![Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]")
Gujarat HC Strikes down GST Provision denying Cenvat Credit on Stock of Goods purchased prior to One Year to First Dealers [Read Judgment]
In a landmark ruling, a two-judge bench of the Gujarat High Court has struck down the provision relating to Transitional Credit providing for 1 year...
![Education Subsidy given by Employer to Schools where Children of Employees pay only part Fee is not Perquisite: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Perquisite-Taxscan.jpg "Education Subsidy given by Employer to Schools where Children of Employees pay only part Fee is not Perquisite: Gujarat HC [Read Judgment]")
![Levy of IGST on Ocean Freight: Gujarat HC issues Notice to Government [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Ocean-Freight.jpg "Levy of IGST on Ocean Freight: Gujarat HC issues Notice to Government [Read Order]")
‘Tax Arrear’ for the purpose of Direct Tax Amnesty Scheme, 2016 includes Penalty: Gujarat HC [Read Judgment]
In a recent ruling, a division bench of the Gujarat High Court held that the definition of “tax arrear” under the Direct Tax Dispute Resolution Scheme, 2016 includes penalty also. However, Justices...
![‘Tax Arrear’ for the purpose of Direct Tax Amnesty Scheme, 2016 includes Penalty: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Tax-Arrear.jpg "‘Tax Arrear’ for the purpose of Direct Tax Amnesty Scheme, 2016 includes Penalty: Gujarat HC [Read Judgment]")
![TDS Not Payable on License Fee paid to IRCTC: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/IRCTC-TaxScan.jpg "TDS Not Payable on License Fee paid to IRCTC: Gujarat HC [Read Order]")
Financial Co. cannot claim Deduction in respect of Interest collected with EMI after the Sale of Portfolios to Another Co.: Gujarat HC [Read Judgment]
A division bench of the Gujarat High Court in Gruh Finance Ltd v. DCIT, held that a Finance Corporation cannot claim of deduction under section 36(1)(viii) of the Income Tax Act, 1961 in respect of...
![Financial Co. cannot claim Deduction in respect of Interest collected with EMI after the Sale of Portfolios to Another Co.: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/Deduction-Section-36.jpg "Financial Co. cannot claim Deduction in respect of Interest collected with EMI after the Sale of Portfolios to Another Co.: Gujarat HC [Read Judgment]")
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
A division bench of the Gujarat High Court, recently in Pr. CIT v. M/s Veer Gems, held that mere fact that an enterprise has de facto participation in the capital, management or control over the other...
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]](https://www.taxscan.in/wp-content/uploads/2017/06/Karnavati-Club.jpg "Principle of Mutuality applies to Club run by a Company: Gujarat HC deletes Addition of Life Membership and Entrance Fees [Read Order]")