Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Unsecured loan/ Gifts to be added to Income if creditworthiness of giver not proved
Goods and Services Tax
Goods and Services Tax
HC dismisses PIL Challenging constitutional validity of GST Late Fee as not filed by effected parties
Income Tax
Income Tax
Trade advances cannot be treated as Deemed dividend U/s. 2(22)(e)
Income Tax
Income Tax
ITAT justified in not allowing set-off of share trading business loss against cash credit addition
Goods and Services Tax
Goods and Services Tax
One year restriction to claim transitional credit is unconstitutional: Gujarat HC
Income Tax
Income Tax
AO cannot ignore reply submitted by Assessee related to cash deposit for Reassessment
Excise Duty
Excise Duty
Cenvat Credit not receivable on Bogus Purchase Transaction
Income Tax
Income Tax
No reopening merely on the basis of Assessment of other co-sharer
Goods and Services Tax
Goods and Services Tax
HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return
Goods and Services Tax
Goods and Services Tax
Transitional Credit is substantive right & cannot be taken away by procedural requirements: Gujarat HC issues notice to Centre and GST Council
Income Tax
Income Tax
Statement U/s. 133A is merely information simplicitor and not evidence per se
Income Tax
Income Tax
Expense on improving the quality of existing products are revenue expenditure
Income Tax
Income Tax
Sec. 195 No TDS deductible if sum is not chargeable to tax
Income Tax
Income Tax
