Bharatkumar Kalubhai Ghadiya Vs ACIT (Gujarat High Court) In the case on hand also, the Assessing Officer has reason to believe that the petitioner is a beneficiary of accommodation entry and basis for formation of such belief is several inquiries and the investigation by the Investigation Wing, Ahmedabad and report thereof. The reasons for the […]
Dishman Infrastructure Limited Vs ACIT (Gujarat High Court) Request made by the learned Sr. Advocate Mr.M. R. Bhatt for the respondent to exclude the period during which the present petition remained pending in the High Court after issuance of the notice i.e. from 14.6.20201 till this date, deserves to be considered for the purpose of […]
PCIT Vs Adani Infrastructure and Developers Pvt. Ltd. (Gujarat High Court) Revenue contended that provisional fees was not being treated as income during the year by ignoring the Section 199 of the Act read with Rule 37BA of the Rules. Admittedly there is no provision under the Act to tax the same income twice as […]
Powers under Section 83 of the GST Act with regard to provisional attachment could be exercised only during pendency of proceedings either under sections 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74.
Sanjay Baulal Surana Vs ACIT (Gujarat High Court) 1. The function of the assessing authority at this stage is to administer the statute and what is required is a reason to believe and not to establish fact of escapement of income and therefore, looking to the scope of Section 147 as also sections 148 to […]
UPL Limited Vs Union of India (Gujarat High Court) It is an undisputed fact that the petitioner paid custom duty to the tune of Rs.17,25,172/- for the goods imported on 11/04/2016. Again he paid an amount to the tune of Rs.95,07,943/- on 12/04/2016 for different consignment imported by the petitioner. The petitioner was supposed to […]
Sale of medicines at lower rate by the charitable trust is a taxable supply and Goods and Services Tax (GST) registration is required for medical store run by such charitable trust.
Lalitaben Govindbhai Patel Vs Gujarat State Financial Corporation (Gujarat High Court) The present litigation on the board of this Court in the form of Special Civil Application No.11116 of 2008 and Letters Patent Appeal No.2480 of 2010 has arisen on account of sheer misconception on the part of the writ petitioners and writ appellants in […]
Further, stated that illusionary pre-show cause consultation notice is not only arbitrary, but is in utter disregard and in contravention of the very object and purpose of the above Master Circular.
Since the findings recorded by ITAT being findings of fact, the appeal could not be entertained in absence of any substantial question of law being involved in the same, therefore, appeal of authority was dismissed.
