![Amalgamating Entity Ceases to Exist upon Approved Scheme of Amalgamation: Gujarat HC quashes Assessment Notice issued against Non-Existent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Amalgamating-Entity-Ceases-Amalgamating-Scheme-of-Amalgamation-Gujarat-High-Court-Assessment-Notice-Non-Existent-Company-taxscan.jpg "Amalgamating Entity Ceases to Exist upon Approved Scheme of Amalgamation: Gujarat HC quashes Assessment Notice issued against Non-Existent Company [Read Order]")
Amalgamating Entity Ceases to Exist upon Approved Scheme of Amalgamation: Gujarat HC quashes Assessment Notice issued against Non-Existent Company [Read Order]
In a recent decision a Division Bench of the Gujarat High Court quashed an assessment notice issued against non-existent company observed that...
![Gujarat HC Upholds Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme as Service Tax Liabilities Admitted & Paid Before Cut-Off Date [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Gujarat-HC-Upholds-Sabka-Vishwas-Legacy-Dispute-Resolution-Scheme-Service-Tax-Cut-Off-Date-TAXSCAN.jpg "Gujarat HC Upholds Eligibility for Sabka Vishwas (Legacy Dispute Resolution) Scheme as Service Tax Liabilities Admitted & Paid Before Cut-Off Date [Read Order]")
![Petition on Retrospective Amendment in GST Laws denying Benefit of Refund of Unutilized Input Tax Credit: Gujarat HC Stays Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Input-Tax-Credit-Taxscan.jpg "Petition on Retrospective Amendment in GST Laws denying Benefit of Refund of Unutilized Input Tax Credit: Gujarat HC Stays Demand [Read Order]")
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 can Adopt Full Value of Consideration even in case of Unregistered Transfers: Gujarat HC [Read Judgment]
Justices Akil Khureshi and Biren Vaishnav, in a recent ruling, held that section 50C of the Income Tax Act is applicable to a case where even a case where the document evidencing transfer of the...
![Dept can Adopt Full Value of Consideration even in case of Unregistered Transfers: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "Dept can Adopt Full Value of Consideration even in case of Unregistered Transfers: Gujarat HC [Read Judgment]")
‘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]")
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]")