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.
Incentive for promotion of capital investment is capital receipt
Ownership of land not must to be eligible for deduction u/s. 80-IB(10)
Satisfaction that undisclosed income belongs to some person other than person searched needs to be recorded by AO
Tribunal cannot dismiss appeal only for want of prosecution without same being decided on merit
Gift not bogus if Assessee proves identity / creditworthiness of donor & genuineness of transaction
S. 32 Depreciation allowable on software developed & installed by assessee
Share issue expenses can be claimed against Interest earned on share application money
Sec. 73 applies only if assessee incurres loss from Sale / Purchas eof Shares or intends to C/F non-absorbed loss
Addition not sustainable in absence of any difference in details and reconciliation statement furnished by assessee
Revision of Return on cancellation of Incentive Shceme by Government is valid
No Question of Law on Exercise of Revisionary power by CIT after recording cogent reasons if ITAT upheld the same
Compensation paid for termination of lease arrangement which was for expansion of business is allowable
Interest and penalty due of private limited company cannot be recovered from its Directors
Deduction U/s. 80IB(10) allowable to Assessee on development of a housing project even if the land is not owned by him
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.
