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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 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. 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. 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) 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 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 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 Introduction The case of Commissioner Of Central Excise v....
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 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 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 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 Introduction The case of Sintex Industries Ltd. v. Commissioner Of Central...
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...
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...
Strict Enforcement of Limitation Periods in Property Disputes: Insights from Becharbhai Zaverbhai Patel and Anr. v. Jashbhai Shivabhai Patel and Ors. Introduction The case of Becharbhai Zaverbhai...
Redefining 'Dangerous Person' Under PASA: Comprehensive Analysis of Ramzan Qureshi v. State Of Gujarat Introduction The case of Ramzan Hanifbhai Qureshi (Gandhi) v. State Of Gujarat & Ors....
Gujarat High Court Rules Central Excise Rule 96ZQ(5)(ii) Unconstitutional under Articles 14, 19(1)(g), and 265 Introduction In the landmark case of Krishna Processors & 1 Petitioner(S) v. Union Of...
Limits on Reopening Assessments: Comprehensive Analysis of Ketan B. Mehta v. Assistant Commissioner of Income-Tax Introduction The case of Ketan B. Mehta v. Assistant Commissioner Of Income-Tax...
Gujarat High Court Sets Precedent on Reopening Income Tax Assessments Under Section 148 Introduction The case of Ganesh Housing Corporation Ltd. v. Dy. Commissioner Of Income-Tax, Circle 4 & Anr....