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.
While processing application u/s. 12AA of the Act Commissioner should not act as an Assessing Authority
Remuneration not allowed if not specified in Partnership Deed
Section 54 exemption for amount deposited in Capital Gain Account Scheme by section 139(4) Due date
S.143(2) Issue of notice is equivalent to its service
If a deduction under s 80-IA has been taken, a deduction under s 80HHC is not admissible
Limitation period does not apply to withholding tax proceedings – Punjab & Haryana HC
Depreciation to be allowed on assets even if cost fully allowed as application of income under section 11
If Excess excise duty paid not refunded, buyer can claim the refund
Transfer Pricing – whether the Tribunal was justified in entertaining the additional ground for exclusion of comparable
Service Tax – CENVAT Credit can be utilized for paying Service Tax on GTA service
Service tax – Exercise of revisional jurisdiction u/s. 84(4) when appeal preferred was not permissible
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
Assessee would not get benefit of exemption if duty had not been paid on inputs
Even if income is assessed by estimation on GP rate disallowance u/s. 40A(3) can be made
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.
