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.
Reassessment initiated to disallow loss on hedging of metals losses is untenable if losses were allowed originally
Tribunal may recall its order passed ex-party if Assessee gives sufficient reasons for the same
Reassessment to check excess disallowance of deduction not justified if primary facts were disclosed during original assessment
Reassessment not justified if no failure by petitioner to disclose truly & fully all material facts
No Service tax on Services Received in India from Outside India prior to introduction of s. 66A wef 18-4-2006
Computation of Income in case of Bank which claims deduction u/s. 36(1)(vii) & 36(1)(viia) simultaneously
Reopening justified if Assessee not disclosed in return of income that it was a search case
When there is detailed scrutiny with regard to an issue, no re-opening for mere change of opinion
Director of public company can be held liable for recovery of co. dues by lifting ‘Corporate veil’
CA expected to be diligent & careful in his professional work – HC
Relinquishment of tenancy right not chargeable to capital gain tax for A.Y. 1986-87, if Cost cannot be ascertained
Undisclosed income which is subject matter of block assessment cannot be made basis for reopening of assessment
Secured creditor entitled to disbursement despite not participating in winding up proceedings
Furnishing of additional information by AO is not expression of opinion
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.
