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Deemed Dividend would not attract when the Shareholder, who received the Loan holds 10% of Voting Power of the Company: Gujarat HC

Deemed Dividend would not attract when the Shareholder, who received the Loan holds 10% of Voting...

Taxscan Team
Dept should Allow Assessee to Correct PAN of the Deductee in the TDS Statement: Gujarat HC [Read Judgment]

Dept should Allow Assessee to Correct PAN of the Deductee in the TDS Statement: Gujarat HC [Read...

Taxscan Team
Two Entities cannot be Treated as ‘AEs’ Merely on Ground one has De Facto participation in Capital, Management or Control over the Other: Gujarat HC

Two Entities cannot be Treated as ‘AEs’ Merely on Ground one has De Facto participation in Capital,...

Taxscan Team
Income Tax Dept can Collect Late Fee even prior to the insertion of Sec 234E While Processing Statement of TDS under s. 200A: Gujarat HC

Income Tax Dept can Collect Late Fee even prior to the insertion of Sec 234E While Processing...

Taxscan Team

Re-Assessment is not permissible when the Appeal against Original Assessment order is not Disposed: Gujarat HC [Read Judgment]

In Radhawami Salt works v. ACIT, a division bench of the Gujarat High Court held that re-assessment under s. 147/148 of the Income Tax Act cannot be made when the original assessment order is...

Re-Assessment is not permissible when the Appeal against Original Assessment order is not Disposed: Gujarat HC [Read Judgment]
Taxscan Team

Principle of Mutuality applies to Club run by a Company: Gujarat HC deletes Addition of Life Membership and Entrance Fees [Read Order]

In CIT v. Karavati Club Ltd, the division bench of the Gujarat High Court, while deleting the addition in respect of life membership and entrance fees received by the assessee-Company, held that the...

Principle of Mutuality applies to Club run by a Company: Gujarat HC deletes Addition of Life Membership and Entrance Fees [Read Order]
Taxscan Team

Gold contained Horse Chariot, used by Royal Family for Special Occasions are Exempted from Wealth Tax: Gujarat HC [Read Judgment]

In Shantadevi P. Gaekwad v. W.T.O, the division bench of the Gujarat High Court held that the gold contained Horse Chariot or Royal Buggy used by the members of royal family for ceremonial occasions...

Gold contained Horse Chariot, used by Royal Family for Special Occasions are Exempted from Wealth Tax: Gujarat HC [Read Judgment]
Taxscan Team

Mere Rejection of a Claim would not attract Penalty under Income Tax Act: Gujarat HC [Read Order]

A division bench of the Gujarat High Court, in CIT v. ORG Informatics Ltd, held that penalty cannot be levied on assessee solely on ground of rejection of a claim under the Income Tax Act, 1961. ...

Mere Rejection of a Claim would not attract Penalty under Income Tax Act: Gujarat HC [Read Order]
Taxscan Team

Gujarat HC deletes Addition of 2.3 crores against Gujarat Rural Industries Marketing Corporation [Read Judgment]

In a major relief to Gujarat Rural Industries Marketing Corporation, the division bench of the Gujarat High Court deleted addition of 2.3 crores made by the Income Tax authorities. Assessee, is a...

Gujarat HC deletes Addition of 2.3 crores against Gujarat Rural Industries Marketing Corporation [Read Judgment]
Taxscan Team

‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]

In a significant ruling, Gujarat High Court allowed Input tax credit on cement, sand, steel, greet, concrete etc used for construction of “Dry Dock” and “Fit Out Berth” and held that these are capital...

‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]
Taxscan Team

Survey Expenses of a Company is Deductible from Income Tax: Gujarat HC [Read Judgment]

The division bench of Gujarat High Court held that, Survey expenses of a Company is deductible from Income Tax under the provisions of the Income Tax Act. While completing Assessment against the...

Survey Expenses of a Company is Deductible from Income Tax: Gujarat HC [Read Judgment]
Taxscan Team

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