Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
If assessee have enough interest Free Fund, No interest amount can be disallowed for amount advanced to sister concerns
Income Tax
Income Tax
Notice U/s. 148 is invalid In absence of any live link with the reasons recorded and the belief formed
Income Tax
Income Tax
Whether Tribunal is right in law in rejecting the alternative contentions of claim of deduction u/s. 11 of the Income-Tax Act,1961 as an aspect of Revenue’s appeal without adjudicating on the same on the ground of limitation
Income Tax
Income Tax
Gujrat HC decides at what stage it can be held that there had been an international transaction between taxpayer and its Associated Enterprises
Service Tax
Service Tax
Service Tax – Security Services provided at residential quarters of workers is not input service
Service Tax
Service Tax
Canteen services which are indispensable in relation to manufacture of the final products would fall within the ambit of input service
Income Tax
Income Tax
Once the CIT grants approval for registration of the trust u/s 12A, the AO not required to re-examine the the object and purpose of the trust
Income Tax
Income Tax
Whether expenses incurred on replacement of body of dumpers is revenue in nature ?
Income Tax
Income Tax
Immovable properties used primarily for business purpose cannot be taxed under the Wealth Tax Act
Income Tax
Income Tax
Depreciation at the rate of 50% cannot be claimed in respect of vehicles given on lease
Income Tax
Income Tax
In case of business liability, deduction is to be allowed even if it is to quantified and discharged at a future date
Goods and Services Tax
Goods and Services Tax
Supply of goods to offshore installations i.e. EEZ will not be subject to sales tax, especially Central Sales Tax, since EEZ does not form part of territory of India
Service Tax
Service Tax
Gujarat HC upholds constitutional validity of service tax on renting of immovable property
Income Tax
Income Tax
