Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified
Income Tax

Income Tax
Penalty order to be quashed if issue already been decided in Assessee’s favour
Income Tax

Income Tax
Mere rejection of Books of A/c and estimation of Profit cannot be ground for concealment penalty
Income Tax

Income Tax
Centralisation of cases after giving Proper Opportunity to Assessee is valid
Income Tax

Income Tax
Rent disallowed as receiver was neither owner & nor having possession of property rented
Income Tax

Income Tax
Tribunal can rectify its order passed without giving sufficient opportunity of hearing
Income Tax

Income Tax
Reopening under compulsion of audit party withput AO’s Independent Opinion not valid
Corporate Law

Corporate Law
S. 14 of Securitisation Act not become Unconstitutional / Harsh in Absence of appeal procedure against order of CJM/District Judge
Service Tax

Service Tax
Education Cess can be paid out of Cenvat credit of basic excise duty
Income Tax

Income Tax
No Disallowance U/s. 14A if Interest Free Fund exceeds fund Invested in Exempted Income Investments
Service Tax

Service Tax
Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’
Custom Duty

Custom Duty
Pre-deposit requirement for appeal filing may be waived if Assessee has no means to pay the same
Income Tax

Income Tax
MAT credit to be given before calculation of Interest U/s 234B as amendment to S. 234B is retrospective
Income Tax

Income Tax
