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Gujarat High Court

Section 154 Notice can be challenged under Article 226 of Constitution of India

November 2, 2023 2640 Views 0 comment Print

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.

PCIT vs. Swetaben Patel: No Addition Without Incriminating Material

October 26, 2023 978 Views 0 comment Print

Explore the recent Gujarat High Court judgment in PCIT (Central) vs. Swetaben Ghanshyambhai Patel regarding assessments and additions in the absence of incriminating material.

Section 35(2AB) Deduction cannot be denied for failure of authority to send intimation

October 25, 2023 1632 Views 0 comment Print

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.

No Denial of Concessional Tax Rate Due to Technical Glitch on ITBA portal

October 23, 2023 1494 Views 0 comment Print

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.

HC dismisses FIR due to Chartered Accountant Firm’s Limited Role in GSLDC Scam

October 11, 2023 2952 Views 0 comment Print

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.

Invalid Reasons: Gujarat HC Quashes Assessment Reopening

October 11, 2023 1674 Views 0 comment Print

Gujarat High Court invalidates assessment reopening due to lack of nexus between petitioner and unsecured loans. Detailed analysis and conclusions.

Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid

October 9, 2023 1305 Views 0 comment Print

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.

VSV Scheme Settlement and Section 263 Revision: Closure of Tax Disputes?

October 4, 2023 2289 Views 0 comment Print

Explore Gujarat High Court’s judgment on PCIT Vs Swatiben Biharilal Parekh case, examining VSV Scheme and Section 263 of Income Tax Act.

Reassessment On Suspicion For Making Further Inquiry Unsustainable

September 26, 2023 1161 Views 0 comment Print

Explore Gujarat High Court case of Artiben Patel vs ITO regarding tax reassessment. Learn about legal arguments and conclusions in this detailed analysis.

Valid show-cause notice is crucial for recovery under Section 179: Gujarat HC

September 26, 2023 1620 Views 0 comment Print

Explore Bhailal Babubhai Patel Vs PCIT case in Gujarat High Court. Learn why a valid show-cause notice is crucial for recovery under Section 179.

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