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Gujarat High Court Case Commentaries

Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent

Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent

Date: Dec 5, 2013
Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent Introduction The case of Astik Dyestuff Pvt. Ltd. (S) v....
Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd.

Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd.

Date: Nov 14, 2013
Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd. Introduction The case of Commissioner Of Service Tax v. Zydus Technologies Ltd....
Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India

Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India

Date: Oct 26, 2013
Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India Introduction In the landmark case of E.I. Dupont India Pvt. Ltd. v. Union Of India, decided by...
Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India

Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India

Date: Oct 18, 2013
Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India Introduction The case of Railway Corridor Virodh Kishan Sangh v. Union Of...
Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd.

Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd.

Date: Oct 16, 2013
Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd. Introduction The case of Commissioner Of Income Tax Ahmedabad...
Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities

Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities

Date: Oct 2, 2013
Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities Introduction In the landmark case of Commissioner Of Income Tax Ahmedabad III (S) v....
Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat

Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat

Date: Aug 17, 2013
Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat Introduction The case of Iqbal Dawood Hala v. State Of Gujarat, adjudicated by the Gujarat High...
Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana

Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana

Date: Aug 14, 2013
Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana Introduction The case of State Of Gujarat Through Secretary & Anr. v. Kanubhai Kantilal Rana was adjudicated...
Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa

Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa

Date: Aug 1, 2013
Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa Introduction The case of Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa (Gujarat High Court,...
Strict Adherence to Section 147 Conditions in Reassessment Proceedings: GM India v. DCIT

Strict Adherence to Section 147 Conditions in Reassessment Proceedings: GM India v. DCIT

Date: Jul 30, 2013
Strict Adherence to Section 147 Conditions in Reassessment Proceedings: General Motors India Pvt. Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of General Motors India Pvt. Ltd. v....
ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd.

ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd.

Date: Jul 19, 2013
ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd. Introduction The case of Assistant Commissioner Of Income-Tax v. GE...
Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat

Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat

Date: Jul 9, 2013
Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat Introduction The case of Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat And Another adjudicated by the...
Comprehensive Commentary on Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax

Comprehensive Commentary on Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax

Date: Jun 25, 2013
Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax: A Landmark Ruling on Reopening Assessments Beyond Four Years Introduction The case of Gujarat Lease Financing Ltd. v. Deputy...
Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court

Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court

Date: Jun 21, 2013
Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court Introduction The case of Avaya Global Connect Ltd. And Another v. Union Of India And Others,...
Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel

Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel

Date: May 7, 2013
Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel Introduction The case of Dcit - Central Circle - 1...
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...
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...
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