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Gujarat High Court Case Commentaries

Gujarat High Court Upholds Strict Compliance with Limitation Laws: Non-Condonation of Delay in Government Tax Appeal

Gujarat High Court Upholds Strict Compliance with Limitation Laws: Non-Condonation of Delay in Government Tax Appeal

Date: May 4, 2013
Gujarat High Court Upholds Strict Compliance with Limitation Laws: Non-Condonation of Delay in Government Tax Appeal Introduction The case of State Of Gujarat v. Tudor India adjudicated by the...
Gujarat High Court Clarifies Scope of Section 40(a)(ia) in Income-Tax Act, 1961

Gujarat High Court Clarifies Scope of Section 40(a)(ia) in Income-Tax Act, 1961

Date: May 3, 2013
Gujarat High Court Clarifies Scope of Section 40(a)(ia) in Income-Tax Act, 1961 Introduction The Gujarat High Court delivered a landmark judgment on May 2, 2013, in the case of Commissioner Of Income...
Gujarat High Court Establishes Strict Limitations on Reopening Assessments under Section 148

Gujarat High Court Establishes Strict Limitations on Reopening Assessments under Section 148

Date: May 1, 2013
Gujarat High Court Establishes Strict Limitations on Reopening Assessments under Section 148 Introduction In the landmark case of Cliantha Research Limited (formerly BA Research) vs. Deputy...
Gujarat High Court's Landmark Ruling on Deemed Dividends and Trust Settlements

Gujarat High Court's Landmark Ruling on Deemed Dividends and Trust Settlements

Date: Apr 30, 2013
Gujarat High Court's Landmark Ruling on Deemed Dividends and Trust Settlements Introduction The case of Commissioner Of Income Tax (S) v. Krupeshbhai N. Patel Opponent(S) was adjudicated by the...
Jurisdictional Limits of Additional Chief Metropolitan Magistrates under SARFAESI Act: Insights from Manjudevi R. Somani v. Union Of India & 2

Jurisdictional Limits of Additional Chief Metropolitan Magistrates under SARFAESI Act: Insights from Manjudevi R. Somani v. Union Of India & 2

Date: Apr 23, 2013
Jurisdictional Limits of Additional Chief Metropolitan Magistrates under SARFAESI Act: Insights from Manjudevi R. Somani v. Union Of India & 2 Introduction The case of Manjudevi R. Somani...
Constitutional Limits on Amendment Power: Gujarat High Court Strikes Down 97th Amendment for Non-compliance with Article 368(2)

Constitutional Limits on Amendment Power: Gujarat High Court Strikes Down 97th Amendment for Non-compliance with Article 368(2)

Date: Apr 23, 2013
Constitutional Limits on Amendment Power: Gujarat High Court Strikes Down 97th Amendment for Non-compliance with Article 368(2) Introduction The case of Rajendra N. Shah v. Union Of India & Anr. was...
Legitimate Tax Planning Affirmed in Commissioner Of Income-Tax v. Special Prints Ltd.

Legitimate Tax Planning Affirmed in Commissioner Of Income-Tax v. Special Prints Ltd.

Date: Apr 16, 2013
Legitimate Tax Planning Affirmed in Commissioner Of Income-Tax v. Special Prints Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v. Special Prints Ltd., adjudicated by the...
Genuine Loan Transactions and Creditworthiness Under Section 68: Insights from Umesh Krishnani vs. Income Tax Officer

Genuine Loan Transactions and Creditworthiness Under Section 68: Insights from Umesh Krishnani vs. Income Tax Officer

Date: Apr 16, 2013
Genuine Loan Transactions and Creditworthiness Under Section 68: Insights from Umesh Krishnani vs. Income Tax Officer Introduction The case of Umesh Krishnani (S) v. Income Tax Officer Opponent (S)...
Right to Cross Examination Reinforced in Central Excise Adjudication: Insights from Gujarat High Court's Decision in Vulcan Industrial Engineering Co. Ltd. vs. Union of India

Right to Cross Examination Reinforced in Central Excise Adjudication: Insights from Gujarat High Court's Decision in Vulcan Industrial Engineering Co. Ltd. vs. Union of India

Date: Apr 11, 2013
Right to Cross Examination Reinforced in Central Excise Adjudication: Insights from Gujarat High Court's Decision in Vulcan Industrial Engineering Co. Ltd. vs. Union of India Introduction The case of...
Agreement to Sale Does Not Constitute Transfer for Capital Gains Tax Purposes: Ratna Trayi Reality Service P. Ltd. v. Income-Tax Officer

Agreement to Sale Does Not Constitute Transfer for Capital Gains Tax Purposes: Ratna Trayi Reality Service P. Ltd. v. Income-Tax Officer

Date: Apr 10, 2013
Agreement to Sale Does Not Constitute Transfer for Capital Gains Tax Purposes: Ratna Trayi Reality Service P. Ltd. v. Income-Tax Officer Introduction The case of Ratna Trayi Reality Service P. Ltd....
Clarifying "Wholly and Exclusively": Gujarat High Court Upholds Allowance of Advertisement Expenses

Clarifying "Wholly and Exclusively": Gujarat High Court Upholds Allowance of Advertisement Expenses

Date: Apr 5, 2013
Clarifying "Wholly and Exclusively": Gujarat High Court Upholds Allowance of Advertisement Expenses in Commissioner Of Income Tax V (S) v. Khambhatta Family Trust Opponent(S) Introduction The case of...
Set-Off of Business Loss Against Income from Other Sources: Landmark Gujarat High Court Judgment

Set-Off of Business Loss Against Income from Other Sources: Landmark Gujarat High Court Judgment

Date: Apr 5, 2013
Set-Off of Business Loss Against Income from Other Sources: Landmark Gujarat High Court Judgment Introduction The case of Commissioner Of Income Tax-II (S) v. Shilpa Dyeing & Printing Mills Pvt. Ltd....
Clarifying Deductibility of Sales Commissions and Investment Expenses: Commissioner Of Income-Tax v. Suzlon Energy Ltd. Judgment

Clarifying Deductibility of Sales Commissions and Investment Expenses: Commissioner Of Income-Tax v. Suzlon Energy Ltd. Judgment

Date: Apr 4, 2013
Clarifying Deductibility of Sales Commissions and Investment Expenses: Commissioner Of Income-Tax v. Suzlon Energy Ltd. Judgment Introduction The case Commissioner Of Income-Tax v. Suzlon Energy Ltd....
Registration of Infant Stage Trusts under Section 12A: Judicial Clarification on Genuineness of Activities

Registration of Infant Stage Trusts under Section 12A: Judicial Clarification on Genuineness of Activities

Date: Apr 3, 2013
Registration of Infant Stage Trusts under Section 12A: Judicial Clarification on Genuineness of Activities Introduction The case of Director of Income Tax (Exemption) (S) v. Panna Lalbhai Foundation...
Declaration of Service Tax Exemption for Mutual Clubs: Analysis of Sports Club Of Gujarat Ltd. v. Union Of India

Declaration of Service Tax Exemption for Mutual Clubs: Analysis of Sports Club Of Gujarat Ltd. v. Union Of India

Date: Mar 26, 2013
Declaration of Service Tax Exemption for Mutual Clubs: Analysis of Sports Club Of Gujarat Ltd. v. Union Of India Introduction The case of Sports Club Of Gujarat Ltd. v. Union Of India & 3 (S) was...
Cadila Healthcare Ltd. Judgment: Clarifying Tax Treatment of Pharmaceutical Expenditures and 'In-House' Research

Cadila Healthcare Ltd. Judgment: Clarifying Tax Treatment of Pharmaceutical Expenditures and 'In-House' Research

Date: Mar 21, 2013
Cadila Healthcare Ltd. Judgment: Clarifying Tax Treatment of Pharmaceutical Expenditures and 'In-House' Research Introduction The case of Commissioner Of Income Tax v. Cadila Healthcare Ltd....
Genuineness of Cash Credit Transactions under Section 68: Insights from Blessing Construction v. Income Tax Officer

Genuineness of Cash Credit Transactions under Section 68: Insights from Blessing Construction v. Income Tax Officer

Date: Mar 14, 2013
Genuineness of Cash Credit Transactions under Section 68: Insights from Blessing Construction v. Income Tax Officer Introduction Blessing Construction v. Income Tax Officer is a pivotal judgment...
Allowability of Feasibility Study Expenditures on Abandoned Projects under Income Tax Law

Allowability of Feasibility Study Expenditures on Abandoned Projects under Income Tax Law

Date: Mar 13, 2013
Allowability of Feasibility Study Expenditures on Abandoned Projects under Income Tax Law Introduction The case of Deputy Commissioner Of Income-Tax v. Gujarat Narmada Valley Fertilizers Co. Ltd.,...
Mandatory Compliance with Appellate Court Procedures: Insights from Ajitsinh Babubhai Jadav v. Wadhwan Mahajan Panjarapol

Mandatory Compliance with Appellate Court Procedures: Insights from Ajitsinh Babubhai Jadav v. Wadhwan Mahajan Panjarapol

Date: Mar 6, 2013
Mandatory Compliance with Appellate Court Procedures: Insights from Ajitsinh Babubhai Jadav v. Wadhwan Mahajan Panjarapol Introduction The case of Ajitsinh Babubhai Jadav (S) v. Wadhwan Mahajan...
Strict Adherence to Legal Grounds for Removal of Elected Representatives: Insights from Dashrathlal Ishwarlal Patel v. State Of Gujarat

Strict Adherence to Legal Grounds for Removal of Elected Representatives: Insights from Dashrathlal Ishwarlal Patel v. State Of Gujarat

Date: Mar 6, 2013
Strict Adherence to Legal Grounds for Removal of Elected Representatives: Insights from Dashrathlal Ishwarlal Patel Petitioner v. State Of Gujarat & 3 Introduction The case of Dashrathlal Ishwarlal...
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