The grounds on which Entry Tax in Punjab is stayed by P&H High Court-Analysis of the Judgment in Bhushan Steel case

0 comments Tuesday, May 3, 2011
Punjab & Haryana High Court in Bhushan Power & Steel Limited v State of Punjab & others has granted interim stay to the petitioners on the levy of entry tax u/s 3-A of Punjab Tax on  Entry of Goods into Local areas Act 2000(hereinafter called as the Act), by considering it to be as ultravires of the State Government’s power to levy tax under the Constitution of India. Here the grounds on which stay has been granted are being discussed and an attempt has been made to make readers understand the order of the High Court in the said case.

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A short note on section 80CCC of Income Tax Act 1961


Section 80CCC of Income Tax Act 1961 deals with the deductions and income in respect of contributions to certain Pension funds by an individual assessee. Herebelow the relevant provisions of section 80CCC are discussed.

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