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Gujarat High Court

Gujarat H.C : The ITAT is justified in confirming the addition of Rs.20 lakh as unexplained cash credit u/s 68 for unscecured loan though there is confirmation from lander

Avijit Das / February 12, 2018

High Court Of Gujarat Pavankumar M. Sanghvi vs. ITO Section 68 Akil Kureshi & B.N. Karia, JJ. Tax Appeal No. […]

Income Tax Case Laws

Gujarat H.C : The Hon’ble Tribunal was right in law and on facts to apply gross profit rate of 8% on construction activities and the principle of peak balance on undisclosed receipts and payments in the case of an assessee who is engaged in trading of land, development and construction activities

Avijit Das / February 10, 2018

High Court Of Gujarat Pr.CIT vs. Vikas A. Shah Akil Kureshi & B.N. Karia, JJ. Tax Appeal No. 1004 to

Sec. 143(1), Section 143

Gujarat H.C: The respondent-Assessing Officer seeking to reopen the petitioner’s assessment for the assessment year 2010-11

Avijit Das / February 6, 2018

High Court Of Gujarat Jalil Abdulbhai Shaikh vs. DCIT Akil Kureshi & B.N. Karia, JJ. Section 143(1) Asst. Year 2010-11

Gujarat H.C : Penalty proceedings under section 271(1)(c) of the Act for concealment of income and for furnishing inaccurate particulars of income

Avijit Das / February 5, 2018

High Court Of Gujarat Nitin Babubhai Rohit vs. Dharmendra Vishnubhai Patel Section 143(3) Akil Kureshi & B.N. Karia, JJ. Special

Gujarat H.C : The petitioner has challenged the notice dated 31.3.2017 issued by the respondent under section 148 of the Income Tax Act, 1961

Avijit Das / January 30, 2018

High Court Of Gujarat Amar Jewellers Ltd. vs. DCIT Section 148 Asst. Year 2010-11 Harsha Devani & A.S. Supehia, JJ.

Sec. 271AAA, Section 271

Gujarat H.C : Where Assessing Officer levied penalty under section 271AAA for default of not substantiating manner in which undisclosed income was earned, in view of fact that assessee developer had made statement that undisclosed income was earned by way of ‘on money’ received in its housing project and, moreover, assessee had paid due tax on said income, impugned penalty was unjustified

Avijit Das / January 22, 2018

High Court Of Gujarat Pr.CIT, Surat-2 vs. Swapna Enterprise Section : 271AAA Assessment Year: 2011-12 Ms. Harsha Devani And A.S.

Sec. 158BC, Section 281

Gujarat H.C : Where a notice has been served on a defaulter under rule 2, the defaulter or his representative in interest shall not be competent to mortgage, charge, lease or otherwise deal with any property belonging to him except with the permission of the Tax Recovery Officer, nor shall any civil court issue any process against such property in execution of a decree for the payment of money

Avijit Das / December 20, 2017

High Court Of Gujarat Nitaben Harishbhai Shah vs. Tax Recovery Officer Section 158BC(d), 281 Harsha Devani & A.S. Supehia, JJ.

Gujarat H.C : Direct labour charges are not covered by the provisions of section 40(a)(ia) of the Income Tax Act, 1961 despite the fact that there is no employer-employee relation between the labourers and the assessee

Avijit Das / December 20, 2017

High Court Of Gujarat Pr.CIT vs. Swastik Construction Section 260A Asst. Year 2007-08 Harsha Devani & A.S. Supehia, JJ. Tax

Gujarat H.C : Whether the Tribunal is right in law and on facts in confirming the order passed by the CIT(A) deleting the disallowance of Rs. 24,22,063 paid to Green Environment Co-operative Society on account of contribution for common effluent treatment plant ?

Avijit Das / November 20, 2017

High Court Of Gujarat CIT vs. Jayendrakumar Hiralal Section 37 Y.R. Meena, C. J. & Smt. Abhilasha Kumari, J. Tax

Gujarat H.C : Where assessee company had development infrastructure facilities and allotted plots to 34 units in assessment year 2010-11 which was more than minimum requirement as per Industrial Park Scheme 2008, assessee became eligible for benefit under section 80-IA from assessment year 2010-11 itself

Avijit Das / November 3, 2017

High Court Of Gujarat Devraj Infrastuctures Ltd. vs. Chairman/Member (Industrial Park) Section 80-IA Akil Kureshi And Biren Vaishnav, JJ. Special

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