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Judiciary Level
High Court
Code
GUJ
HC:Quashes non-resident’s re-assessment on change of opinion on share…
HC:Sec 41(1) inapplicable to write back of provision created in tax exemption year …
HC:Cautions ITAT on rectifying CIT’s administrative non-appealable order u/s.…
HC:Can't set-off un-absorbed depreciation in computing 'additional…
HC:Revised monetary threshold for Dept appeals prospective; Larger bench…
HC:Upholds ITAT order, allows use of independent agency price quotations as CUP
HC:Rules on Sec 80IA(9) and Sec 80HHC deduction interplay; Rejects double…
HC:Quashes Sec. 158BD proceedings against 'other person' citing un…
HC:Upholds disallowance on cross cheque payment; Account payee cheque mandated u/…
HC:Sale of un-utilized FSI, mere 'land sale', not eligible for Sec 80-IB deduction…
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Direct Tax
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