Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Notice for reopening U/s. 148 cannot be issued in absence of fresh material
Income Tax

Income Tax
Sect. 36(1)(iii)- Interest-free loans & allowability of Interest on borrowings
Income Tax

Income Tax
Reopening not permissible on the ground of expense which was not claimed by Assessee
CA, CS, CMA

CA, CS, CMA
Courts have Limited Role in Professional Misconduct matters of CAs
Income Tax

Income Tax
Bogus Purchase- Addition by GP rate of 8% on bogus purchases justified
Income Tax

Income Tax
Limitation of permitting correction of only four characters of PAN in TDS return is not justified
Income Tax

Income Tax
Merit not required to be considered in compounding application; Compounding can be rejected for repeat of offence
Income Tax

Income Tax
Mere allotment of PAN would not make allottee a Separate Entity
Income Tax

Income Tax
Hindu Succession Act: Hindu Daughter after Converting to Islam Not Loses Right to Inherit Property
Income Tax

Income Tax
Section 50C applies even to Unregistered Transfer of Capital Assets
Income Tax

Income Tax
Special Audit justified if no book before AO and Specialized nature of business activities and multiplicity of transactions
Income Tax

Income Tax
Penalty U/s. 271AAA not applicable on failure to ask question regarding manner of earning of income
CA, CS, CMA

CA, CS, CMA
Practicing CA Cannot Enroll As A Lawyer: Gujarat HC
Income Tax

Income Tax
