Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
S. 40(a)(ia) TDS – Special Bench verdict in Merilyn Shipping does not lay down correct law
Income Tax
Income Tax
No Penalty on addition based on decision not available at the time of filing ROI
Income Tax
Income Tax
Assessment of person not searched can be carried out u/s 158BD only by issue of proper notice
Income Tax
Income Tax
CBEC circular on recovery of dues during pendency of stay application is within power of Board
Income Tax
Income Tax
Incentive for promotion of capital investment is capital receipt
Income Tax
Income Tax
Ownership of land not must to be eligible for deduction u/s. 80-IB(10)
Income Tax
Income Tax
Satisfaction that undisclosed income belongs to some person other than person searched needs to be recorded by AO
Income Tax
Income Tax
Tribunal cannot dismiss appeal only for want of prosecution without same being decided on merit
Income Tax
Income Tax
Gift not bogus if Assessee proves identity / creditworthiness of donor & genuineness of transaction
Income Tax
Income Tax
S. 32 Depreciation allowable on software developed & installed by assessee
Income Tax
Income Tax
Share issue expenses can be claimed against Interest earned on share application money
Income Tax
Income Tax
Sec. 73 applies only if assessee incurres loss from Sale / Purchas eof Shares or intends to C/F non-absorbed loss
Income Tax
Income Tax
Addition not sustainable in absence of any difference in details and reconciliation statement furnished by assessee
Income Tax
Income Tax
