Courts: Gujarat High Court
1,811 articlesCompany Law
Company Law
Secured creditors rank at par irrespective of their holding charge U/s. 529/529A of Companies Act, 1956
Income Tax
Income Tax
Time-limit to exercise revisionary power to be computed from original assessment date as concerned issue was never remanded
Income Tax
Income Tax
Reassessment on ground of treatment of cenvat credit in closing stock not valid if assessee furnishes full details
Income Tax
Income Tax
In absence of declaration by assessee that it does not intend to honour its liabilities, provisions of S. 41(1) cannot be invoked
Income Tax
Income Tax
Reassessment initiated to disallow loss on hedging of metals losses is untenable if losses were allowed originally
Income Tax
Income Tax
Tribunal may recall its order passed ex-party if Assessee gives sufficient reasons for the same
Income Tax
Income Tax
Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment
Income Tax
Income Tax
Reassessment not justified if no failure by petitioner to disclose truly & fully all material facts
Service Tax
Service Tax
No Service tax on Services Received in India from Outside India prior to introduction of s. 66A wef 18-4-2006
Income Tax
Income Tax
Computation of Income in case of Bank which claims deduction u/s. 36(1)(vii) & 36(1)(viia) simultaneously
Income Tax
Income Tax
Reopening justified if Assessee not disclosed in return of income that it was a search case
Income Tax
Income Tax
When there is detailed scrutiny with regard to an issue, no re-opening for mere change of opinion
Income Tax
Income Tax
Director of public company can be held liable for recovery of co. dues by lifting ‘Corporate veil’
CA, CS, CMA
CA, CS, CMA
