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Including Additional Income In Absence Of Incriminating Material Is Outside The Purview Of Rectification Proceedings: Gujarat High Court

The Gujarat High Court has held that including additional income in the absence of incriminating material is outside the purview of rectification proceedings under Section 154 of the Income Tax Act,. ....

Justice Niralr Mehta , Nikuntk Raval , Justice Bhargav , Gujarat High Court , Income Tax Act , Justice Niral , Assessing Officer , Companies Act , For Petitioner ,

S. 80IA(4) Deduction Available To Assessee Engaged In Developing Infrastructure Projects Like Roads, Canals: Gujarat High Court

The Gujarat High Court has allowed the deduction under Section 80IA(4) of the Income Tax Act to the assessee engaged in developing infrastructure projects like roads, canals, etc.The bench of Justice. ....

Justice Bhargav , Varunk Patel , Justice Niralr Mehta , Gujarat High Court , Income Tax Act , Justice Niral , For Appellant , Eveloping Infrastructure Projects ,