Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
No Question of Law on Exercise of Revisionary power by CIT after recording cogent reasons if ITAT upheld the same
Income Tax
Income Tax
Compensation paid for termination of lease arrangement which was for expansion of business is allowable
Income Tax
Income Tax
Interest and penalty due of private limited company cannot be recovered from its Directors
Income Tax
Income Tax
Deduction U/s. 80IB(10) allowable to Assessee on development of a housing project even if the land is not owned by him
Income Tax
Income Tax
Delay caused due to administrative mechanism of Government not condonable
Corporate Law
Corporate Law
97th amendment on co-ops unconstitutional -Gujarat HC
Income Tax
Income Tax
Salary income which is subject to TDS, cannot be categorised as undisclosed income
Excise Duty
Excise Duty
Interest on delayed refund starts on expiry of 3 months from date of receipt of application for refund
Company Law
Company Law
Objection of RD on a scheme not to survive if scheme gets unqualified consent of other parties
Income Tax
Income Tax
If effective management of company situated in Netherlands it can claim benefit under India – Netherlands treaty
Income Tax
Income Tax
Reopening solely on basis of objection of audit party without application of mind by AO is not valid
Income Tax
Income Tax
No reopening if there was no failure on part of the petitioner to disclose true and full material facts during original assessment
Income Tax
Income Tax
Time limits specified in Section 115VP(2) is not mandatory
Income Tax
Income Tax
