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.
Expenditure incurred on maintenance, back-up and support services to existing hardware and software is revenue in nature
Section 40(a)(ia) applies to transaction made during the year
G.P. rate to be accepted if it is higher than average G.P. rate of last three years
S. 80IB Ginning and pressing of cotton amounts to manufacturing activity
Commission paid to related parties for services rendered by them is allowable expenditure
Stridhan of a lady seized from her ex-husband’s premises during search must be handed over to her
If liability to pay Excise duty is not incurred, excise duty is not to be included in closing stock
Interest u/s 234B cannot be levied unless AO specifies in Assessment Order
Reconstitution of Partnership Firm not amount to deemed gift
Foreign Currency Forward Contract Loss is not Speculation Loss
S. 40(a)(ia) TDS – Special Bench verdict in Merilyn Shipping does not lay down correct law
No Penalty on addition based on decision not available at the time of filing ROI
Assessment of person not searched can be carried out u/s 158BD only by issue of proper notice
CBEC circular on recovery of dues during pendency of stay application is within power of Board
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.
