Courts: Gujarat High Court
1,811 articlesGoods and Services Tax

Goods and Services Tax
GST not levaible on activities carried out by DISCOMS against recovery of charges from consumers
Income Tax

Income Tax
Depreciation allowable if Factory not run due to stay order by court
Goods and Services Tax

Goods and Services Tax
Provisional attachment not sustainable if dealer is not a fly by night operator
Income Tax

Income Tax
Section 201(3) amended WEF 01-10-2014 cannot be applied retrospectively
Company Law

Company Law
HC quashes MCA order publishing list of disqualified directors & deactivating DIN
Goods and Services Tax

Goods and Services Tax
HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives
Goods and Services Tax

Goods and Services Tax
HC admits appeal on last date to avail ITC for July, 2017 to March, 2018
Income Tax

Income Tax
Section 35(2AB) Scientific Research expenditure deduction cannot be disallowed for Approval from prescribed authority in subsequent year
Income Tax

Income Tax
Reassessment for non-examination of one aspect of deduction during Original Assessment is invalid
Income Tax

Income Tax
Credit for TDS deducted but not paid & Certificate issued to deductee
Income Tax

Income Tax
Amount sought to be evaded means tax sought to be evaded: HC
Income Tax

Income Tax
Reopening invalid if on incorrect premise that assessee has not filed return
Income Tax

Income Tax
Unsecured loan/ Gifts to be added in Income if paying capacity of giver is not proved: HC
Income Tax

Income Tax
