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Landmark Rulings

Gujarat High Court — Direct Tax

380 rulings

  1. Gujarat High Court · 09 Dec 2024
    Gujarat HC Rules on Competency of JAO in Notice Issuance Under Section 148 After Search Operations

    Talati And Talati LLP Vs Office of Assistant Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 34575 (HC-GUJARAT) · Section 148

  2. Gujarat High Court · 03 Sep 2024
    Gujarat High Court Rules in Favor of Assessee Permitting Condonation of Delay in Filing Form 10-IC for Reduced Tax Rate Under Section 115BAA

    V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr

    (2024) TaxCorp(LJ) 34474 (HC-GUJARAT) · Section 115BAA

  3. Gujarat High Court · 09 Aug 2024
    Tax Department's Appeal Dismissed: Gujarat HC Upholds ITAT's Decision

    N K Industries Ltd Vs Principal Commissioner of Income Tax 3

    (2024) TaxCorp(LJ) 34408 (HC-GUJARAT)

  4. Gujarat High Court · 23 Jul 2024
    Gujarat High Court Rules Notice for Reopening Assessment Invalid Due to Lack of Evidence of Escaped Income.

    TORAL HEMANSHUBHAI SHAH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1 (3)

    (2024) TaxCorp(LJ) 34366 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=92979&Category=Judgment&CategoryType=Zip

  5. Gujarat High Court · 02 Jul 2024
    Gujarat HC Upholds Section 54 Deduction for Cash Property Transactions Disclosed to Settlement Commission

    Ashwinbhai Babubhai Dudhat Vs THE INTERIM BOARD FOR SETTLEMENT (IBS) -1 & ANR.

    (2024) TaxCorp(LJ) 34214 (HC-GUJARAT) · Section 54

  6. Gujarat High Court · 02 Jul 2024
    Gujarat HC Upholds Validity of 245C Applications Filed Before Amendment, Quashes Interim Board's Order

    Vetrivel Infrastructure Vs Deputy Commissioner of Income tax

    (2024) TaxCorp(LJ) 34213 (HC-GUJARAT) · Section 245C

  7. Gujarat High Court · 16 Apr 2024
    HC - Gujarat HC Upholds Search Against Lawyer, Criticises Search Party's Conduct, and Rules on Attorney-Client Privilege.

    Maulikkumar Satishbhai Sheth Vs INCOME TAX OFFICER ASSESSMENT UNIT 4(2)(6)

    (2024) TaxCorp(LJ) 33733 (HC-GUJARAT)

  8. Gujarat High Court · 23 Mar 2024
    HC - Gujarat High Court Rules on Taxing Surrendered Income Without Incriminating Material Under Section 154.

    Setco Automotive Ltd Vs The Principal Commissioner of Income Tax 1

    (2024) TaxCorp(LJ) 33607 (HC-GUJARAT) · Section 154

  9. Gujarat High Court · 27 Jan 2024
    Gujarat High Court Upholds ITAT Decision, Grants Exemption under Section 11 for Late Form 10B Filing

    Gujarat Energy Development Agency Vs The Commissioner Of Income Tax

    (2024) TaxCorp(LJ) 33201 (HC-GUJARAT) · Section 11

  10. Gujarat High Court · 09 Jan 2024
    Gujarat High Court Sets Precedent in Taxation of Unaccounted Stock

    LAXMI GOLD PALACE VERSUS DEPUTY COMMISSIONER OF INCOME TAX, GANDHINAGAR

    (2024) TaxCorp(LJ) 33095 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91643&Category=Judgment&CategoryType=Zip

  11. Gujarat High Court · 06 Jan 2024
    Gujarat HC Upholds Taxpayer Rights: Delays in ITR Filing Condonable, Ensures Refund with Interest

    Ramjibhai Lavabhai Undhad Vs CHIEF COMMISSIONER OF INCOME TAX

    (2024) TaxCorp(LJ) 33080 (HC-GUJARAT)

  12. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Restricts Rectification Scope under Sec.254(2) to Patent Errors Only.

    Hitesh Ashok Vaswani Vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

    (2023) TaxCorp(LJ) 32688 (HC-GUJARAT) · Section 254(2)

  13. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Clears Assessee of Revision Under Section 263 for Loan Repayments.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX 1 VERSUS CORUS VITRIFIED PVT. LTD.

    (2023) TaxCorp(LJ) 32683 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91088&Category=Judgment&CategoryType=Zip

  14. Gujarat High Court · 07 Nov 2023
    HC - Gujarat High Court Upholds ITAT's Decision to Delete Penalty Under Section 270A for Alleged Misreporting of Income.

    THE PRINCIPAL COMMISSIONER OF INCOME TAX, RAJKOT 1 VERSUS PRAFULBHAI VALLABHDAS FULETRA

    (2023) TaxCorp(LJ) 32682 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=91089&Category=Judgment&CategoryType=Zip

  15. Gujarat High Court · 30 Oct 2023
    HC - Gujarat High Court Quashes Reopening of Assessment, Affirms the Sanctity of Completed Proceedings.

    M/S. RATNABHUMI DEVELOPERS LIMITED VERSUS THE ASST. COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32630 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90972&Category=Judgment&CategoryType=Zip

  16. Gujarat High Court · 28 Oct 2023
    HC - Gujarat High Court Nullifies Reopening of Assessment u/s 147: AO’s Reasons Found Vague and Non-specific.

    PARESH BABUBHAI BAHALANI VERSUS INCOME TAX OFFICER WARD 1 (1), BHAVNAGAR

    (2023) TaxCorp(LJ) 32617 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90930&Category=Judgment&CategoryType=Zip

  17. Gujarat High Court · 26 Oct 2023
    HC - Gujarat HC Backs Assessee: Technical Glitch Won't Deny Concessional Tax Rate Benefit.

    KGY Glass Industries (P) Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX 1

    (2023) TaxCorp(LJ) 32607 (HC-GUJARAT) · Section 115BAA

  18. Gujarat High Court · 21 Oct 2023
    HC - Gujarat HC Supports Assessee on Sec.35(2AB) Deduction, Delay in Form-3CL Not Their Fault.

    Schaeffler India Ltd Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX

    (2023) TaxCorp(LJ) 32586 (HC-GUJARAT) · Section 35(2AB)

  19. Gujarat High Court · 13 Oct 2023
    HC - Right-Shares Allotment Not Taxable Under Sec.56(2)(vii)(c): Gujarat HC Clarifies Distinction Between Creation and Transfer.

    Jigar Jashwantlal Shah Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX 1

    (2023) TaxCorp(LJ) 32525 (HC-GUJARAT) · Section 56(2)(vii)(c)

  20. Gujarat High Court · 07 Oct 2023
    HC - Gujarat High Court Quashes Reassessment under Section 147, Citing Complete Disclosure by Assessee and Lack of Fresh Tangible Material.

    SHEFALI CHINTAN PARIKH VERSUS ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 5 (2) (1)

    (2023) TaxCorp(LJ) 32473 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=90714&Category=Judgment&CategoryType=Zip

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