Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Expenditure incurred on garden to control pollution is deductible
Income Tax
Income Tax
Evan after addition if there is a loss penalty could be imposed
Income Tax
Income Tax
Addition confirmed, in trading results should be allowed to set off against unaccounted income introduced in garb of cash deposits
Income Tax
Income Tax
Exemption U/s. 54EC on sale of depreciable assets held for more than 36 months
Income Tax
Income Tax
No Addition if income from joint venture is not in proportion to share of investment
Company Law
Company Law
If debt is subject to a bona fide dispute, the Court will not order for winding up
Income Tax
Income Tax
TDS u/s. 194C not applicable in absence of relation between assessee and transporters as contractor and sub-contractor
Company Law
Company Law
Ordinary director cannot be treated as officer-in-default if company had a MD, whole time director & manager
Income Tax
Income Tax
HC condones delay in appeal filing due to negligence of assessee’s lawyer
Income Tax
Income Tax
Certificate U/s. 197(1) for lower deduction cannot have retrospective effect
Income Tax
Income Tax
Before start of an activity CIT cannot question genuineness of the same to deny registration u/s. 12AA
Excise Duty
Excise Duty
Assessee could not seek indirect refund of CENVAT Credit and pass on excess input credit to buyers
Company Law
Company Law
Order passed cannot be recalled of reviewed on plea that advocate engaged by liquidator was lacking an authority to represent
Income Tax
Income Tax
