Case Digest on Income Tax Judgments by High Courts, 2016-17 - Part 2
Royalty should be computed on the basis of Actual Sales Value, not on the List Price; Delhi HC allows deduction on Royalty CIT vs ORACLE INDIA...
![Interest Tax leviable even if Company’s Main Object is not Finance: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/06/Interest-Taxscan-1.jpg "Interest Tax leviable even if Company’s Main Object is not Finance: Gujarat HC [Read Judgment]")
![Gujarat HC permits to File Refund application as Chilling and Packaging of Milk is Exempted under GST [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/Refund-Packaging-Milk-Chill-Exempted-GST-Gujarat-High-Court-Taxscan.jpg "Gujarat HC permits to File Refund application as Chilling and Packaging of Milk is Exempted under GST [Read Judgment]")
![Gujarat HC allows Refund of IGST Paid on Import of Goods under EPCG Scheme [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/EPCG-Scheme-IGST-Paid-Refund-Gujarat-High-Court-Taxscan.jpg "Gujarat HC allows Refund of IGST Paid on Import of Goods under EPCG Scheme [Read Judgment]")
![PAN can’t be declared inoperative due to Non-Linking of with AADHAAR: Gujarat High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Aadhaar-PAN-Linking.jpg "PAN can’t be declared inoperative due to Non-Linking of with AADHAAR: Gujarat High Court [Read Order]")
Gujarat HC sets aside Reassessment Notice issued to Amalgamated Company which ceased to exist after Approval of Composite Scheme of Arrangement [Read Judgment]
The Gujarat High Court set aside Reassessment Notice issued to the amalgamated company which ceased to exist after approval of the composite scheme of arrangement. The petitioner filed before this...
![Gujarat HC sets aside Reassessment Notice issued to Amalgamated Company which ceased to exist after Approval of Composite Scheme of Arrangement [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/09/Royalty-Gujarat-High-Court-Taxscan.jpg "Gujarat HC sets aside Reassessment Notice issued to Amalgamated Company which ceased to exist after Approval of Composite Scheme of Arrangement [Read Judgment]")
No Charge on the Property for Alleged Dues of the Erstwhile Owners: Gujarat High Court [Read Judgment]
The Gujarat High Court has held that as the property had already been purchased by the petitioners, no charge could be entered on the property for alleged dues of the erstwhile owners. The ruling was...
![No Charge on the Property for Alleged Dues of the Erstwhile Owners: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/05/Safe-Harbor-Application-Gujarat-High-Court-Taxscan.jpg "No Charge on the Property for Alleged Dues of the Erstwhile Owners: Gujarat High Court [Read Judgment]")
Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1: Gujarat HC [Read Judgment]
The Gujarat High Court has ruled that, Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1. By this petition under Article 226 of the Constitution of India,...
![Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/11/ITC-Input-Tax-Credit-Taxscan.jpg "Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1: Gujarat HC [Read Judgment]")
GST Department can’t detain Goods on ground that Transport Receipt was a Photocopy and Details filled in Transport Receipt were Handwritten: Gujarat HC [Read Judgment]
The Gujarat High Court has observed that, Goods and Services Tax ( GST ) department cannot detain goods on the ground that the transport receipt was a photocopy and the details filled in the transport...
![GST Department can’t detain Goods on ground that Transport Receipt was a Photocopy and Details filled in Transport Receipt were Handwritten: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/Detention-Taxscan.jpg "GST Department can’t detain Goods on ground that Transport Receipt was a Photocopy and Details filled in Transport Receipt were Handwritten: Gujarat HC [Read Judgment]")
GST: Order of Attachment of Bank Account is Prima Facie without Authority of Law, says Gujarat HC [Read Order]
The Gujarat High Court has observed that, the order of attachment of bank account is prima facie without the authority of law and the order of blocking of credit is not backed by any statutory...
![GST: Order of Attachment of Bank Account is Prima Facie without Authority of Law, says Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/07/IGST-Refund-Gujarat-High-Court-Taxscan.jpg "GST: Order of Attachment of Bank Account is Prima Facie without Authority of Law, says Gujarat HC [Read Order]")