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Punjab And Haryana High Court

Section 10B, Section 144

Punjab & Haryana H.C : transfer of license to use software as a ‘sale’, instead of ‘royalty’ by relying on decision of Hon’ble Supreme Court in the case of Tata Consultancy Services v. State of Andhra Pradesh [2004] 141 Taxman 132(SC) given under Andhra Pradesh General Sales Tax Act, 1957

Avijit Das / July 19, 2017

High Court Of Punjab And Haryana Pr. CIT-2, Chandigarh Vs. Vertex Infosoft Solutions (P.) Ltd. Section 10B, 144 Assessment year […]

Section 220, Sec. 12AA, Section 250

Punjab & Haryana H.C : Where on merit assessee, a state Government charitable institute, was likely to win the case and further it had refund due and pre-deposit in other cases quantifying more than amount required to be pre-deposited in instant appeal, stay on pre-deposit to be granted

Avijit Das / May 3, 2017

High Court Of Punjab And Haryana Punjab Institute of Medical Sciences vs. DCIT (Exemptions) Section : 220, 12AA and 250

Sec. 260A, Section 260

Punjab & Haryana H.C : There was no fault or neglect in filing the correct income was not on assessee

Avijit Das / April 20, 2017

High Court Of Punjab & Haryana Pr.CIT vs. Nectar Lifescience Ltd. Section 260A Asst. Year 2001-02 Ajay Kumar Mittal &

Section 14A, Sec. 10(34)

Punjab & Haryana H.C : The disallowance made under Section 14A of the Act on estimation basis for earning the dividend income which was exempt under section 10(34) [wrongly mentioned as (33)] of the Act inspite of the fact that no expenses were incurred by the appellant for earning the said dividend income

Avijit Das / April 17, 2017

High Court Of Punjab And Haryana Nahar Spinning Mills Ltd. vs. CIT, Ludhiana Section 14A, 10(34) Assessment year 2006-07 Ajay

Punjab & Haryana H.C : Whether benefit of section 158BB(1)(d) is available only for such income which may have already been disclosed prior to search either in form of return or in form of entries in books of account or documents maintained in normal course

Avijit Das / March 27, 2017

High Court Of Punjab & Haryana Rajesh Syal vs. CIT-I Block Period : 1-4-1985 To 7-9-1995 Section : 158BB Adarsh

Punjab & Haryana H.C : the CIT has not made adverse remarks on the objects and activities of the applicant and thereby directing to grant registration to the applicant whereas the CIT was prevented from making such observations as the applicant had not got its accounts audited and had also not filed returns of income which would have enabled the CIT to go into the stated objects and activities and draw conclusion about the genuineness of the same

Avijit Das / March 27, 2017

High Court Of Punjab And Haryana CIT (Exemptions) Chandigarh vs. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) Section : 12AA

Punjab & Haryana H.C : the interest on enhanced compensation was not taxable in the hands of the assessee, Shri Laxman Swaroop Goel as the interest on enhanced compensation had not attained finality as the matter was under dispute before the Hon’ble High Court which finally decided the issue on 17th Nov., 2007

Avijit Das / March 24, 2017

High Court Of Punjab & Haryana CIT vs. Laxman Swaroop Goel Assessment Year : 2005-06 Section : 5 Adarsh Kumar

Punjab & Haryana H.C : it ignores all the evidences and facts brought on record demonstrating the Hawala nature of the impugned transactions, while holding that these evidences were not sufficient to doubt the bona fides of the said transactions

Avijit Das / March 19, 2017

High Court Of Punjab & Haryana CIT-II, Amritsar vs. Tejinder Singh HUF Assessment Year : 1998-99 Section : 68 Adarsh

Punjab & Haryana H.C : the assessee be treated as registered trust though the trust was not registered under section 12A

Avijit Das / February 23, 2017

High Court Of Punjab & Haryana CIT (Exemptions) vs. Shanti Devi Educational Trust Section 10(23C)(iiiad) Asst. Year 2007-08 Ajay Kumar

Punjab & Haryana H.C : Whether the Assessing Officer had recorded satisfaction that the appellant-assessee’s claim was incorrect?

Avijit Das / February 3, 2017

High Court Of Punjab And Haryana Punjab Tractors Ltd. vs. CIT, Patiala Section 14A Assessment year 2008-09 S.J. Vazifdar, Cj.

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