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Gujrat High Court

B.P.Mundra > Income Tax > Cases Income tax > High Court > Gujrat High Court

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  • Gujarat High Court on 11 February, 2020 held that if Employees contribution to ‎PF account as well as ESI contribution deposited timely as per section 36(1)(va) ‎then only the deduction is allowable. Kindly note that law as propounded by case ‎laws is different in different States. Kindly further note that this is relating to ‎Employee contribution not employer contribution. PCIT vs M/S Suzlon Energy ‎Ltd.‎

  • Section 147, 132 Gujarat High Court on 25 February, 2020 held that when Search and seizure of incriminating ‎material is at third party and have not in the name of or in hand writings or signature of the ‎assessee, also no such transaction is with third party then in the absence of any other ‎independent material to corroborate the statement of third party no addition can be made.‎ it-cases-205-2020

  • Eligible credit को मात्र इस आधार पर दिए जाने से मना नहीं किया जा सकता कि निर्धारिती ने TRAN-1 form सही नहीं भरा। सरकार या तो ऑनलाइन TRAN-1 सही करने का ऑप्शन दें या मैनुअली भरे हुए को सही मानकर क्लेम स्वीकार करें

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