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.
Expenditure on corporate membership of club is revenue expenditure
Scrap is bi-product of manufacturing activity & no expense could be attributed to its generation
Delay not condonable if defect not rectified within reasonable period
Partition of family properties does not amount to transfer, when there is no transfer of asset
Advance forfeited under a dubious transaction is taxable u/s.68
Deduction U/s. 80HHC cannot be claimed on profit on which deduction U/S. 80IA already been claimed
6 months validity of provisional attachment not applicable after passing of assessment order is passed
Two agreements with same bank details is reason good enough to to make AO believe that there has been under-assessment of income
Order of attachment u/s. 226(3) not justified if AO passes unspeaking order u/s. 220(6)
Interest on Indira Vikas Patra Taxable on the basis of Accounting Method followed by Assessee
While granting registration, objects of trust & not purported utilization of income to be considered
Deposit of cash in principal’s bank account by agent held as not a violation of sec. 40A(3)
CIT vs. Surya Educational & Charitable Trust (P&H High Court)
Rejection of Nil or lower tax deduction certificate for pendency of penalty proceedings is invalid
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.
