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.
Interest received on FDR made from grant received not taxable if forms part of grant
Employees’ PF/ ESI Contribution covered by S. 43B
Employees’ PF/ ESI Contribution not covered by Section 43B
Method of accounting can be changed if such change is bona fide and permissible under law
Denial of Registration u/s 12A for mere unsubstantial activities not justified
No disallowance u/s 43B if amount is deposited within grace period
Tribunal bound to consider all judgements cited during hearing of appeal
Exemption u/s. 54EC cannot be denied to assessee due to deeming fiction created U/s. 50
HC criticize Department for not giving legitimate credit of TDS to Assessee for its own shortcomings
Subsidy given for operating an industry more profitably is revenue receipt & eligible for deduction u/s. 80-IB/80-IC
Deduction u/s 80-IB(10) can’t be denied merely because Assessee uses “Project completion method”
Deduction can be claimed in respect of a crystallized liability
Expenditure cannot be considered excessive merely by comparing it with preceding year’s expenditure
ITAT can permit a “Legal Contention” at the appellate stage even if it is raised for the first time
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.
