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 Introduction The case of Commissioner Of Income-Tax v. Sureshchandra...
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 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 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 Introduction The...
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. 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. 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 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 1. Introduction The case of Inductotherm (India) Pvt. Ltd. v. M. Gopalan,...
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 Introduction The case of Gujarat Power...
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. 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 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 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....