Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act beyond the period of four years in absence of full and true disclosure of material facts is bad in law.
Detailed analysis of Gujarat High Court’s judgment in Bharatkumar Pravinkumar & Co. vs. State of Gujarat regarding seizure of cash under GST Act.
Gujarat High Court held that reopening of assessment under section 147 of the Income Tax Act merely based on ‘borrowed satisfaction’ as against statutory requirement of ‘independent satisfaction’ is bad-in-law.
Gujarat High Court held that Challenge to notice issued under section 154 of the Income Tax Act is maintainable under Article 226 of the Constitution of India.
Explore the recent Gujarat High Court judgment in PCIT (Central) vs. Swetaben Ghanshyambhai Patel regarding assessments and additions in the absence of incriminating material.
In the PCIT vs. Schaeffler India Ltd. case, the Gujarat High Court upholds section 35(2AB) deduction, stating that delayed intimation doesn’t negate it.
Explore the recent Gujarat High Court judgment in PCIT Vs KGY Glass Industries (P) Ltd regarding the denial of concessional tax rate due to a technical glitch in filing Form 10-IC under section 115BAA for AY 2020-21.
Gujarat High Court held that the role of the applicant’s firm in Gujarat State Land Development Corporation (GSLDC Scam) was very limited and was not actually connected with the field work and only to the extent the audit of vouchers and records.
Gujarat High Court invalidates assessment reopening due to lack of nexus between petitioner and unsecured loans. Detailed analysis and conclusions.
Gujarat High Court held that excess drawback on account of availing Cenvat Credit facility was repaid with interest. Hence, refund of IGST paid on goods and services paid on exported goods being zero rates supplies is duly admissible.
