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Gujarat High Court

Unsigned Excel Sheet Insufficient for Section 153C Proceedings without Corroboration

July 15, 2024 813 Views 0 comment Print

Gujarat High Court dismisses Revenue’s appeal as unsigned excel sheet lacks corroboration in S. 153C Income Tax Act proceedings. Read full judgment here.

Gujarat HC on allowability of expenses incurred for clearing mortgage debts

July 14, 2024 423 Views 0 comment Print

Gujarat High Court allows income tax deduction for payment clearing mortgage, dismissing Revenue’s appeal under section 263. Full text of judgment explained.

A stopped Electric meter implies no meter reading: Gujarat HC

July 13, 2024 300 Views 0 comment Print

Read the detailed analysis of the Gujarat High Court judgment in the case of Torrent Power Ltd. vs State of Gujarat & Ors, addressing key legal issues in electricity billing.

Accept Official Liquidator’s Valuation Without Additional Surcharges: HC

July 12, 2024 288 Views 0 comment Print

When consideration is set forth in instrument executed by State Government, Central Government, a local authority or a Housing Board etc. such valuation shall be deemed to be true market value of property, which is subject matter of instrument.

Section 11(1)(d) Exemption allowable to Corpus donations received by trust

July 11, 2024 753 Views 0 comment Print

Gujarat High Court ruled on N H Kapadia Education Trust vs ACIT, addressing the corpus donation eligibility for exemption under Section 11(1)(d) of the Income Tax Act.

Gujarat HC allows Section 80IA(4) deduction to Captive Power Plant of Alembic Ltd

July 10, 2024 690 Views 0 comment Print

Gujarat High Court grants Alembic Ltd Rs. 4 crore income tax deduction under Section 80IA for their captive power plant. Read the full judgment and analysis here.

Merchant Overtime Fee: Not for services by Central Excise officers: Gujarat HC

July 10, 2024 246 Views 0 comment Print

Gujarat High Court rules that Merchant Overtime (MOT) charges cannot be levied for services provided by Central Excise officers during office hours.

Telecom Distributor Discounts Not Subject to TDS as Commission: Gujarat HC

July 9, 2024 276 Views 0 comment Print

Gujarat High Court rules in favor of Bharti Airtel Ltd, stating distributor discounts are not subject to TDS under Section 194 of the Income Tax Act. Read the full judgment here.

GST Interest Applies from Tax Due Date to Deposit in Electronic Cash Ledger

July 9, 2024 1239 Views 1 comment Print

Explore the Gujarat High Court’s judgment on CGST interest under Section 50, clarifying it’s payable from deposit to electronic cash ledger, not filing return. Read the full text analysis here.

HC allows Additional Depreciation on Oil Well by treating as ‘Plant & Machinery

July 8, 2024 468 Views 0 comment Print

Gujarat High Court dismisses Revenue’s appeal in CIT Vs Joshi Technologies, allowing additional depreciation on oil wells u/s 32(1)(iia) of Income Tax Act.

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