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Gujarat High Court Case Commentaries

Regularization of Revised Returns Beyond Limitation under Section 119(2)(b): The Jay Vijay Express Carriers Case

Regularization of Revised Returns Beyond Limitation under Section 119(2)(b): The Jay Vijay Express Carriers Case

Date: Mar 6, 2013
Regularization of Revised Returns Beyond Limitation under Section 119(2)(b): The Jay Vijay Express Carriers Case Introduction The case of Jay Vijay Express Carriers Petitioner(S) v. Commissioner Of...
Clarifying Tax Deductions: Legislative Competence and Retrospective Amendments in Section 80IA – Katira Construction Ltd. v. Union Of India

Clarifying Tax Deductions: Legislative Competence and Retrospective Amendments in Section 80IA – Katira Construction Ltd. v. Union Of India

Date: Mar 5, 2013
Clarifying Tax Deductions: Legislative Competence and Retrospective Amendments in Section 80IA – Katira Construction Ltd. v. Union Of India Introduction The case of Katira Construction Ltd. v. Union...
Reopening of Tax Assessment: Insights from Jagat Jayantilal Parikh v. Deputy Commissioner of Income-Tax

Reopening of Tax Assessment: Insights from Jagat Jayantilal Parikh v. Deputy Commissioner of Income-Tax

Date: Mar 1, 2013
Reopening of Tax Assessment: Insights from Jagat Jayantilal Parikh v. Deputy Commissioner of Income-Tax Introduction The case of Jagat Jayantilal Parikh v. Deputy Commissioner of Income-Tax was...
Refining Eligibility for Special Additional Duty Refund: Insights from Commissioner Of Customs v. Posco India Delhi Steel Processing Centre P. Ltd.

Refining Eligibility for Special Additional Duty Refund: Insights from Commissioner Of Customs v. Posco India Delhi Steel Processing Centre P. Ltd.

Date: Feb 12, 2013
Refining Eligibility for Special Additional Duty Refund: Insights from Commissioner Of Customs v. Posco India Delhi Steel Processing Centre P. Ltd. Introduction The case of Commissioner Of Customs v....
Dakshin Gujarat Vij Company Ltd. v. Amardeep Association: High Court Upholds Condonation of Delay in Letters Patent Appeal based on Sufficient Cause

Dakshin Gujarat Vij Company Ltd. v. Amardeep Association: High Court Upholds Condonation of Delay in Letters Patent Appeal based on Sufficient Cause

Date: Feb 9, 2013
Dakshin Gujarat Vij Company Ltd. v. Amardeep Association: High Court Upholds Condonation of Delay in Letters Patent Appeal based on Sufficient Cause Introduction The case of Dakshin Gujarat Vij...
Gujarat High Court Establishes Limits on Assessing Officer's Reassessment Powers Under Section 147

Gujarat High Court Establishes Limits on Assessing Officer's Reassessment Powers Under Section 147

Date: Jan 30, 2013
Gujarat High Court Establishes Limits on Assessing Officer's Reassessment Powers Under Section 147 Introduction The case of Commissioner Of Income-Tax v. Mohmed Juned Dadani adjudicated by the...
Clarification on Reduced Penalty under Section 11AC of the Central Excise Act: Mandated Procedural Options for Assessees

Clarification on Reduced Penalty under Section 11AC of the Central Excise Act: Mandated Procedural Options for Assessees

Date: Jan 25, 2013
Clarification on Reduced Penalty under Section 11AC of the Central Excise Act: Mandated Procedural Options for Assessees 1. Introduction The case of Commissioner of Central Excise, Surat-I v....
Capital vs. Revenue Classification of Entertainment Tax Exemptions and Treatment of Gratuity Provisions under Section 115JB: Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Inox Leisure Ltd.

Capital vs. Revenue Classification of Entertainment Tax Exemptions and Treatment of Gratuity Provisions under Section 115JB: Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Inox Leisure Ltd.

Date: Jan 9, 2013
Capital vs. Revenue Classification of Entertainment Tax Exemptions and Treatment of Gratuity Provisions under Section 115JB: Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Inox...
Judicial Review of Preventive Detention: Insights from Mancharam Samaram Meena v. State Of Gujarat And Ors.

Judicial Review of Preventive Detention: Insights from Mancharam Samaram Meena v. State Of Gujarat And Ors.

Date: Dec 29, 2012
Judicial Review of Preventive Detention: Insights from Mancharam Samaram Meena v. State Of Gujarat And Ors. Introduction The case of Mancharam Samaram Meena v. State Of Gujarat And Ors., adjudicated...
Ownership of Seized Documents Under Section 153C of the Income Tax Act: Insights from Kamleshbhai Dharamshibhai Patel v. Commissioner Of Income Tax

Ownership of Seized Documents Under Section 153C of the Income Tax Act: Insights from Kamleshbhai Dharamshibhai Patel v. Commissioner Of Income Tax

Date: Dec 25, 2012
Ownership of Seized Documents Under Section 153C of the Income Tax Act: Insights from Kamleshbhai Dharamshibhai Patel v. Commissioner Of Income Tax Introduction The case of Kamleshbhai Dharamshibhai...
Judgment Commentary: Genuine Activities Requirement under Section 12A Explained

Judgment Commentary: Genuine Activities Requirement under Section 12A Explained

Date: Dec 11, 2012
Genuine Activities Requirement under Section 12A Explained 1. Introduction The case of Commissioner Of Income-Tax v. Kutchi Dasa Oswal Moto Pariwar Ambama Trust, adjudicated by the Gujarat High Court...
Gujarat High Court Rules Regulatory Code Condition of Prior Owner's Dues Payment Ultra Vires the Electricity Act, 2003

Gujarat High Court Rules Regulatory Code Condition of Prior Owner's Dues Payment Ultra Vires the Electricity Act, 2003

Date: Dec 4, 2012
Gujarat High Court Rules Regulatory Code Condition of Prior Owner's Dues Payment Ultra Vires the Electricity Act, 2003 Introduction In the landmark case of Sanjay Balvantrai Desai & 2 Petitioner(S)...
Chandulal Gordhandas Ranodriya & Ors. v. State Of Gujarat & Ors.: A Landmark Judgment on Land Tenure and Revisional Powers

Chandulal Gordhandas Ranodriya & Ors. v. State Of Gujarat & Ors.: A Landmark Judgment on Land Tenure and Revisional Powers

Date: Nov 9, 2012
Chandulal Gordhandas Ranodriya & Ors. v. State Of Gujarat & Ors.: A Landmark Judgment on Land Tenure and Revisional Powers Introduction The case of Chandulal Gordhandas Ranodriya & Ors. v. State Of...
Gujarat High Court Reaffirms SSI Exemption under Notification No. 8/2003-C.E. in Suntrek Aluminum Pvt. Ltd. v. Commissioner Of Customs

Gujarat High Court Reaffirms SSI Exemption under Notification No. 8/2003-C.E. in Suntrek Aluminum Pvt. Ltd. v. Commissioner Of Customs

Date: Nov 8, 2012
Gujarat High Court Reaffirms SSI Exemption under Notification No. 8/2003-C.E. in Suntrek Aluminum Pvt. Ltd. v. Commissioner Of Customs Introduction The case of Suntrek Aluminum Pvt. Ltd. (S) v....
Eligibility of Various Services for CENVAT Credit under CCR, 2004: Insights from Commissioner Of Central Excise v. Cadila Healthcare Ltd.

Eligibility of Various Services for CENVAT Credit under CCR, 2004: Insights from Commissioner Of Central Excise v. Cadila Healthcare Ltd.

Date: Nov 8, 2012
Eligibility of Various Services for CENVAT Credit under CCR, 2004: Insights from Commissioner Of Central Excise v. Cadila Healthcare Ltd. Introduction The case of Commissioner Of Central Excise v....
Lifting the Corporate Veil in Tax Recovery: Pravinbhai M. Kheni v. Assistant Commissioner Of Income-Tax And Others

Lifting the Corporate Veil in Tax Recovery: Pravinbhai M. Kheni v. Assistant Commissioner Of Income-Tax And Others

Date: Nov 7, 2012
Lifting the Corporate Veil in Tax Recovery: Pravinbhai M. Kheni v. Assistant Commissioner Of Income-Tax And Others 1. Introduction The case of Pravinbhai M. Kheni v. Assistant Commissioner Of...
Independent Right of Victims to Appeal: Bhavuben Dineshbhai Makwana v. State Of Gujarat

Independent Right of Victims to Appeal: Bhavuben Dineshbhai Makwana v. State Of Gujarat

Date: Oct 24, 2012
Independent Right of Victims to Appeal: Bhavuben Dineshbhai Makwana v. State Of Gujarat Introduction In the landmark case of Bhavuben Dineshbhai Makwana v. State Of Gujarat & Others, the Gujarat High...
Gujarat High Court's Landmark Ruling on Maintenance and Property Possession under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007

Gujarat High Court's Landmark Ruling on Maintenance and Property Possession under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007

Date: Oct 19, 2012
Gujarat High Court's Landmark Ruling on Maintenance and Property Possession under the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 Introduction The case of Jayantram Vallabhdas...
Cessation of Liability under Section 41(1) of the Income Tax Act: Insights from Commissioner Of Income Tax-Iv v. G.K. Patel & Co.

Cessation of Liability under Section 41(1) of the Income Tax Act: Insights from Commissioner Of Income Tax-Iv v. G.K. Patel & Co.

Date: Oct 17, 2012
Cessation of Liability under Section 41(1) of the Income Tax Act: Insights from Commissioner Of Income Tax-Iv v. G.K. Patel & Co. 1. Introduction The case of Commissioner Of Income Tax-Iv v. G.K....
Reopening of Assessment under Section 148: Beyond Mere Change of Opinion – Insights from Vishwanath Engineers v. ACIOT

Reopening of Assessment under Section 148: Beyond Mere Change of Opinion – Insights from Vishwanath Engineers v. ACIOT

Date: Oct 9, 2012
Reopening of Assessment under Section 148: Beyond Mere Change of Opinion – Insights from Vishwanath Engineers v. Assistant Commissioner Of Income-Tax Introduction The case of Vishwanath Engineers v....
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