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.
Applicability of section 44BB of the IT Act on mobilization/ demolization charges received by a non-resident foreign company
Expenditure incurred by a foreign company in India during period of lull in its business in India not allowable
Expenses reimbursed cannot be excluded from the amount defined in section 44BB(2)
The word ‘tax’ does include ‘surcharge’ for the purposes of Clause (2) of Article 14 of the Double Taxation Avoidance Agreement with USA
Whether sale proceeds of plants raised in nursery on land belonging to assessee constitutes income from agriculture – Held, yes
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.
