Courts: Gujarat High Court
Find latest Gujarat High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
Tribunal cannot decide an appeal on merits when first appellate authority had dismissed the appeal for want of pre-deposit – Gujarat High Court
Section 14A have no application if Assessee not made any claim for exemption
Instruction No. 3 of 2011 dated 9.2.2011 issued by CBDT has prospective effect
VCES application rejection for Delay or Short Payment of taxes valid – HC
Sadguru Construction Co. Vs. Union of India (Gujrat High Court)
PPF Deposit Account immune from attachment for recovery of tax dues
Fresh decision by AO must be in accordance with law & on merit and not only on the basis of a specific decision
Unclaimed Liabilities Not Taxable As Income Even If Creditors Not Traceable or Non-Genuine
Additions for undisclosed investment could without doubting the genuineness of documents produced not justified
Sec. 40A(3) is to curb / reduce black money transactions not business expediencies
Section 80P(4) applies only to Co-Operative Credit Society not to co-operative bank
Interest expenditure for expansion of business was allowable as revenue expenditure
Penalty u/s 45 (3A) of the Gujarat Sales Tax Act, 1969 is not mandatory.
GVAT : Penalty without issuing show cause notice cannot sustain – HC
Gujarat High Court judgments and orders provide significant guidance on taxation, commercial and regulatory issues. This TaxGuru page compiles Gujarat High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, input tax credit, refunds, reassessment, tax demands, penalties and other legal matters. Taxpayers, businesses, Chartered Accountants, advocates and professionals can use this collection to research important judicial precedents and follow developments affecting taxation and business. TaxGuru brings together recent and significant earlier Gujarat High Court decisions with summaries and analysis of key issues and legal principles. This dedicated page provides convenient access to case law relevant to tax, corporate, commercial and regulatory disputes considered by the Gujarat High Court.
