Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Deduction u/s 80-IB(10) can’t be denied merely because Assessee uses “Project completion method”
Income Tax
Income Tax
Deduction can be claimed in respect of a crystallized liability
Income Tax
Income Tax
Expenditure cannot be considered excessive merely by comparing it with preceding year’s expenditure
Income Tax
Income Tax
ITAT can permit a “Legal Contention” at the appellate stage even if it is raised for the first time
Income Tax
Income Tax
Expenditure incurred on maintenance, back-up and support services to existing hardware and software is revenue in nature
Income Tax
Income Tax
Section 40(a)(ia) applies to transaction made during the year
Income Tax
Income Tax
G.P. rate to be accepted if it is higher than average G.P. rate of last three years
Income Tax
Income Tax
S. 80IB Ginning and pressing of cotton amounts to manufacturing activity
Income Tax
Income Tax
Commission paid to related parties for services rendered by them is allowable expenditure
Income Tax
Income Tax
Stridhan of a lady seized from her ex-husband’s premises during search must be handed over to her
Income Tax
Income Tax
If liability to pay Excise duty is not incurred, excise duty is not to be included in closing stock
Income Tax
Income Tax
Interest u/s 234B cannot be levied unless AO specifies in Assessment Order
Income Tax
Income Tax
Reconstitution of Partnership Firm not amount to deemed gift
Income Tax
Income Tax
