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.
Net wealth not to include forfeited assets despite pendency of appeal on valuation date
Section 80-IB – Ceiling on commercial area not applies to projects approved before 01.4.05
Extended limitation period u/s. 73 is not invokable if existence of bona fide belief is proved
CBDT cannot take away exemption granted by statute by issuing a circular
Assessee can claim Refund of TDS paid twice or excess
Strong financial no ground to reject winding up petition filed against company defaulting in payments
Interest on Share Application Money till allotment is taxable in hands of applicant
Reopeing of Assessment to verify compliance with provisions amended in future is invalid
Deduction u/s. 35(1) for scientific research available even for unsuccessful research
Demerger without transfer of liabilities is valid unless sole motive for the same is tax avoidance
Assessment cannot be reopened u/s 147 in absence of tangible material
If claim not considered by AO, there is no change of opinion
Assessee can set-off capital loss arising from sale of shares to sister concern
Refund of Service Tax paid ignorantly if its burden not passed on to customer?
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.
