Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Section 147 reopening of Assessment invalid if beyond prescribed time limit
Goods and Services Tax

Goods and Services Tax
GST not leviable on Ocean Freight for transportation of goods by foreign seller: HC
Income Tax

Income Tax
No Section 2(22)(e) deemed dividend addition if lending was substantial part of business of company
Income Tax

Income Tax
Donation for Scientific Research cannot be treated as Bogus when doneee confirms use for such Purpose
Income Tax

Income Tax
Section 179: No Tax recovery from director if same can be recovered from Company
Income Tax

Income Tax
Lawyer fee on daily basis for business allowable as revenue expense
Service Tax

Service Tax
SCN issued invoking Section 73 is not tenable if no willful mis-statement or suppression of facts by taxpayer
Income Tax

Income Tax
Gift Received from Brother-in-Law is Exempt under section 56(2)
Income Tax

Income Tax
Reopening of Assessment after 4 years only if some new Tangible material
Income Tax

Income Tax
Commission paid for referring names of potential customers is allowable
Income Tax

Income Tax
Loan waiver never claimed as expenditure cannot be taxed u/s 41(1)
Goods and Services Tax

Goods and Services Tax
Release goods on deposit of requisite amount & bank guarantee: HC
Goods and Services Tax

Goods and Services Tax
Provisional GST attachment order validity ends automatically after 1 Year: HC
Excise Duty

Excise Duty
