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.
S. 80I Dependent Unit Can be New Industrial Undertaking
Reopening U/s. 147 even within 4 years, on basis of retrospective amendment invalid
S.80IB deduction not available in absence of Factory License
Retrospective amendment no basis to reopen beyond 4 years – HC Disapproves AO’s Practice to Delay Passing Objection Orders
CIT Vs. Radhe Developers (HC of Gujrat at Ahemdabad)
HC upheld 25% addition for receipt of goods from the parties other than the persons who had issued the bills of such goods
Allowability of commission paid to sole selling agent
Mere opinion of the Audit Party cannot form the basis for the Assessing Officer to reopen the closed assessment
Entitlement of assessee of any deduction cannot depend on existence or absence of such entries in the books of accounts
HC upheld Application of GP on unaccounted sales to make additions
If assessee have enough interest Free Fund, No interest amount can be disallowed for amount advanced to sister concerns
Notice U/s. 148 is invalid In absence of any live link with the reasons recorded and the belief formed
Whether Tribunal is right in law in rejecting the alternative contentions of claim of deduction u/s. 11 of the Income-Tax Act,1961 as an aspect of Revenue’s appeal without adjudicating on the same on the ground of limitation
Gujrat HC decides at what stage it can be held that there had been an international transaction between taxpayer and its Associated Enterprises
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.
