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...
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 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 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 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. 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 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 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 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. 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. Assistant Commissioner Of Income-Tax Introduction The case of Vishwanath Engineers v....
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 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. 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 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 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. Introduction The case of...
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 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 Introduction The case of Swastik Sanitarywares Ltd. & 1 Petitioner(S) v. Union Of India & 2 (S)...