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.
Payment by cable operator to get licence of TV channels is covered u/s 194C
Income Tax – damages paid for non-fulfillment of contractual obligations – allowable expenditure – But, any sum paid for infraction of law, not allowab
Interest paid on the capital borrowed for the acquisition of an asset cannot be allowed as a revenue expenditure
Tribunal has discretion of granting stay and dispensing with requirement of pre-deposit
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.
Cessation of liability is not income from export & not eligible for deduction u/s. 80HHC
Penalty cannot be imposed merely for subsequent higher disclosure of income
Penalty not to be imposed unless Assessee acted deliberately in defiance of law
Advance Tax Estimate furnished by assessee u/s. 210(5) cannot be rejected by department
Income of co-operative bank from investment in PSEB bonds is deductible under section 80P
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.
