Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Provisions of s 194C do not apply towards the transportation charges paid to partners by partnership firm for use of trucks owned by the partners
Excise Duty
Excise Duty
Assessee would not get benefit of exemption if duty had not been paid on inputs
Income Tax
Income Tax
Even if income is assessed by estimation on GP rate disallowance u/s. 40A(3) can be made
Income Tax
Income Tax
Certificate issued U/s./ 195(2) was not withdrawn so assessee was not required to deduct TDS and could not be treated as assessee in default
Income Tax
Income Tax
Tax authorities should evaluate a transaction from the point of view of prudent businessman
Service Tax
Service Tax
Income Disclosed before IT authorities cannot be treated as towards taxable service in the absence of any statutory presumption and without making any enquiry
Income Tax
Income Tax
Office notice appended to 158BC order can constitute satisfaction note within the parameter of Section 158BD of the Income Tax Act, 1961 – HC
Excise Duty
Excise Duty
HC dimisses revenue appeal as there was nothing to show that the amount of cash seized represented clandestine sale of excisable goods
Service Tax
Service Tax
Service Tax – When tax liability is paid with interest and 25% penalty, no infirmity in setting aside penalty in excess of 25% under section 80 of Finance Act, 1994
Income Tax
Income Tax
Whether ITAT justified in law in allowing deduction u/s 80IB on labour job receipts ignoring the fact that such income is not ‘derived from’ the eligible business?
Income Tax
Income Tax
Assessing Officer can determine the true legal relation resulting from a transaction on substance of the transaction
Service Tax
Service Tax
Service Tax penalty under Section 76 may not be justified if penalty had already been imposed under Section 78
Income Tax
Income Tax
Penalty U/s. 271E not valid in absence of finding in order of AO with regard to applicability of section 269T
Service Tax
Service Tax
