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Gujarat High Court Case Commentaries

Uniform Application of Excise Duty Exemptions: Darshan Boardlam Ltd. v. Union of India

Uniform Application of Excise Duty Exemptions: Darshan Boardlam Ltd. v. Union of India

Date: Aug 4, 2012
Uniform Application of Excise Duty Exemptions: Darshan Boardlam Ltd. v. Union of India Introduction Darshan Boardlam Ltd. v. Union of India is a landmark judgment delivered by the Gujarat High Court...
Doctrine of Change of Opinion in Reopening Assessments under Section 148: Analysis of Gujarat Power Corporation Ltd. v. Assistant Commissioner Of Income Tax

Doctrine of Change of Opinion in Reopening Assessments under Section 148: Analysis of Gujarat Power Corporation Ltd. v. Assistant Commissioner Of Income Tax

Date: Jul 31, 2012
Doctrine of Change of Opinion in Reopening Assessments under Section 148: Analysis of Gujarat Power Corporation Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of Gujarat Power...
Monetary Limits on Government Appeals: Insights from Commr. Of C. Ex. & Cus. v. Pharmanza Herbal Pvt. Ltd.

Monetary Limits on Government Appeals: Insights from Commr. Of C. Ex. & Cus. v. Pharmanza Herbal Pvt. Ltd.

Date: Jul 11, 2012
Monetary Limits on Government Appeals: Insights from Commr. Of C. Ex. & Cus. v. Pharmanza Herbal Pvt. Ltd. Introduction The case of Commr. Of C. Ex. & Cus. v. Pharmanza Herbal Pvt. Ltd. decided by...
Adherence to Department Circulars on Monetary Limits for Filing Appeals: Commissioner Of C. Ex. And Customs v. Stovec Industries Ltd.

Adherence to Department Circulars on Monetary Limits for Filing Appeals: Commissioner Of C. Ex. And Customs v. Stovec Industries Ltd.

Date: Jul 11, 2012
Adherence to Department Circulars on Monetary Limits for Filing Appeals: Commissioner Of C. Ex. And Customs v. Stovec Industries Ltd. Introduction The case of Commissioner Of C. Ex. And Customs v....
Classification of Bunkers in Ship Breaking: Priya Holding (P) Ltd. v. Commissioner Of Customs

Classification of Bunkers in Ship Breaking: Priya Holding (P) Ltd. v. Commissioner Of Customs

Date: Jul 6, 2012
Classification of Bunkers in Ship Breaking: Priya Holding (P) Ltd. v. Commissioner Of Customs Introduction The case of Priya Holding (P) Ltd. v. Commissioner Of Customs, Preventive adjudicated by the...
Gujarat High Court Establishes Reasonable Period for Recovery under Rule 16 of the Drawback Rules

Gujarat High Court Establishes Reasonable Period for Recovery under Rule 16 of the Drawback Rules

Date: Jul 5, 2012
Gujarat High Court Establishes Reasonable Period for Recovery under Rule 16 of the Drawback Rules Introduction Padmini Exports v. Union of India is a landmark judgment delivered by the Gujarat High...
Reasonable Limitation Period for Drawback Recovery: Pratibha Syntex Ltd. v. Union Of India

Reasonable Limitation Period for Drawback Recovery: Pratibha Syntex Ltd. v. Union Of India

Date: Jul 5, 2012
Reasonable Limitation Period for Drawback Recovery: Pratibha Syntex Ltd. v. Union Of India 1. Introduction The case of Pratibha Syntex Ltd. v. Union Of India adjudicated by the Gujarat High Court on...
Gujarat High Court Upholds Constitutional Validity Standards: Avani Exports & Others v. Commissioner of Income Tax Rajkot & Ors.

Gujarat High Court Upholds Constitutional Validity Standards: Avani Exports & Others v. Commissioner of Income Tax Rajkot & Ors.

Date: Jul 3, 2012
Gujarat High Court Upholds Constitutional Validity Standards: Avani Exports & Others v. Commissioner of Income Tax Rajkot & Ors. Introduction The case of Avani Exports & Others v. Commissioner of...
Applicability of Section 11D on Misutilization of Cenvat Credit: Commissioner Of C. Ex., Ahmedabad-II v. Inductotherm (I) Pvt. Ltd.

Applicability of Section 11D on Misutilization of Cenvat Credit: Commissioner Of C. Ex., Ahmedabad-II v. Inductotherm (I) Pvt. Ltd.

Date: Jun 29, 2012
Applicability of Section 11D on Misutilization of Cenvat Credit: Commissioner Of C. Ex., Ahmedabad-II v. Inductotherm (I) Pvt. Ltd. 1. Introduction The case of Commissioner Of C. Ex., Ahmedabad-II v....
UTI Bank Ltd. vs. Commissioner of Income Tax: Clarifying Bad Debt Deductions under Sections 36(1)(vii) and 36(1)(viia)

UTI Bank Ltd. vs. Commissioner of Income Tax: Clarifying Bad Debt Deductions under Sections 36(1)(vii) and 36(1)(viia)

Date: Jun 28, 2012
UTI Bank Ltd. vs. Commissioner of Income Tax: Clarifying Bad Debt Deductions under Sections 36(1)(vii) and 36(1)(viia) Introduction The case of Commissioner Of Income Tax v. UTI Bank Ltd. was...
Interest Income on Share Capital Contributions Held in Trust: A Comprehensive Analysis of Gujarat Power Corporation Ltd. v. Income-Tax Officer

Interest Income on Share Capital Contributions Held in Trust: A Comprehensive Analysis of Gujarat Power Corporation Ltd. v. Income-Tax Officer

Date: Jun 27, 2012
Interest Income on Share Capital Contributions Held in Trust: A Comprehensive Analysis of Gujarat Power Corporation Ltd. v. Income-Tax Officer Introduction The case of Gujarat Power Corporation Ltd....
Strict Enforcement of Section 153(2A) Limitation in Assessment Proceedings: Insights from Instruments And Control Co. v. Chief Commissioner Of Income-Tax

Strict Enforcement of Section 153(2A) Limitation in Assessment Proceedings: Insights from Instruments And Control Co. v. Chief Commissioner Of Income-Tax

Date: Jun 19, 2012
Strict Enforcement of Section 153(2A) Limitation in Assessment Proceedings: Insights from Instruments And Control Co. v. Chief Commissioner Of Income-Tax Introduction The case of Instruments And...
Strict Compliance with Rule 8 Payment Methods: PLA Mandate Post-Forfeiture in Commissioner Of Central Excise v. Harish Silk Industries

Strict Compliance with Rule 8 Payment Methods: PLA Mandate Post-Forfeiture in Commissioner Of Central Excise v. Harish Silk Industries

Date: Jun 15, 2012
Strict Compliance with Rule 8 Payment Methods: PLA Mandate Post-Forfeiture in Commissioner Of Central Excise v. Harish Silk Industries Introduction The case of Commissioner Of Central Excise v....
Gujarat High Court Establishes Strict Standards for Condonation of Delay in Civil Suits

Gujarat High Court Establishes Strict Standards for Condonation of Delay in Civil Suits

Date: May 12, 2012
Gujarat High Court Establishes Strict Standards for Condonation of Delay in Civil Suits Introduction In the case of Samusunisha Begaum & Ors. v. Vishnukumar Ambelal Patel & Ors., decided by the...
Reaffirmation of the Mutuality Principle for Co-operative Housing Societies under the Income Tax Act

Reaffirmation of the Mutuality Principle for Co-operative Housing Societies under the Income Tax Act

Date: May 8, 2012
Reaffirmation of the Mutuality Principle for Co-operative Housing Societies under the Income Tax Act Introduction The case of Commissioner Of Income Tax - IV, Ahmedabad - IV (S) v. Manekbaug...
Limitation Period in Civil Litigation: Gujarat High Court's Landmark Decision in Kanjibhai Bhagwanjibhai Patel v. Nanduben Shamjibhai Sorathiya

Limitation Period in Civil Litigation: Gujarat High Court's Landmark Decision in Kanjibhai Bhagwanjibhai Patel v. Nanduben Shamjibhai Sorathiya

Date: May 1, 2012
Limitation Period in Civil Litigation: Gujarat High Court's Landmark Decision in Kanjibhai Bhagwanjibhai Patel v. Nanduben Shamjibhai Sorathiya Introduction The case of Kanjibhai Bhagwanjibhai Patel...
Equal Treatment in Taxation: High Court's Landmark Ruling on Modvat Credit in Gujarat Paraffins Pvt. Ltd. v. Union of India

Equal Treatment in Taxation: High Court's Landmark Ruling on Modvat Credit in Gujarat Paraffins Pvt. Ltd. v. Union of India

Date: May 1, 2012
Equal Treatment in Taxation: High Court's Landmark Ruling on Modvat Credit in Gujarat Paraffins Pvt. Ltd. v. Union of India Introduction The case of Gujarat Paraffins Pvt. Ltd. & 1 Petitioner(S) v....
Recognition of Separate Factories for Cenvat Credit Eligibility: Sintex Industries Ltd. v. Commissioner Of Central Excise

Recognition of Separate Factories for Cenvat Credit Eligibility: Sintex Industries Ltd. v. Commissioner Of Central Excise

Date: Apr 12, 2012
Recognition of Separate Factories for Cenvat Credit Eligibility: Sintex Industries Ltd. v. Commissioner Of Central Excise Introduction The case of Sintex Industries Ltd. v. Commissioner Of Central...
Clarifying Reassessment Under Section 148: Insights from Vishwanth Engineers v. ACIT

Clarifying Reassessment Under Section 148: Insights from Vishwanth Engineers v. ACIT

Date: Apr 12, 2012
Clarifying Reassessment Under Section 148: Insights from Vishwanth Engineers v. ACIT Introduction The case of Vishwanth Engineers v. Assistant Commissioner of Income Tax (ACIT) adjudicated by the...
Interpretation of Section 41(1) in Cessation of Liability: Insights from Commissioner Of Income Tax-II v. Nitin S. Garg

Interpretation of Section 41(1) in Cessation of Liability: Insights from Commissioner Of Income Tax-II v. Nitin S. Garg

Date: Apr 12, 2012
Interpretation of Section 41(1) in Cessation of Liability: Insights from Commissioner Of Income Tax-II (S) v. Nitin S. Garg Introduction The case of Commissioner Of Income Tax-II (S) v. Nitin S. Garg...
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