Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Assessment cannot be reopened u/s 147 in absence of tangible material
Income Tax

Income Tax
If claim not considered by AO, there is no change of opinion
Income Tax

Income Tax
Assessee can set-off capital loss arising from sale of shares to sister concern
Service Tax

Service Tax
Refund of Service Tax paid ignorantly if its burden not passed on to customer?
Service Tax

Service Tax
Extended period of limitation not to be invoked if judiciary have taken different views
Income Tax

Income Tax
TDS not deductible by Individual & HUF if Turnover not exceeded Tax Audit Limit in preceding Financial year
Income Tax

Income Tax
Six Rules to distinguish share gains as LTCG/STCG vs. business profits
Income Tax

Income Tax
S. 272B – No Penalty for non production of Data at the time of survey for genuine reasons
Income Tax

Income Tax
WT – Property subject to ULCA restrictions cannot be valued at market value
Income Tax

Income Tax
S. 80HHC Amendment cannot be from retrospective date
Service Tax

Service Tax
Service tax on import of services applicable only from 18.4.2006
Custom Duty

Custom Duty
Without formulating exact points of difference matter should not be referred to 3rd Member
Income Tax

Income Tax
In case of Multiple Appeal for an A.Y. tax effect of all appeals to be considered to Compute Appeal Filing Limit
Income Tax

Income Tax
