Himachal Pradesh High Court Judgments — 2023

The High Court held that the assessee had a reasonable and bonafide cause for the delay in filing the return, as accepted by the appellant on facts. Therefore, the assessee should not be burdened with taxes it is otherwise not liable to pay.

The High Court found that the ITAT had wrongly noted the date of filing of the miscellaneous application. Considering the Supreme Court's order on condonation of delay due to the pandemic, the application was within the prescribed time. Therefore, the ITAT's order rejecting the application was set aside.

The Tribunal held that the reassessment proceedings were initiated on a mere change of opinion, which is not permissible. It also found that the assessee had utilized funds exceeding the 85% threshold for charitable purposes, satisfying the conditions for exemption under Section 11.

The Tribunal held that the reassessment proceedings were initiated on a mere change of opinion, which is not permissible. It also found that the assessee had utilized funds exceeding the 85% threshold for charitable purposes, satisfying the conditions for exemption under Section 11.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that the Excise and Taxation Department would not be liable to pay the tax if the toll lessees had already paid income tax on their earnings. However, the department would be liable to pay interest on the short-deducted TCS.

The Tribunal held that additions to the extent of peak credit in bank accounts were justified, and that construction expenses and investment expenses are distinct. The High Court found no substantial question of law and dismissed the appeals.