Courts: Uttarakhand High Court
Find latest Uttarakhand High Court judgments, orders and case laws on Income Tax, GST, Company Law and other taxation, business and legal matters.
S. 43B Employees contributions to EPF/ESIC beyond due dates specified in relevant statutes, but before due date of filing ROI allowable
Interest on fixed deposit with banks cannot be claimed as exempt by a club on principal of mutuality
Business profits of non-resident US Company not having any PE in India would not be taxable U/s. 44BB as per article 7 of DTAA
Income of non-resident co., from admin & support services to oil and gas field projects of Indian company outside India is not taxable in India
S. 263 CIT can revise AO’s order of taxing receipt as ordinary income instead of taxing it u/s. 44BB
Tax Paid by employer on salary is not taxable in the hand of Employee
Potato chips classifiable as processed vegetable and taxable at the rate of 4%
If assessment order does not specify charging of interest, then it could not be charged or levied U/s. 156
Taxpayer did not constitute a Construction PE under the DTAA as the contract carried on by the Taxpayer did not exceed the threshold period provided under the DTAA
If work undertaken by petitioner is ‘works contract’ which is defined under Section 2(55) of the VAT Act, 2005, it cannot be said that the respondents have imposed any tax without authority of law
Reassessment not permissible if reasons recorded are merely change of opinion
Jurisdictional CIT should not be part of DRP to avoid Bias- Uttarakhand High Court
Activity of converting boulders into grit/stone chips/powder amounts to production and the assessee is entitled to a deduction under s 80-IB
Employee not liable to pay interest U/s. 234B for employers failure to deduct TDS on Salary
Uttarakhand High Court judgments and orders deal with taxation, commercial, regulatory and other legal disputes. This TaxGuru page compiles Uttarakhand High Court case laws involving Income Tax, GST, tax demands, input tax credit, refunds, reassessment, penalties, Company Law and other matters relevant to taxpayers and businesses. Chartered Accountants, advocates, companies and tax professionals can use this dedicated category to research judicial precedents and follow important developments before the Court. TaxGuru publishes recent and significant earlier Uttarakhand High Court decisions with summaries and analysis explaining key issues and legal principles. The collection provides a convenient resource for researching tax, business and regulatory jurisprudence of the Uttarakhand High Court.
