Courts: Gujarat High Court
Find latest Gujarat High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
One year restriction to claim transitional credit is unconstitutional: Gujarat HC
AO cannot ignore reply submitted by Assessee related to cash deposit for Reassessment
Cenvat Credit not receivable on Bogus Purchase Transaction
No reopening merely on the basis of Assessment of other co-sharer
HC declines to extend time limit to file GST TRAN-1 for Technical Glitches in absence of evidence of genuine attempts to file return
Transitional Credit is substantive right & cannot be taken away by procedural requirements: Gujarat HC issues notice to Centre and GST Council
Statement U/s. 133A is merely information simplicitor and not evidence per se
Expense on improving the quality of existing products are revenue expenditure
Sec. 195 No TDS deductible if sum is not chargeable to tax
Even Sec.143(1) assessment cannot be reopened without proper reason to believe
Non GST payment with bid fee to procure a tender makes bidder ineligible to bid
Section 54F deduction not available on construction work prior to transfer of property
CIT cannot reject a claim merely because same was not verified by AO
Section 41(1) not applies if amount was not claimed in earlier year
Gujarat High Court judgments and orders provide significant guidance on taxation, commercial and regulatory issues. This TaxGuru page compiles Gujarat High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, input tax credit, refunds, reassessment, tax demands, penalties and other legal matters. Taxpayers, businesses, Chartered Accountants, advocates and professionals can use this collection to research important judicial precedents and follow developments affecting taxation and business. TaxGuru brings together recent and significant earlier Gujarat High Court decisions with summaries and analysis of key issues and legal principles. This dedicated page provides convenient access to case law relevant to tax, corporate, commercial and regulatory disputes considered by the Gujarat High Court.
