Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Old Outstanding Creditors Cannot Be Taxed u/s 41(1) Without Proof of Liability Cessation
Income Tax

Income Tax
Valuation accepted for Wealth-tax Act, should also be adopted under Income-tax Act
Income Tax

Income Tax
Whether section 127(2) transfer order is invalid for want of reasons referred to Full Bench
Income Tax

Income Tax
Benefit of ‘nil’ annual value u/s 23(2) available to HUFs also
Income Tax

Income Tax
S. 80I Dependent Unit Can be New Industrial Undertaking
Income Tax

Income Tax
Reopening U/s. 147 even within 4 years, on basis of retrospective amendment invalid
Income Tax

Income Tax
S.80IB deduction not available in absence of Factory License
Income Tax

Income Tax
Retrospective amendment no basis to reopen beyond 4 years – HC Disapproves AO’s Practice to Delay Passing Objection Orders
Income Tax

Income Tax
CIT Vs. Radhe Developers (HC of Gujrat at Ahemdabad)
Income Tax

Income Tax
HC upheld 25% addition for receipt of goods from the parties other than the persons who had issued the bills of such goods
Income Tax

Income Tax
Allowability of commission paid to sole selling agent
Income Tax

Income Tax
Mere opinion of the Audit Party cannot form the basis for the Assessing Officer to reopen the closed assessment
Income Tax

Income Tax
Entitlement of assessee of any deduction cannot depend on existence or absence of such entries in the books of accounts
Income Tax

Income Tax
