Gujarat HC ruled that Ultratech Cement’s SVLDRS penalty declaration is valid, clarifying that show cause notices don’t hinder eligibility for the scheme.
Gujarat High Court rules that income tax recovery proceedings cannot proceed while appeals are pending before the CIT(A), impacting numerous taxpayers.
Analysis of the Gujarat High Court’s judgment granting bail to Virbhadrasinh Chauhan in a GST case involving Xerxes HR Services Pvt. Ltd.
Gujarat High Court rules pre-consultation notice in Form DRC-01A is not compulsory under CGST/GGST Act from October 15, 2020.
Assessee received a notice under Section 148A(a) in name of M/s.Patel Govindbhai Somabhai and Company-a partnership firm having PAN No.AAFFP3449M for Assessment Year 2019-20.
Where there was Nil or insufficient balance in a particular tax head in the Electronic Credit Ledger, then the balance in another tax head could be blocked only if the cross-utilization from such head was permissible in law.
Gujarat High Court held that application filed u/s. 119(2)(b) of the Income Tax Act should be considered without adopting any pedantic technical approach. Accordingly, belated return filing permitted by exercising powers u/s. 119(2)(b).
The petitioner is a legal heir of late Mahasukhlal Navnidhlal Parekh who filed the original return of income for the Assessment Year 2015-16 on 31.08.2015. Late Mahasukhlal Navnidhlal Parekh expired on 30.09.2019.
Gujarat High Court halts recovery proceedings against Abhyuththan Gram Vikas Mandal, citing lack of opportunity for hearing. Main case listed for October 2024.
Gujarat High Court held that once indexed renovation expense of co-owner accepted, the assessee is not required to produce any documents to prove his share of indexed renovation expense. Accordingly, allowance should be granted even without proof.
