Gujarat High Court Case Commentaries

Gujarat High Court's Interpretation of Section 194C and Its Impact on Section 40(a)(ia): Commissioner of Income Tax v. Valibhai Khanbhai Mankad

Date: Oct 2, 2012

Gujarat High Court's Interpretation of Section 194C and Its Impact on Section 40(a)(ia): Commissioner of Income Tax v. Valibhai Khanbhai Mankad Introduction The case of Commissioner Of Income Tax v....

Gujarat High Court Reinforces CENVAT Credit Validity Amidst Supplier Non-Existence

Date: Sep 29, 2012

Gujarat High Court Reinforces CENVAT Credit Validity Amidst Supplier Non-Existence Introduction In the landmark case of M/s. Prayagraj Dyeing & Printing Mills Pvt. Ltd. v. Union Of India, decided by...

Director’s Liability Under Section 179 of the Income Tax Act: Insights from Maganbhai Hansrajbhai Patel v. ACIOT

Date: Sep 27, 2012

Director’s Liability Under Section 179 of the Income Tax Act: Insights from Maganbhai Hansrajbhai Patel v. Assistant Commissioner Of Income-Tax And Another Introduction The case of Maganbhai...

Arvind Mills Ltd. v. Assistant Commissioner Of Income Tax: Clarifying the Agent Liability under the Income Tax Act, 1961

Date: Sep 5, 2012

Arvind Mills Ltd. v. Assistant Commissioner Of Income Tax: Clarifying the Agent Liability under the Income Tax Act, 1961 Introduction The case of Arvind Mills Ltd. v. Assistant Commissioner Of Income...

Prospective Application of Section 80IB(10) Amendments: Gujarat High Court's Landmark Decision in Manan Corporation v. Assistant Commissioner Of Income-Tax

Date: Sep 4, 2012

Prospective Application of Section 80IB(10) Amendments: Gujarat High Court's Landmark Decision in Manan Corporation v. Assistant Commissioner Of Income-Tax Introduction The case of Manan Corporation...

Timeliness of Notices under Section 143(2) and the Non-Retroactive Application of Section 292BB: Insights from Commissioner Of Income Tax-Iii v. Panorama Builders Pvt. Ltd.

Date: Aug 31, 2012

Timeliness of Notices under Section 143(2) and the Non-Retroactive Application of Section 292BB: Insights from Commissioner Of Income Tax-Iii v. Panorama Builders Pvt. Ltd. Introduction The case of...

Prospective Application of Cenvat Credit Reversal in Central Excise: Ahmedabad-II v. Intas Pharmaceuticals Ltd.

Date: Aug 30, 2012

Prospective Application of Cenvat Credit Reversal in Central Excise: Ahmedabad-II v. Intas Pharmaceuticals Ltd. Introduction The case of Commissioner Of Central Excise And Customs, Ahmedabad-II v....

Gujarat High Court Upholds Age Limit for Head Teachers in Primary Schools

Date: Aug 30, 2012

Gujarat High Court Upholds Age Limit for Head Teachers in Primary Schools Introduction The case of Hiteshbhai Bhikhabhai Vyas & 14 (S) v. State Of Gujarat & 1 (S) was adjudicated by the Gujarat High...

Clarification on Refund Claims Beyond Limitation Period: Swastik Sanitarywares Ltd. v. Union Of India

Date: Aug 30, 2012

Clarification on Refund Claims Beyond Limitation Period: Swastik Sanitarywares Ltd. v. Union Of India Introduction The case of Swastik Sanitarywares Ltd. & 1 Petitioner(S) v. Union Of India & 2 (S)...

Criteria for Sanctioning Corporate Schemes of Arrangement: Insights from Vodafone Essar Gujarat Ltd. v. Department of Income Tax

Date: Aug 28, 2012

Criteria for Sanctioning Corporate Schemes of Arrangement: Insights from Vodafone Essar Gujarat Ltd. v. Department of Income Tax Introduction The case of Vodafone Essar Gujarat Limited v. Department...

Gujarat High Court Upholds CBDT's Monetary Limits for Pending Income Tax Appeals in Commissioner Of Income-Tax v. Khatod

Date: Aug 25, 2012

Gujarat High Court Upholds CBDT's Monetary Limits for Pending Income Tax Appeals in Commissioner Of Income-Tax v. Khatod Introduction The case of Commissioner Of Income-Tax v. Sureshchandra...

Gujarat High Court Sets Precedent on Reopening Assessments Under Section 148

Date: Aug 24, 2012

Gujarat High Court Sets Precedent on Reopening Assessments Under Section 148 Introduction In the landmark case of General Motors India Private Limited v. Deputy Commissioner of Income-Tax,...

Interest on Delayed Payment of Interest under Section 11BB: Shri Jagdamba Polymers Ltd. v. Union Of India

Date: Aug 24, 2012

Interest on Delayed Payment of Interest under Section 11BB: Shri Jagdamba Polymers Ltd. v. Union Of India Introduction The case of Shri Jagdamba Polymers Ltd. & 1 Petitioner(S) v. Union Of India & 2...

Gujarat High Court Reinforces Strict Compliance with Order 41 Rule 31 CPC for Appellate Judgments

Date: Aug 23, 2012

Gujarat High Court Reinforces Strict Compliance with Order 41 Rule 31 CPC for Appellate Judgments Introduction The case of Budhabhai Bhikhabhai Parmar v. Shantaben adjudicated by the Gujarat High...

Extension of Reduced Penalty Benefit under Section 11AC to Appellate Stages: Gujarat High Court's Interpretation in Commissioner Of Central Excise v. G.P. Prestress Concrete Works

Date: Aug 22, 2012

Extension of Reduced Penalty Benefit under Section 11AC to Appellate Stages: Gujarat High Court's Interpretation in Commissioner Of Central Excise v. G.P. Prestress Concrete Works Introduction The...

Pankajkumar Dwarkadas Shah & 11 v. Patel Dahyabhai Punjabhai & 7: High Court Clarifies Jurisdiction under Article 226 in Private Trust Disputes

Date: Aug 14, 2012

Pankajkumar Dwarkadas Shah & 11 v. Patel Dahyabhai Punjabhai & 7: High Court Clarifies Jurisdiction under Article 226 in Private Trust Disputes Introduction The Gujarat High Court's judgment in...

Reversal of Modvat Credit Upon Write-Off of Inputs for Income-Tax Purposes: Insights from Commissioner Of Central Excise (S) v. Ingersoll Rand (India) Ltd.

Date: Aug 10, 2012

Reversal of Modvat Credit Upon Write-Off of Inputs for Income-Tax Purposes: Insights from Commissioner Of Central Excise (S) v. Ingersoll Rand (India) Ltd. Introduction The case of Commissioner Of...

Transfer of Pledged Shares and Capital Loss: Gujarat High Court's Expansive Interpretation in Asstt. Cit (S) v. Biraj Investment Pvt. Ltd.

Date: Aug 8, 2012

Transfer of Pledged Shares and Capital Loss: Gujarat High Court's Expansive Interpretation in Asstt. Cit (S) v. Biraj Investment Pvt. Ltd. Introduction The case of Asstt. Cit (S) v. Biraj Investment...

Clarification on Assessment Authority's Power to Refer to Valuation Officer: Goodluck Automobiles Pvt. Ltd. v. Asstt. C.I.T

Date: Aug 8, 2012

Clarification on Assessment Authority's Power to Refer to Valuation Officer: Goodluck Automobiles Pvt. Ltd. v. Asstt. C.I.T Introduction The case of Goodluck Automobiles Pvt. Ltd. (S) v. Asstt. C.I.T...

Clarification on Reopening Tax Assessments under Section 147 IT Act: Insights from Inductotherm (India) Pvt. Ltd. v. Dy. CIT

Date: Aug 7, 2012

Clarification on Reopening Tax Assessments under Section 147 IT Act: Insights from Inductotherm (India) Pvt. Ltd. v. Dy. CIT 1. Introduction The case of Inductotherm (India) Pvt. Ltd. v. M. Gopalan,...

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