Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
S. 35(2AB) Allowability of Expenditure on clinical drug trial incurred outside
Income Tax
Income Tax
Initiation of Reassessment based on change of opinion not valid
Income Tax
Income Tax
S. 245D Settlement Commission can decide application on the basis of a summary inquiry
Income Tax
Income Tax
Retrospective amendment in clarificatory nature to existing tax incentive provision is not unconstitutional
Income Tax
Income Tax
When assessee makes confession in a statement during search & later retracts without furnishing any reasons, additions can still be made
Income Tax
Income Tax
S. 153C HC explains Meaning of the term ‘belong to’ in respect of Documents seized during search
Income Tax
Income Tax
If Assessee paid tax u/s. 140A, interest u/s. 234A to be demanded only on short tax payment
Income Tax
Income Tax
Compliance of sec. 2(19AA) of Income Tax Act not mandatory for all schemes of amalgamation or arrangement
Income Tax
Income Tax
Provision for gratuity liability cannot be added back in computation of book profit u/s. 115JB
Income Tax
Income Tax
AO cannot assess other escaped income if original reason for reassessment dropped
Income Tax
Income Tax
Re-assessment on the basis of CBDT circular not justified
Service Tax
Service Tax
If penalty is imposed u/s. 78, Tribunal cannot seek pre-deposit of penalty u/s. 76, as both cannot be levied simultaneously
Service Tax
Service Tax
Clearing & forwarding operations are necessary for classification under C&F agent services
Excise Duty
Excise Duty
