Gujarat High Court

Donation to uplift living condition of manual scavengers form part of Corpus despite no specific instruction

Pr. Commissioner of Income Tax Vs Gujarat Rural Industries Marketing Corporation (Gujarat High Court)

The issue is one, namely, whether the assessee was entitled to claim benefit of section 11(1)(d) of the Income Tax Act,1961 with respect to Government grant of Rs. 8.97 crores received during the assessment year in question. ...

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Reassessment notice not becomes invalid for delay by Postal Authority

Rajesh Sunderdas Vaswani Vs. C.P. Meena, Dy. CIT & Ors. (Gujarat High Court)

They have been heard together and are being disposed of by this common judgment. Facts may be noted from Special Civil Application No. 2548 of 2016....

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Appeal against composite order appeal can be filed even if tax effect is less than limit in any of years

Principal Commissioner of Income Tax Vs Devendranath G. Chaturvedi (Gujarat High Court)

However, there is an explanation to the aforesaid and in case of a composite order of any High Court or any Appellate Authority, which involves more than one assessment year and common issues in more than one assessment year, Appeal shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed m...

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Expenditure on website is revenue in nature and is allowable

Pr. Commissioner of Income Tax Vs Zydus Wellness Limited (Gujarat High Court)

Delhi High Court in the case of CIT vs. Indian Visit Com Pvt Ltd (176 Taxman 164) held that in case of expenditure on website, there is no change in the fixed assets of the assessee and no asset has been created but it is a tool for facilitating the business of the assessee and therefore, held expenditure of website to be of revenue natur...

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Stay Application: No necessity to pre-deposit 15% of disputed demand

Jagdish Gandabhai Shah Vs principal Commissioner of Income Tax (Gujarat High Court)

High Court held that Considering the Office Memorandum F. No. 404/72/93- ITCC dated 29thFebruary 2016 as a whole, there is no such requirement of pre-deposit of 15% of the disputed demand either at the time of submitting stay application or before the stay application of the assessee is considered on merits. ...

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FBT leviable on expense on Sales Promotion, Free Samples, Gift etc

Gujarat Chamber of Commerce & Industry Vs Union of India thro' secretary (Gujarat High Court)

When the language of Section 115WA and 115WB is clear and unambiguous and even the intention of the legislature while enacting sections 115WA and 115WB(2) is very clear i.e. with respect to the deemed fringe benefits, neither there is any scope for either literal and/ or purposive interpretation nor there is any occasion to consider the i...

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Husband Not Liable For Cheque Issued By Wife U/s 138 of NI Act, 1881

Harshad Manubhai Malavaiya Vs. State Of Gujarat (Gujarat High Court at Ahmedabad)

As the applicant is not a signatory to the cheque, no liability can be fastened upon him for the dishonour of the cheque under Section 138 of the Negotiable Instruments Act....

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Property Tax on IBS/Boosters of Telecom Companies is Constitutionally valid : Gujarat HC

Vodafone Mobile Servies Limited Vs State of Gujarat (Gujarat High Court)

By way of this petition under Article 226 of the Constitution of India, the petitioner as such challenges the levy of General Property Tax on IBS / Booster installed by the petitioner. The petitioner has also by way of amendment prayed for an appropriate writ, direction and order to declare Section 141B of the Gujarat Provincial Municipal...

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Corporate veil can be lifted if Company is used as a means to evade tax

Ajay Surendra Patel Vs DCIT (Gujarat High Court)

Hc held that opinion that such a huge tax evasion cannot be so lightly permitted on account of any hyper-technicality. The concept of lift or piercing of corporate veil, as sometimes referred to as cracking the corporate shell, is applied by the Courts sparingly...

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NEBULA Watch is Jewellery for levy of VAT in Gujarat

State of Gujarat Vs M/s. Titan Industries Limited (Gujarat High Court)

NEBULA Watch, which is predominantly a jewellery, is made of gold, precious metals and /or precious stones /diamonds and is made of 18 Karat gold. Under the circumstances, the same can be said to be an Article or Jewellery falling within Entry No.13(ii) of Schedule II of the Act....

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