Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
6 Month limitation period commences from the date of receipt of order sought to be rectified by assessee
Income Tax

Income Tax
HC Judgment on Addition for Sham Transaction in the hand of Partners
Income Tax

Income Tax
It’s wholly illogical to limit PAN corrections in TDS statement to only two alphabets or numbers
Income Tax

Income Tax
Interest on NPAs: RBI Directions U/s. 45Q of RBI Act prevail over sec. 145 of IT Act, 1961
Income Tax

Income Tax
Royal Buggy used by royal family for ceremonial occasions is exempt from Wealth Tax
Income Tax

Income Tax
Principle of Mutuality applies to Club run by a Company
Income Tax

Income Tax
Whether reassessment proceedings can be initiated on basis of CIT(A)’s directions
Income Tax

Income Tax
Mere Rejection of a Claim would not attract Penalty
Income Tax

Income Tax
Donation to uplift living condition of manual scavengers form part of Corpus despite no specific instruction
Income Tax

Income Tax
Nil Book Profit – Section 234B & 234C Interest not applies
Income Tax

Income Tax
Reassessment notice not becomes invalid for delay by Postal Authority
Income Tax

Income Tax
Appeal against composite order appeal can be filed even if tax effect is less than limit in any of years
Income Tax

Income Tax
Expenditure on website is revenue in nature and is allowable
Income Tax

Income Tax
