Courts: Uttarakhand High Court
138 articlesIncome Tax
Income Tax
If assessment order does not specify charging of interest, then it could not be charged or levied U/s. 156
Income Tax
Income Tax
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
Goods and Services Tax
Goods and Services Tax
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
Income Tax
Income Tax
Reassessment not permissible if reasons recorded are merely change of opinion
Income Tax
Income Tax
Jurisdictional CIT should not be part of DRP to avoid Bias- Uttarakhand High Court
Income Tax
Income Tax
Activity of converting boulders into grit/stone chips/powder amounts to production and the assessee is entitled to a deduction under s 80-IB
Income Tax
Income Tax
Employee not liable to pay interest U/s. 234B for employers failure to deduct TDS on Salary
Income Tax
Income Tax
Applicability of section 44BB of the IT Act on mobilization/ demolization charges received by a non-resident foreign company
Income Tax
Income Tax
Expenditure incurred by a foreign company in India during period of lull in its business in India not allowable
Income Tax
Income Tax
Expenses reimbursed cannot be excluded from the amount defined in section 44BB(2)
Income Tax
Income Tax
The word ‘tax’ does include ‘surcharge’ for the purposes of Clause (2) of Article 14 of the Double Taxation Avoidance Agreement with USA
Income Tax
Income Tax
