Gujarat High Court

Sec. 195 No TDS deductible if sum is not chargeable to tax

PCIT Vs. Nova Technocast Pvt Ltd (Gujarat High Court)

Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal, Rajkot Bench dated 28th August 2017, raising the following question for our consideration ...

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Non GST payment with bid fee to procure a tender makes bidder ineligible to bid

Nila Infrastructure Limited vs. Surat Municipal Corporation (Gujarat High court)

Nila Infrastructure Limited vs. Surat Municipal Corporation (Gujarat High court) Non-payment of GST along with the bid fee to procure a tender would amount to non-compliance with the remittance of bid fee – bidder would be liable for disqualification- Gujarat High court FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS: 1.0. [&...

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Section 54F deduction not available on construction work prior to transfer of property

Ushaben Jayantilal Sodhan Vs ITO (Gujarat High Court)

What sub­section (1) of Section 54 of the Act requires is that the assessee, after the date of transfer, purchases or within three years after such date, constructs a residential unit, only then the benefit of deduction would be granted. This provision, therefore, provides that construction of the residential unit should be done after th...

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CIT cannot reject a claim merely because same was not verified by AO

Hitech Analytical Services Vs Pr. CIT (Gujarat High Court)

This group of writ petitions arise in similar background. We may record facts from Special Civil Application No. 12765 of 2017 and 12764 of 2017. Petitioner of Special Civil Application No. 12765 of 2017 is a partner of one M/s. Hitech Analytical Services and she would hereafter to be referred to as ‘a partner of the said firm....

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Section 41(1) not applies if amount was not claimed in earlier year

Pr. CIT Vs Gujarat State Co-Op. Bank Ltd.(Gujarat High Court)

Section 41(1) of the Act in plain terms provides for adding back of an allowance or deduction which has been made by the assessee in any year in respect of loss expenditure or trading liability and subsequently during any previous year such liability ceases. The primary requirement of applicability of this provision therefore is where an ...

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Amount taxed by Settlement Commission in the hands of directors of assessee company cannot be taxed again in assessee’s hands

B. Nanji Enterprise Ltd.Vs Dy. IT (Gujarat High Court)

These Tax Appeals involved two assessees but the facts being closely similar, the Income Tax Appellate Tribunal had dealt with the departments appeals by a common judgment, which is impugned in these Tax Appeals...

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Reassessment merely on the ground of cash deposit and non-filing of return not possible when return was actually been filed

Sunrise Education Trust Vs Income-tax officer (Exemption) (Gujarat High Court)

The assessee’s connection is not correct as the information available with this office that the assessee trust has deposited cash of Rs. 33,97,775/- in the Bank Account. Further, if at all any cash transaction has been done that issue will be examined at the time of re-assessment proceedings. A.O. made satisfaction and recorded reason t...

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Section 41(1) cannot be invoked by revenue without showing that such liability had, in fact, ceased to exist

Pr. CIT Vs. Dharmendra Jagdishbhai Dubal (Gujarat High Court)

(1) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in deleting the addition of Rs. 23,04,369 by considering the same to be service tax? (2) Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in deleting the addition of Rs. 53,...

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On same set of facts and same situation, there cannot be a differential treatment

Sahebsingh Bindrasingh Senagar (HUF) V. CCIT (Gujarat High Court)

In the present case, we have noted that in case of Karta of HUF in his individual capacity under identical circumstances, application for condonation of delay based on identical grounds came to be accepted by the Revenue. In same set of facts and same situation, there cannot be a differential treatment. Merely because one application was ...

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GST: Collecting post-dated cheques under coercion during raid

M/s. Remark Flour Mills Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Petitioner No.1 is a company registered under the Companies Act. Petitioner No.2 is one of its share holders. Petitioner-company is engaged in supply of wheat flour, meslin flour, cereal flour etc. Such activity would invite SGST and CGST at prescribed rates. However, even this is a matter of dispute between the two sides....

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