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.
Service Tax – Security Services provided at residential quarters of workers is not input service
Canteen services which are indispensable in relation to manufacture of the final products would fall within the ambit of input service
Once the CIT grants approval for registration of the trust u/s 12A, the AO not required to re-examine the the object and purpose of the trust
Whether expenses incurred on replacement of body of dumpers is revenue in nature ?
Immovable properties used primarily for business purpose cannot be taxed under the Wealth Tax Act
Depreciation at the rate of 50% cannot be claimed in respect of vehicles given on lease
In case of business liability, deduction is to be allowed even if it is to quantified and discharged at a future date
Supply of goods to offshore installations i.e. EEZ will not be subject to sales tax, especially Central Sales Tax, since EEZ does not form part of territory of India
Gujarat HC upholds constitutional validity of service tax on renting of immovable property
Whether when assessee files loss return, Revenue’s appeal is not sustainable on the ground of tax effect being Nil or lower than the monetary limit fixed by the Board ?
EPF – Mere filing of appeal without obtaining any relief from the Appellate authority shall not preclude or prohibit the authorities to proceed further in the matter for recovery of the amount
Notice u/s. 148 of the Income Tax Act,1961 Invalid If Delivered Late To Post Office
Assessee not entitled to waiver of interest under s 234B and 234C on account of the non-adjustment of seized cash by the department against the tax liability
If the company has undertaken certain activities as mentioned in its original objects, then it is sufficient to conclude that the business has commenced and that the expenditure incurred by the assessee is allowable
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.
