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Double Taxation Avoidance Agreements , Appearances before Income-tax Authorities..
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Case laws before Hon'ble Gujarat High Court
V. National Faceless Assessment Centre, Delhi & Anr. High Court of Gujarat, Ahmedabad SCA No. 6328 of 2024
Hon'ble High Court held that where an assessment order is passed without due consideration of the voluminous submissions and supporting documents furnished by the petitioner, such order cannot be sustained in law. Accordingly, the impugned assessment order was quashed and set aside, and the matter was remanded to the file o Assessing Officer to pass a fresh order after granting the petitioner an effective opportunity of hearing, as mandated under the provisions of the Income Tax Act.
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Case laws before Hon'ble Gujarat High Court [2025] 174 taxmann.com 6 (Gujarat) HIGH COURT OF GUJARAT
GST: Where assessee had purchased coal on payment of Cess and utilized such coal for manufacture of goods which were exported on payment of IGST, IGST was refunded by Custom Authorities under Section 54(3) read with Section 16 of IGST Act being a zero rated supply, assessee was entitled to refund of unutilized ITC of Cess paid on purchase of coal.
For GIDC Leasehold Rights [2025] 177 taxmann.com 286 (Gujarat) HIGH COURT OF GUJARAT
GST : Where plot of land was allotted by lessor GIDC, assignment of same by lessee by way of sale and transfer of leasehold rights in favour of third party-assignee would amount to assignment/sale/transfer of benefits arising out of 'immovable property' by lessee-assignor; such transaction would not be subject to levy of GST.
For Surviving period: [2025:GUJHC:54897-DB] HIGH COURT OF GUJARAT
INCOME TAX : Hon'ble Gujarat High Court quashed a reassessment notice dated 26.07.2022 issued under section 148 of the Income-tax Act, 1961 for A.Y. 2014-15 as being time-barred, holding that in light of the Supreme Court rulings in Union of India v. Ashish Agarwal (2022) 444 ITR 1 (SC) and Union of India v. Rajeev Bansal (2024) 469 ITR 46 (SC), notices issued under the old regime between 01.04.2021 and 30.06.2021 pursuant to TOLA were to be treated as notices under section 148A(b) of the new regime, and validity of subsequent reassessment notices depended on issuance within the “surviving time” available under the Act read with TOLA; since in the present case, the surviving time expired on 10.06.2022, but the impugned notice was issued only on 26.07.2022, it was beyond limitation and therefore invalid, rendering all consequential orders and proceedings unsustainable.
1. Section 261 of the Income-tax Act, 1961 - Supreme Court - Appeals to (Re-call of judgment) - Assessee-applicant was served with Court notice of SLP - However, none appeared on behalf of assessee and judgment was passed ex-parte - Assessee filed application for re-call of judgment and de novo hearing on ground that it was not served with said notice - Whether since assessee was duly served through its Authorised Representative and was also provided sufficient opportunities to appear before Court and contest matter, application filed by assessee was to be dismissed.
Case law before Hon'ble Income Tax Appellate Tribunal Dharamdas Charitable Trust V.
ITAT Ahmedabad bench held that CIT(E) was not justified in rejecting the assessee's application for approval under Section 80G(5) of the Act on the ground that one of the objects of the trust was religious in nature. The Tribunal observed that activities such as organising Ramkatha, Bhagwat Katha, and Yagna cannot be regarded as propagation of any particular religion; rather, these programmes are conducted for the benefit of the public at large. They serve to guide society towards a moral, spiritual, and contented life, encourage individuals to refrain from sinful or immoral conduct, and ultimately promote peace, progress, and the welfare of all.
Case law before Hon'ble Income Tax Appellate Tribunal [2022] 136 taxmann.com 128 (Ahmedabad - Trib.) IN THE ITAT AHMEDABAD BENCH 'C'
INCOME TAX : Funds given by assessee as donation to political parties and charitable Institutions (donees) under section 80GGC could not have been disallowed treating same as bogus on ground that donees failed to use it for object which had been made eligible to receive donation as Act nowhere puts obligation upon donor to ensure how funds are utilized by donee towards their objects.
Case law before Hon'ble Central Administrative Tribunal For Service matter:
CAT, Ahmedabad OA No. 410/2022
The Central Administrative Tribunal, Ahmedabad Bench, held that the applicant's request for inter-charge transfer from Gujarat to Karnataka, made after completion of 10 years of service, could not be defeated by subsequent CBDT instructions dated 22.12.2020 restricting transfers to loan basis. Since her request was submitted prior to the issuance of the circular and her hardship was comparable to other exceptional cases where transfer was granted, the Tribunal directed the respondents to reconsider her representation dated 11.02.2020 under the earlier regime within 12 weeks.