Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Reassessment valid if income is inflated to claim higher deduction u/s. 80IA
Service Tax
Service Tax
Service Tax – Penalty waived of as assessee was under bona-fide belief that transaction wasn’t a service
Excise Duty
Excise Duty
Assessee can avail Benefit of reduced penalty at appellate stage also
Income Tax
Income Tax
HC refer applicability of Monetary Appeal Filing Limit Instruction to Larger bench
Income Tax
Income Tax
Net wealth not to include forfeited assets despite pendency of appeal on valuation date
Income Tax
Income Tax
Section 80-IB – Ceiling on commercial area not applies to projects approved before 01.4.05
Service Tax
Service Tax
Extended limitation period u/s. 73 is not invokable if existence of bona fide belief is proved
Income Tax
Income Tax
CBDT cannot take away exemption granted by statute by issuing a circular
Income Tax
Income Tax
Assessee can claim Refund of TDS paid twice or excess
Company Law
Company Law
Strong financial no ground to reject winding up petition filed against company defaulting in payments
Income Tax
Income Tax
Interest on Share Application Money till allotment is taxable in hands of applicant
Income Tax
Income Tax
Reopeing of Assessment to verify compliance with provisions amended in future is invalid
Income Tax
Income Tax
Deduction u/s. 35(1) for scientific research available even for unsuccessful research
Income Tax
Income Tax
