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.
Disallowance U/s. 40(a)(ia) cannot be made for non submission of Form No.15-I
Valuation Officer report cannot form the foundation for rejection of books of account
No S. 80(IB)(10) denial for mere delay in permission for business
Loan Disclosed under VDIS can be claimed as bad debt if same become irrecoverable
Section 10A does not contemplate any break in period of five assessment year
Vicarious liability of director of a private company for ‘tax due’ u/s. 179(1) from it does not extend to interest & penalty
Circumstances when Court to sanction proposal for reduction of capital
Limitation period not applies to Refund of Service tax paid twice
Expense on sub-division of shares is revenue expenditure as No enduring benefit
Benefit u/s. 11 cannot be denied if trust files accumulation request of income till framing of assessment order
Reassessment valid if income is inflated to claim higher deduction u/s. 80IA
Service Tax – Penalty waived of as assessee was under bona-fide belief that transaction wasn’t a service
Assessee can avail Benefit of reduced penalty at appellate stage also
HC refer applicability of Monetary Appeal Filing Limit Instruction to Larger bench
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.
