![Relegating a Party to the Alternative Remedy at a belated stage is the discretion of the Court: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan.jpg "Relegating a Party to the Alternative Remedy at a belated stage is the discretion of the Court: Gujarat HC [Read Judgment]")
Relegating a Party to the Alternative Remedy at a belated stage is the discretion of the Court: Gujarat HC [Read Judgment]
In a recent decision, the Gujarat High Court observed that it is the discretion of the Court to relegate a party to the alternative remedy at a...
“Mere voluntary disclosure of Income without any material evidence cannot form basis of Addition”: Gujarat HC [Read Judgment]
The Gujarat High Court in a recent decision observed that mere voluntary disclosure of income by the assessee under section 132(4) of the Income Tax Act, 1961 cannot form basis of making addition....
Revenue cannot verify the Claim of Deduction already approved by the prescribed Authority under Income Tax Rules; Gujarat HC
The Division Bench of Gujarat High Court in a recent ruling held that once the prescribed authority grants approval for deduction under income tax rules, the revenue cannot verify its conditions. The...
Claim towards Stamp Duty expenses incurred by the Assessee should be allowed under Income Tax Act; Gujarat HC [Read Judgment]
The Gujarat High Court, today delivered that the Assessee’s claim towards Stamp Duty expenses incurred by him while entering into a Contract is Eligible for exemption under Income Tax Act.The Division...
“Levy of Education & HSE Cess on Crude Oil is Illegal since It is not a Duty of Excise”: Gujarat HC [Read Judgment]
In a recent judgment Gujarat High Court has held that Crude Oil Cess imposed under the Oil Industry (Development) Act, 1974 is not excise duty and hence, Education Cess and Higher Secondary Education...
Assesse cannot be asked to pay Tax twice; Gujarat HC slams Income Tax dept. for Technical Snag [Read Judgment]
The division bench of Gujarat High Court has slammed the Income Tax department for a technical snag in the computer system of the department. The petitioner was working as Additional District and...