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.
Certificate issued U/s./ 195(2) was not withdrawn so assessee was not required to deduct TDS and could not be treated as assessee in default
Tax authorities should evaluate a transaction from the point of view of prudent businessman
Income Disclosed before IT authorities cannot be treated as towards taxable service in the absence of any statutory presumption and without making any enquiry
Office notice appended to 158BC order can constitute satisfaction note within the parameter of Section 158BD of the Income Tax Act, 1961 – HC
HC dimisses revenue appeal as there was nothing to show that the amount of cash seized represented clandestine sale of excisable goods
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
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?
Assessing Officer can determine the true legal relation resulting from a transaction on substance of the transaction
Service Tax penalty under Section 76 may not be justified if penalty had already been imposed under Section 78
Penalty U/s. 271E not valid in absence of finding in order of AO with regard to applicability of section 269T
service tax – If payment is made before adjudication, the quantum of penalty has to be restricted to 25%
Commissioner of Central Excise Commissionerate Versus M/s Cool Tech. Corporation ( High Court Of Punjab and Haryana)
Penalty under Sections 76 and 78 are mutually exclusive and could not be imposed simultaneously
Constitutional validity of levy of service tax on commercial renting and amendment with retrospective effect, i.e., 1.6.2007
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.
