![Instructions and Circulars can be issued Only for Supplementing Statutory Provisions: Punjab & Haryana HC sets aside Income Tax Order Contrary to Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-tax-Income-Tax-Order-Income-Tax-Act-Statutory-Provisions-Punjab-and-Haryana-HC-taxscan.jpg "Instructions and Circulars can be issued Only for Supplementing Statutory Provisions: Punjab & Haryana HC sets aside Income Tax Order Contrary to Income Tax Act [Read Order]")
Instructions and Circulars can be issued Only for Supplementing Statutory Provisions: Punjab & Haryana HC sets aside Income Tax Order Contrary to Income Tax Act [Read Order]
In a recent case, the Punjab and Haryana High Court held that instructions and circulars can be issued only for supplementing statutory provisions...
![Assessee not expected to keep E-Portal of Income Tax Dept open all time to have Knowledge of what is being Done: Punjab and Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Punjab-and-Haryana-High-Court-Income-Tax-Income-Tax-Department-Income-Tax-Portal-taxscan.jpg "Assessee not expected to keep E-Portal of Income Tax Dept open all time to have Knowledge of what is being Done: Punjab and Haryana HC [Read Order]")
![Section 2(22) of Income Tax Act cannot be invoked against Non-Beneficiary Shareholders in company receiving Company Loans: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Kolkata-Income-tax-Company-Loans-Shareholders-TAXSCAN.jpg "Section 2(22) of Income Tax Act cannot be invoked against Non-Beneficiary Shareholders in company receiving Company Loans: ITAT [Read Order]")
![S. 148A Notice through E-filing Portal giving 7 Days to file Reply is Unreasonably Short, Prima Facie Violates Natural Justice Principles: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-E-filing-Portal-Natural-Justice-Principles-Punjab-Haryana-HC-taxscan.jpg "S. 148A Notice through E-filing Portal giving 7 Days to file Reply is Unreasonably Short, Prima Facie Violates Natural Justice Principles: Punjab & Haryana HC [Read Order]")
![Punjab & Haryana HC allows Filing of Application for Revocation of Cancellation of Registration where GST Registration was cancelled due to Non-furnishing of GST Returns [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Registration-taxscan.jpeg "Punjab & Haryana HC allows Filing of Application for Revocation of Cancellation of Registration where GST Registration was cancelled due to Non-furnishing of GST Returns [Read Order]")
Punjab & Haryana High Court grants Bail to person accused of submitting Fake Documents on GST Online platform for Falsely utilizing ITC [Read Order]
The Punjab and Haryana High Court granted Bail to persons accused of submitting fake documents on the GST online platform for falsely utilizing Input Tax Credit (ITC). The allegation against the...
![Punjab & Haryana High Court grants Bail to person accused of submitting Fake Documents on GST Online platform for Falsely utilizing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Punjab-Haryana-High-Court-Bail-fake-documents-GST-ITC-Taxscan.jpg "Punjab & Haryana High Court grants Bail to person accused of submitting Fake Documents on GST Online platform for Falsely utilizing ITC [Read Order]")
GST Evasion: Punjab & Haryana High Court grants Bail to person accused of fraudulently availing ITC without any Invoice [Read Order]
The Punjab & Haryana High Court grants Bail to persons accused of fraudulently availing Input Tax Credit (ITC) without any invoice. The petitioner, Krishan Lal Chopra is alleged of the offence...
![GST Evasion: Punjab & Haryana High Court grants Bail to person accused of fraudulently availing ITC without any Invoice [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/GST-Evasion-Punjab-Haryana-High-Court-Bail-fraudulently-availing-ITC-Taxscan.jpg "GST Evasion: Punjab & Haryana High Court grants Bail to person accused of fraudulently availing ITC without any Invoice [Read Order]")
Custodial Interrogation imperative for Removal of Crucial Documents having a direct link with GST Evasion: Punjab & Haryana HC refuses to grant Anticipatory Bail
The Punjab & Haryana High Court refused to grant anticipatory Bail on the grounds that the Custodial interrogation was imperative for removal of crucial documents having a direct link with GST...
No TDS to Payments for Construction, Erection of Plants involving inputs from Technical Personnel: Punjab & Haryana HC [Read Judgment]
In a recent ruling,the division bench of the Punjab & Haryana High Court held that the provisions of section 194J of the Income Tax Act, 1961 is not applicable in case of payments made in respect...
![No TDS to Payments for Construction, Erection of Plants involving inputs from Technical Personnel: Punjab & Haryana HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "No TDS to Payments for Construction, Erection of Plants involving inputs from Technical Personnel: Punjab & Haryana HC [Read Judgment]")
Penalty cannot be Levied where the Assessee has relied on Legal Opinion of a Professional and there is No Tax Impact: Punjab & Haryana HC [Read Judgment]
In a recent ruling the division bench of the Punjab & Haryana High Court refused to interfere the order of the Appellate Tribunal deleting the penalty imposed on the assessee under section...
![Penalty cannot be Levied where the Assessee has relied on Legal Opinion of a Professional and there is No Tax Impact: Punjab & Haryana HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Punjab-and-Haryana-High-Court-Tax-Scan.jpg "Penalty cannot be Levied where the Assessee has relied on Legal Opinion of a Professional and there is No Tax Impact: Punjab & Haryana HC [Read Judgment]")
‘Guarantee Commission’ to acquire the Asset is Revenue Expenditure, not Taxable: Punjab & Haryana HC [Read Judgment]
In a recent decision, the division bench of the Punjab & Haryana High Court has held that the guarantee commission paid by the assessee for acquiring an asset on installment terms is revenue...