Gujarat High Court rejects bail for a woman accused in a Rs. 14 lakh cyber fraud, citing impersonation as IT/Customs officials, use of forged documents, and concerns about absconding due to foreign passports.
Gujarat High Court held that since provisions of DTAA would override the provisions of the Domestic Act where the provisions of the DTAA are more beneficial to the assessee. Thus, section 206AA of the Income Tax Act doesn’t override the provisions of 90(2) of the Income Tax Act.
Gujarat High Court directs authorities to process GST transitional credit claim where TRAN-1 was filed but not uploaded due to technical glitches.
Gujarat High Court held that Standard Operating Procedure [SOP] to be followed under the Faceless Assessment Procedure of Section 144B of the Income Tax Act in case of non-responsive notice not followed. Accordingly, order quashed and matter remanded back to Faceless assessment authority.
The Gujarat High Court set aside GST demand notices and orders against a dissolved company, ruling that proceedings cannot be initiated against a non-existent entity
Gujarat High Court held that entire addition towards bogus purchases not justifiable accordingly, addition at the rate of 6% of the bogus purchases is fair and reasonable. Accordingly, appeal of revenue dismissed.
The Gujarat High Court is reviewing a challenge by Indusind Bank against a GST show cause notice issued beyond the statutory period, citing precedents.
Gujarat High Court held that assessee is not at fault for delay caused in filing the return of income claiming the refund of TDS as no tax was payable by the petitioners on the amount of interest under section 194LA of the Act, 1961. Accordingly, interest u/s. 244A of the Income Tax Act duly admissible.
Gujarat High Court held that interest from co-operative bank is eligible for deduction under section 80P(2)(d) of the Income Tax Act as Cooperative bank is a Cooperative society registered under the Gujarat State Cooperative Societies Act. Accordingly, appeal of revenue dismissed.
Gujarat High Court rules manual excise returns valid for CENVAT credit transition to GST, citing technical glitches; protects taxpayer’s vested rights.
