Courts: Punjab and Haryana HC
744 articlesIncome Tax
Income Tax
No Penalty for cash loan to Sister Concerns due to business exigency
Income Tax
Income Tax
Loss from fire- Can Assessee claim the expense in the Year in which his claim for loss been rejected?
Excise Duty
Excise Duty
Commissioner of Central Excise Vs. Afcons Pauling Joint Venture (Punjab and Haryana High Court)
Income Tax
Income Tax
Identification of donor and receipt of gift by cheque not sufficient to prove genuineness of gift
Income Tax
Income Tax
Applicability of transfer pricing provisions for reopening of assessment under section 147 of IT Act
Income Tax
Income Tax
Assessing officer not having reason to believe that the seized cash represented the undisclosed income and rejection of application for release of the same
Income Tax
Income Tax
Payment by cable operator to get licence of TV channels is covered u/s 194C
Income Tax
Income Tax
Income Tax – damages paid for non-fulfillment of contractual obligations – allowable expenditure – But, any sum paid for infraction of law, not allowab
Income Tax
Income Tax
Interest paid on the capital borrowed for the acquisition of an asset cannot be allowed as a revenue expenditure
Excise Duty
Excise Duty
Tribunal has discretion of granting stay and dispensing with requirement of pre-deposit
Income Tax
Income Tax
Jurisdiction of the Bench is to be determined not by the business or residence of the assessee but by the location of the office of the Assessing Officer.
Income Tax
Income Tax
Cessation of liability is not income from export & not eligible for deduction u/s. 80HHC
Income Tax
Income Tax
Penalty cannot be imposed merely for subsequent higher disclosure of income
Income Tax
Income Tax
