issued in respect of one unit is enough to cover other units of Assessee despite Separate TANs
S. 80M For computing deduction, from ‘gross dividend’ presumptive expenditure cannot be reduced in absence of actual expenditure
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.
