Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Section 14A disallowance – Revenue cannot dictate assessee that how the assessee should use its own fund
Income Tax
Income Tax
Despite Loan at High Rate of Interest, Share capital Gain can not be treated as Business Profit
Income Tax
Income Tax
When assessee commits default under a bona fide belief which is rectified by filing a revised return, it cannot be held liable for penalty under section 271(1)(c)
Income Tax
Income Tax
Expenses incurred for setting up of a new unit in expansion of an existing business are allowable as revenue expenses
Income Tax
Income Tax
Application by the taxpayer to seek normal appellate remedy does not tantamount to withdrawal of DRP application
Service Tax
Service Tax
Merely because the benefit under the notification was not claimed before the original Adjudicating Authority is no ground for denying benefit under the notification if the assessee is otherwise entitled to the same
Income Tax
Income Tax
Constitutional validity of MAT provisions relating to set-off of lower of unabsorbed brought forward business loss and unabsorbed depreciation
Income Tax
Income Tax
Gujarat High Court decision on the demerger scheme between Vodafone Essar group companies
Income Tax
Income Tax
Reassessment beyond four years on the basis of retrospective amendment not justified
Excise Duty
Excise Duty
Commissioner of Central Excise and Customs Versus Genus Electrotech Limited (Gujrat High Court)
Income Tax
Income Tax
CBDT circular lays down guidelines for seizure of jewellery & ornaments
Income Tax
Income Tax
The liability to pay sales tax by instalments cannot be treated to be beyond the provisions of section 43B of the Act
Service Tax
Service Tax
Service tax Penalty – Section 80 does not provide for reducing the penalty under Section 76 below the prescribed minimum
Excise Duty
Excise Duty
