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.
No Addition if income from joint venture is not in proportion to share of investment
If debt is subject to a bona fide dispute, the Court will not order for winding up
TDS u/s. 194C not applicable in absence of relation between assessee and transporters as contractor and sub-contractor
Ordinary director cannot be treated as officer-in-default if company had a MD, whole time director & manager
HC condones delay in appeal filing due to negligence of assessee’s lawyer
Certificate U/s. 197(1) for lower deduction cannot have retrospective effect
Before start of an activity CIT cannot question genuineness of the same to deny registration u/s. 12AA
Assessee could not seek indirect refund of CENVAT Credit and pass on excess input credit to buyers
Order passed cannot be recalled of reviewed on plea that advocate engaged by liquidator was lacking an authority to represent
No Dividend Distribution Tax to be paid on Dividend declared pursuant to amalgamation of companies
Secured creditors rank at par irrespective of their holding charge U/s. 529/529A of Companies Act, 1956
Time-limit to exercise revisionary power to be computed from original assessment date as concerned issue was never remanded
Reassessment on ground of treatment of cenvat credit in closing stock not valid if assessee furnishes full details
In absence of declaration by assessee that it does not intend to honour its liabilities, provisions of S. 41(1) cannot be invoked
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.
