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.
Rent disallowed as receiver was neither owner & nor having possession of property rented
Tribunal can rectify its order passed without giving sufficient opportunity of hearing
Reopening under compulsion of audit party withput AO’s Independent Opinion not valid
S. 14 of Securitisation Act not become Unconstitutional / Harsh in Absence of appeal procedure against order of CJM/District Judge
Education Cess can be paid out of Cenvat credit of basic excise duty
No Disallowance U/s. 14A if Interest Free Fund exceeds fund Invested in Exempted Income Investments
Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’
Pre-deposit requirement for appeal filing may be waived if Assessee has no means to pay the same
MAT credit to be given before calculation of Interest U/s 234B as amendment to S. 234B is retrospective
CBDT Instruction fixing monetary limits on filing of IT appeal is retrospective
S. 35(2AB) Allowability of Expenditure on clinical drug trial incurred outside
Initiation of Reassessment based on change of opinion not valid
S. 245D Settlement Commission can decide application on the basis of a summary inquiry
Retrospective amendment in clarificatory nature to existing tax incentive provision is not unconstitutional
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.
