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.
When assessee makes confession in a statement during search & later retracts without furnishing any reasons, additions can still be made
S. 153C HC explains Meaning of the term ‘belong to’ in respect of Documents seized during search
If Assessee paid tax u/s. 140A, interest u/s. 234A to be demanded only on short tax payment
Compliance of sec. 2(19AA) of Income Tax Act not mandatory for all schemes of amalgamation or arrangement
Provision for gratuity liability cannot be added back in computation of book profit u/s. 115JB
AO cannot assess other escaped income if original reason for reassessment dropped
Re-assessment on the basis of CBDT circular not justified
If penalty is imposed u/s. 78, Tribunal cannot seek pre-deposit of penalty u/s. 76, as both cannot be levied simultaneously
Clearing & forwarding operations are necessary for classification under C&F agent services
Actual transport must for classification as courier agency
Expenditure incurred on garden to control pollution is deductible
Evan after addition if there is a loss penalty could be imposed
Addition confirmed, in trading results should be allowed to set off against unaccounted income introduced in garb of cash deposits
Exemption U/s. 54EC on sale of depreciable assets held for more than 36 months
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.
