Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
Provision of section 41(1) not applicable where assessee is still showing some amount as liability in its books and not written off the same
Income Tax
Income Tax
Merely because liability is outstanding for the last six years, it cannot be presumed that the same has ceased to exist
Income Tax
Income Tax
Section 14A disallowance cannot be made if no expenditure found to be incurred to earn exempt income
Income Tax
Income Tax
Even under Rule 8D of S.14A, disallowance can be made only if there is actual nexus between tax-free income and expenditure
Income Tax
Income Tax
No Penalty U/s. 271D for receipt of Share application money in cash
Income Tax
Income Tax
Wealth-tax not Chargeable on Urban Land excluded from the ambit and expression of Urban Land
Income Tax
Income Tax
CIT Vs. Winsome Textile Industries Limited (Punjab & Haryana High Court)
Income Tax
Income Tax
Can penalty u/s. 271(1)(c) be imposed in a case where assessee has raised a debatable issue?
Income Tax
Income Tax
TDS u/s 194A of the Act is to be paid by the recipient in respect of the interest income on the delayed payment
Income Tax
Income Tax
Section 271(1)(c) can be invoked only if there is a "concealment of particulars of income"
Income Tax
Income Tax
Expression Marketing under section 80P(2)(a)(iii) includes processing
Excise Duty
Excise Duty
CESTAT is correct in allowing benefit of penalty upto 25% of duty amount
Company Law
Company Law
Sum due u/s 434 of the Companies Act, must mean what has fructified and can not merely be a contingent liability or deferred payment
Income Tax
Income Tax
