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.
Extended period of limitation not to be invoked if judiciary have taken different views
TDS not deductible by Individual & HUF if Turnover not exceeded Tax Audit Limit in preceding Financial year
Six Rules to distinguish share gains as LTCG/STCG vs. business profits
S. 272B – No Penalty for non production of Data at the time of survey for genuine reasons
WT – Property subject to ULCA restrictions cannot be valued at market value
S. 80HHC Amendment cannot be from retrospective date
Service tax on import of services applicable only from 18.4.2006
Without formulating exact points of difference matter should not be referred to 3rd Member
In case of Multiple Appeal for an A.Y. tax effect of all appeals to be considered to Compute Appeal Filing Limit
Acceptance of records bars AO to make addition due to non-production of books
Old Outstanding Creditors Cannot Be Taxed u/s 41(1) Without Proof of Liability Cessation
Valuation accepted for Wealth-tax Act, should also be adopted under Income-tax Act
Whether section 127(2) transfer order is invalid for want of reasons referred to Full Bench
Benefit of ‘nil’ annual value u/s 23(2) available to HUFs also
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.
