Courts: Gujarat High Court
1,811 articlesCorporate Law

Corporate Law
Company Liquidation – Applicant not to suffer because of lapses of Official Liquidator
Income Tax

Income Tax
Highest bidder do not get a vested right in property sold during auction by Income Tax Department
Custom Duty

Custom Duty
Delay in filing appeal required to be construed liberally – HC
Company Law

Company Law
If debt itself is disputed than winding petition deserve to be dismissed
Income Tax

Income Tax
Disallowance U/s. 40(a)(ia) cannot be made for non submission of Form No.15-I
Income Tax

Income Tax
Valuation Officer report cannot form the foundation for rejection of books of account
Income Tax

Income Tax
No S. 80(IB)(10) denial for mere delay in permission for business
Income Tax

Income Tax
Loan Disclosed under VDIS can be claimed as bad debt if same become irrecoverable
Income Tax

Income Tax
Section 10A does not contemplate any break in period of five assessment year
Income Tax

Income Tax
Vicarious liability of director of a private company for ‘tax due’ u/s. 179(1) from it does not extend to interest & penalty
Company Law

Company Law
Circumstances when Court to sanction proposal for reduction of capital
Service Tax

Service Tax
Limitation period not applies to Refund of Service tax paid twice
Income Tax

Income Tax
Expense on sub-division of shares is revenue expenditure as No enduring benefit
Income Tax

Income Tax
