Begin typing your search above and press return to search.
![GST ITC cannot be Denied u/s 17(5) when Insurance is for Business Premises, Stock-In-Trade and not Motor Vehicle: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108445-motor-vehicle-taxscan.jfif "GST ITC cannot be Denied u/s 17(5) when Insurance is for Business Premises, Stock-In-Trade and not Motor Vehicle: Gujarat HC [Read Order]")
GST ITC cannot be Denied u/s 17(5) when Insurance is for Business Premises, Stock-In-Trade and not Motor Vehicle: Gujarat HC [Read Order]
The Gujarat High Court recently held that input tax credit (ITC) cannot be denied to a business owner when the insurance policy pertains to...
![No S.263 Notice after Resolution Plan Approval on Extinguishment of Corporate Debtor’s Tax Liabilities: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/ujarat-HC-Tax-Ruling-S.263-Notice-IBC-Corporate-Debtor-Tax-Relief-taxscan-.jpg "No S.263 Notice after Resolution Plan Approval on Extinguishment of Corporate Debtor’s Tax Liabilities: Gujarat HC [Read Order]")
![Section 56(2)(vii)(c) Income Tax Act Not Invokable when New Shares is Issued: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Income-Tax-Act-Shares-Gujarat-HC-TAXSCAN.jpg "Section 56(2)(vii)(c) Income Tax Act Not Invokable when New Shares is Issued: Gujarat HC [Read Order]")
![Reopening of Assessment alleging Income Escapement even after Verification of relevant material is not valid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Assessment-Income-Escapement-Gujarat-HC-taxscan.jpg "Reopening of Assessment alleging Income Escapement even after Verification of relevant material is not valid: Gujarat HC [Read Order]")
![Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Assessment-Dead-Person-Jurisdictional-Defect-Gujarat-HC-taxscan.jpg "Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]")
Gujarat High Court dismisses plea seeking to quash notification prescribing the Minimum Import Price [Read Judgment]
The Gujarat High Court dismissed the plea seeking to quash notification prescribing the Minimum Import Price. The petitioner, Pam Agro Industries, has been engaged in trading various commodities...
![Gujarat High Court dismisses plea seeking to quash notification prescribing the Minimum Import Price [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/03/Gujarat-High-Court-plea-seeking-Minimum-Import-Price-Taxscan.jpg "Gujarat High Court dismisses plea seeking to quash notification prescribing the Minimum Import Price [Read Judgment]")
Deduction allowable on Interest Paid on Borrowings for Acquisition of Capital Assets: Gujarat HC grants Relief to Vodafone [Read Order]
The Gujarat High Court has held that the interest paid in respect of borrowings for the acquisition of capital assets is an allowable deduction under S.36(1)(iii) of the Income Tax Act. The...
![Deduction allowable on Interest Paid on Borrowings for Acquisition of Capital Assets: Gujarat HC grants Relief to Vodafone [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Deduction allowable on Interest Paid on Borrowings for Acquisition of Capital Assets: Gujarat HC grants Relief to Vodafone [Read Order]")
![Lawyer Fee can be deducted from Taxable Income: Gujarat High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Lawyer-Fee-Taxable-Income-Expenditure-Gujarat-High-Court-Taxscan.jpg "Lawyer Fee can be deducted from Taxable Income: Gujarat High Court [Read Order]")
Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]
The Gujarat high court held that the probability or improbability of realization has to be considered in a realistic manner and there was no real accrual of income to the assessee in respect of the...
![Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Probability-Gujarat-High-Court-Taxscan.jpg "Probability or Improbability of Realisation to be considered in Realistic Manner: Gujarat HC [Read Judgment]")