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.
Delay caused due to administrative mechanism of Government not condonable
97th amendment on co-ops unconstitutional -Gujarat HC
Salary income which is subject to TDS, cannot be categorised as undisclosed income
Interest on delayed refund starts on expiry of 3 months from date of receipt of application for refund
Objection of RD on a scheme not to survive if scheme gets unqualified consent of other parties
If effective management of company situated in Netherlands it can claim benefit under India – Netherlands treaty
Reopening solely on basis of objection of audit party without application of mind by AO is not valid
No reopening if there was no failure on part of the petitioner to disclose true and full material facts during original assessment
Time limits specified in Section 115VP(2) is not mandatory
Reassessment based on change of opinion not valid
Reopening of assessment on ground of eligibility for S. 10B deduction which was already allowed not justified
Penalty order to be quashed if issue already been decided in Assessee’s favour
Mere rejection of Books of A/c and estimation of Profit cannot be ground for concealment penalty
Centralisation of cases after giving Proper Opportunity to Assessee is valid
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.
