Courts: Gujarat High Court
1,811 articlesCorporate Law
Corporate Law
EPF – Mere filing of appeal without obtaining any relief from the Appellate authority shall not preclude or prohibit the authorities to proceed further in the matter for recovery of the amount
Income Tax
Income Tax
Notice u/s. 148 of the Income Tax Act,1961 Invalid If Delivered Late To Post Office
Income Tax
Income Tax
Assessee not entitled to waiver of interest under s 234B and 234C on account of the non-adjustment of seized cash by the department against the tax liability
Income Tax
Income Tax
If the company has undertaken certain activities as mentioned in its original objects, then it is sufficient to conclude that the business has commenced and that the expenditure incurred by the assessee is allowable
Income Tax
Income Tax
Business liability which may be quantified & discharged at a future date allowable if its definite
Income Tax
Income Tax
Validity of charge created against the property by mortgaging the property in favour of financial institutions by the borrower Assessee during pendency of any of the proceedings under the Income-tax Act, 1961
Income Tax
Income Tax
Merely because assessee failed to prove the gift in the manner required by the department, it is not possible to conclude that assessee concealed her income
Income Tax
Income Tax
If assessee accepts loan to meet certain business contingencies no penalty could be imposed under s 271D for violation of s 269SS
Income Tax
Income Tax
Assessee entitled to benefit of section 11 even if certain grant is received from Government for specific purpose but purpose not stated expressly to set up a corpus fund
Income Tax
Income Tax
Recording of satisfaction necessary for CIT before rejection of assessee’s application for waiver of Interest and Penalty
Income Tax
Income Tax
Merely because of the fact that the assessee had asserted that it is a developer in the returns filed by him, it cannot be said that there is any failure on the part of the petitioner to disclose fully and truly all material facts
Service Tax
Service Tax
Service Tax – Section 78 permits benefit of reduction in penalty subject to assessee paying entire amount of tax determined with interest and 25% penalty within 30 days of communication of the order
Income Tax
Income Tax
Penalty under s 271FA is leviable if the assessee fails to respond to the notice for failure of filing annual information return
Income Tax
Income Tax
