![Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]")
Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]
The Gujarat High Court has recently held that Re-Assessment under section 147/ 148 of the Income Tax Act, 1961 cannot be re-opened merely on the...
![Gujarat HC allows Payment of GST Arrears in Installments [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/GST-Arrears-Taxscan.jpg "Gujarat HC allows Payment of GST Arrears in Installments [Read Order]")
![Gujarat High Court dismisses PIL Challenging GST Late Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/GSTR-3B-Late-Fee-Taxscan.jpg "Gujarat High Court dismisses PIL Challenging GST Late Fee [Read Order]")
![GST TRAN-1 can’t be Re-Opened in the absence of Genuine Attempt to File E-Returns or Technical Glitches: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/GST-TRAN-1-Taxscan.jpg "GST TRAN-1 can’t be Re-Opened in the absence of Genuine Attempt to File E-Returns or Technical Glitches: Gujarat HC [Read Order]")
Tax Arrears of deceased Assessee can’t be Recovered out of Personal Properties of Wife: Gujarat HC [Read Judgment]
Two-judge bench of the Gujarat High Court comprising Justice Akil Kureshi and Justice A.Y. Kogje in the case of Meena Krishna Agarwal Versus Assistant Commissioner decided that Tax Arrears of a...
![Tax Arrears of deceased Assessee can’t be Recovered out of Personal Properties of Wife: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Tax-Arrear.jpg "Tax Arrears of deceased Assessee can’t be Recovered out of Personal Properties of Wife: Gujarat HC [Read Judgment]")
Mere Allotment of PAN would not make Allottee a Separate Entity for purpose of Tax Assessment: Gujarat HC [Read Order]
Justices Akil Kureshi and Biren Vaishnav of Gujarat High Court, in a recent ruling, held that mere allotment of Permanent Account Number (PAN) under section 139A of the Income Tax Act, 1961 would not...
![Mere Allotment of PAN would not make Allottee a Separate Entity for purpose of Tax Assessment: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/PAN-Tax-Scan.jpg "Mere Allotment of PAN would not make Allottee a Separate Entity for purpose of Tax Assessment: Gujarat HC [Read Order]")
Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme under Sec 35AC [Read Judgment]
The Gujarat High Court upheld the vires of the sub-section (7) of Section 35AC of the Income Tax Act. The benefit of deduction under section 35AC of the Income Tax Act no more available, in respect to...
![Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme under Sec 35AC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/Donation-Taxscan.jpg "Gujarat HC Upholds Vires of Provision Denying Deduction for Payments to Eligible Project or Scheme under Sec 35AC [Read Judgment]")
Dept should Allow Assessee to Correct PAN of the Deductee in the TDS Statement: Gujarat HC [Read Judgment]
While allowing a petition filed by M/s Purnima Advertising Agency Pvt Ltd, a division bench of the Gujarat High Court directed the Income Tax department to allow the petitioner to correct PAN of the...
![Dept should Allow Assessee to Correct PAN of the Deductee in the TDS Statement: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg "Dept should Allow Assessee to Correct PAN of the Deductee in the TDS Statement: Gujarat HC [Read Judgment]")
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
In Rajesh Kourani v. Union of India & Ors, a division bench of the Gujarat High Court held that the IT Department can collect a late fee even prior to the insertion of Section 234E of the Income...
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...
A Director of Company cannot escape from Tax Liability by merely stating he was not in charge of Affairs of the Company: Gujarat HC [Read Judgment]
In Ajay surendra Patel v. DCIT, the division bench of the Gujarat High Court categorically held that a Director of a Company cannot escape from tax liability by merely stating that he was not in...