Gujarat High Court

Consultancy charges Incurred for making investment are allowable

Pr. CIT Vs. Sintex Industries Ltd. (Gujarat High Court)

Where dis allowance was made by revenue under section 14A in respect of interest and administrative expenses, it was made clear that where assessee had its own surplus fund, then no question of any estimation of expenditure under rule 8D would arise. Thus, revenue was not justified in disallowing interest and administrative expenses, when...

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Reopening of assessment maintainable on reasons recorded for reopening

Vijay Harishchandra Patel Vs ITO (Gujarat High Court)

This petition under Article 226 of the Constitution of India is directed against the notice dated 31-3-2017 issued by the respondent-Income Tax Officer under section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act), seeking to reopen the assessment of the petitioner for assessment year 2010-11....

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Outward transport for transportation of finished goods up to Purchases Premises is Input Services

Commissioner, Central GST And Central Excise Vs. Gujarat Guardian Limited (Gujarat High Court)

Outward transport service used by the manufactures for transportation of finished goods from the place of removal up to the premises of the purchaser is covered within the definition of input service provided in rule 2(l) of the Cenvat Credit Rules, 2004....

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No violation of election code of conduct due to GST Council Recommendations: HC

Sandipkumar Kirankumar Sharma Vs State Election Commission (Gujrat High Court)

In terms of Article 279A of the Constitution of India, it cannot be said that the recommendations made by the Goods and Services Tax Council are in violation of the Code of Conduct....

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Denial of Transitional VAT credit under GST Regime: HC issues notice to Govt

Willowood Chemicals Pvt Ltd. Vs Union of India (Gujrat High Court)

Petitioner has challenged second proviso to sub-section (1) of section 140 of the Gujarat goods and service tax act, 2017 under which certain restrictions have been imposed on a dealer for taking tax credit under then the VAT act. counsel for the petitioner submitted that the provision deprives a dealer to his vested right and thus, the ...

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Gujarat-Based Firm Moves HC against Denial of Transitional Credit (Read Petition)

M/s Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court)

M/s Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) Constitutional validity and vires of Second proviso to Section 140(1) of the Gujarat Goods and Services Tax Act, 2017; Constitutional validity and vires of Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 and Form GST Tran-1 issued in relation thereto [&hel...

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Bogus purchase: Addition should be of income component only

N.K. Industries Ltd. Vs. Dy. CIT (Gujarat High Court)

During search proceedings certain blank cheques and blank bills were found from assessee’s premises of the parties from whom purchases were made, and AO made addition of entire purchase from these parties, Tribunal was justified in holding that addition of 25% amount as income would suffice....

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Dept. cannot recover tax arrears of deceased Assessee from Personal Properties of Spouse

Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court)

Two-judge bench of the Gujarat High Court comprising Justice Akil Kureshi and Justice A.Y. Kogje in the case of Meena Krishna Agarwal Versus Assistant Commissioner decided that Tax Arrears of a deceased assessee cannot be recovered out of the personal properties of wife. ...

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Section 80IB(11A): Initial assessment year for an undertaking means year in which it begins its business

Anand Food And Dairy Products Vs. ITO (Gujarat High Court)

An undertaking like the assessee, which derives profits from the business of processing, preservation and packaging of fruits or vegetables would be entitled to deduction under section 80IB(11A) of the Act from the initial assessment year, viz. the assessment year relevant to the previous year in which it begins such business....

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Writ filed in Gujarat HC on Double Levy of IGST on Ocean Freight: HC issues notice to Govt.

Mohit Minerals Pvt Ltd. Vs Union of India (Gujarat High Court)

The petitioner's challenge has principally three elements viz., [a] having paid the tax under IGST Act on the entire value of imports; inclusive of the ocean freight, the petitioner cannot be asked to pay tax on the ocean freight all over again under a different notification; ...

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