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Gujarat High Court Case Commentaries

Clarifying the 'Issue' of Tax Notices under Section 149: Precedent Set by Gujarat High Court in Kanubhai M Patel Huf v. Hiren Bhatt

Clarifying the 'Issue' of Tax Notices under Section 149: Precedent Set by Gujarat High Court in Kanubhai M Patel Huf v. Hiren Bhatt

Date: Jul 14, 2010
Clarifying the 'Issue' of Tax Notices under Section 149: Precedent Set by Gujarat High Court in Kanubhai M Patel Huf v. Hiren Bhatt Introduction The case of Kanubhai M Patel Huf Petitioner(S) v....
Affirming Customs Jurisdiction in SEZs: Gujarat High Court’s Landmark Decision in Union Of India v. Oswal Agricomm Pvt Ltd & 3 (S)

Affirming Customs Jurisdiction in SEZs: Gujarat High Court’s Landmark Decision in Union Of India v. Oswal Agricomm Pvt Ltd & 3 (S)

Date: Jul 7, 2010
Affirming Customs Jurisdiction in SEZs: Gujarat High Court’s Landmark Decision in Union Of India v. Oswal Agricomm Pvt Ltd & 3 (S) Introduction The case of Union Of India (S) v. Oswal Agricomm Pvt...
Original Complainants as Non-Aggrieved Persons in Appeals under Section 57 of Gujarat Panchayats Act: Insights from Manubhai Hathibhai Patel v. Sejalben Janakbhai Patel

Original Complainants as Non-Aggrieved Persons in Appeals under Section 57 of Gujarat Panchayats Act: Insights from Manubhai Hathibhai Patel v. Sejalben Janakbhai Patel

Date: Jun 26, 2010
Original Complainants as Non-Aggrieved Persons in Appeals under Section 57 of Gujarat Panchayats Act: Insights from Manubhai Hathibhai Patel v. Sejalben Janakbhai Patel, Sarpanch & Ors. Introduction...
Limitations on Reopening Assessments After Four Years: Insights from Cadila Healthcare Ltd vs. Deputy Commissioner of Income-Tax

Limitations on Reopening Assessments After Four Years: Insights from Cadila Healthcare Ltd vs. Deputy Commissioner of Income-Tax

Date: May 5, 2010
Limitations on Reopening Assessments After Four Years: Insights from Cadila Healthcare Ltd vs. Deputy Commissioner of Income-Tax Introduction The case of Cadila Healthcare Ltd vs. Deputy Commissioner...
Extended Limitation Period for Central Excise Duty Recovery under Section 11A Proviso

Extended Limitation Period for Central Excise Duty Recovery under Section 11A Proviso

Date: Apr 23, 2010
Extended Limitation Period for Central Excise Duty Recovery under Section 11A Proviso Introduction The case of Commissioner v. The addressed pivotal issues concerning the limitation period for...
Clarifying Limitation Periods under Section 11A of the Central Excise Act: Gujarat High Court's Decision in Commissioner Of Central Excise Surat-I v. Neminath Fabrics Pvt Ltd

Clarifying Limitation Periods under Section 11A of the Central Excise Act: Gujarat High Court's Decision in Commissioner Of Central Excise Surat-I v. Neminath Fabrics Pvt Ltd

Date: Apr 23, 2010
Clarifying Limitation Periods under Section 11A of the Central Excise Act: Gujarat High Court's Decision in Commissioner Of Central Excise Surat-I v. Neminath Fabrics Pvt Ltd Introduction The case of...
Exclusion of Excise Duty in Valuation of Closing Stock: Insights from Assistant Commissioner Of Income-Tax v. Narmada Chematur Petrochemicals Ltd.

Exclusion of Excise Duty in Valuation of Closing Stock: Insights from Assistant Commissioner Of Income-Tax v. Narmada Chematur Petrochemicals Ltd.

Date: Apr 9, 2010
Exclusion of Excise Duty in Valuation of Closing Stock: Insights from Assistant Commissioner Of Income-Tax v. Narmada Chematur Petrochemicals Ltd. Introduction The case of Assistant Commissioner Of...
Exclusion of Unpaid Excise Duty from Closing Stock Valuation for Income Tax: Gujarat High Court Upholds Tribunal's Decision

Exclusion of Unpaid Excise Duty from Closing Stock Valuation for Income Tax: Gujarat High Court Upholds Tribunal's Decision

Date: Apr 7, 2010
Exclusion of Unpaid Excise Duty from Closing Stock Valuation for Income Tax: Gujarat High Court Upholds Tribunal's Decision Introduction The case of The Assistant Commissioner of Income Tax, Bharuch...
Clarifying Applicability of Section 153C in Income Tax Assessments: Vijaybhai N Chandrani v. Assistant Commissioner Of Income Tax

Clarifying Applicability of Section 153C in Income Tax Assessments: Vijaybhai N Chandrani v. Assistant Commissioner Of Income Tax

Date: Mar 31, 2010
Clarifying Applicability of Section 153C in Income Tax Assessments: Vijaybhai N Chandrani v. Assistant Commissioner Of Income Tax Introduction The case of Vijaybhai N Chandrani Petitioner(S) v....
Staying of Tax Demand Pending Appeal: Ahmedabad Urban Development Authority v. Deputy Director of Income Tax

Staying of Tax Demand Pending Appeal: Ahmedabad Urban Development Authority v. Deputy Director of Income Tax

Date: Mar 23, 2010
Staying of Tax Demand Pending Appeal: Ahmedabad Urban Development Authority v. Deputy Director of Income Tax Introduction The case of Ahmedabad Urban Development Authority Petitioner(s) v. Deputy...
Limitation on Central Government’s Power to Modify Excise Duty Exemptions: Insights from Sal Steel Ltd. v. Union Of India

Limitation on Central Government’s Power to Modify Excise Duty Exemptions: Insights from Sal Steel Ltd. v. Union Of India

Date: Mar 19, 2010
Limitation on Central Government’s Power to Modify Excise Duty Exemptions: Insights from Sal Steel Ltd. v. Union Of India Introduction The case of Sal Steel Ltd. v. Union Of India, adjudicated by the...
Gujarat High Court Upholds Non-Applicability of Education Cess on Sugar Cess under Sugar Cess Act, 1982

Gujarat High Court Upholds Non-Applicability of Education Cess on Sugar Cess under Sugar Cess Act, 1982

Date: Mar 12, 2010
Gujarat High Court Upholds Non-Applicability of Education Cess on Sugar Cess under Sugar Cess Act, 1982 Introduction The case of Commissioner v. Sahakari Khand Udyog Mandli Ltd Opponent, adjudicated...
Promissory Estoppel Upholds Fiscal Incentives: VVF Ltd. v. Union of India

Promissory Estoppel Upholds Fiscal Incentives: VVF Ltd. v. Union of India

Date: Mar 11, 2010
Promissory Estoppel Upholds Fiscal Incentives: VVF Ltd. v. Union of India Introduction The case of VVF Ltd. v. Union of India, adjudicated by the Gujarat High Court on March 10, 2010, revolves around...
Recognition of Industrial Fuels as Raw, Processing Materials or Consumable Stores under Gujarat Sales Tax Act: Ami Pigments Pvt. Ltd. v. State of Gujarat

Recognition of Industrial Fuels as Raw, Processing Materials or Consumable Stores under Gujarat Sales Tax Act: Ami Pigments Pvt. Ltd. v. State of Gujarat

Date: Feb 27, 2010
Recognition of Industrial Fuels as Raw, Processing Materials or Consumable Stores under Gujarat Sales Tax Act: Ami Pigments Pvt. Ltd. v. State of Gujarat Introduction The case of Ami Pigments Pvt....
Magistrate’s Judicial Duty under Section 14 of the Securitisation Act: Insights from Canara Bank v. Sulay Traders

Magistrate’s Judicial Duty under Section 14 of the Securitisation Act: Insights from Canara Bank v. Sulay Traders

Date: Feb 26, 2010
Magistrate’s Judicial Duty under Section 14 of the Securitisation Act: Insights from Canara Bank v. Sulay Traders 1. Introduction The case of Authorized Officer Canara Bank Petitioner(S) v. Sulay...
Deemed Exports in 100% EOU Transactions: Gujarat High Court Upholds Refund of Unutilized Cenvat Credit

Deemed Exports in 100% EOU Transactions: Gujarat High Court Upholds Refund of Unutilized Cenvat Credit

Date: Feb 26, 2010
Deemed Exports in 100% EOU Transactions: Gujarat High Court Upholds Refund of Unutilized Cenvat Credit Introduction The case of Commissioner Of Central Excise (S) v. Shilpa Copper Wire Industries,...
Deemed Exports Between 100% EOUs and Cenvat Credit Refunds: Insights from Commissioner of Central Excise v. Shilpa Copper Wire Industries

Deemed Exports Between 100% EOUs and Cenvat Credit Refunds: Insights from Commissioner of Central Excise v. Shilpa Copper Wire Industries

Date: Feb 26, 2010
Deemed Exports Between 100% EOUs and Cenvat Credit Refunds: Insights from Commissioner of Central Excise v. Shilpa Copper Wire Industries Introduction The case of Commissioner of Central Excise v....
Reduction of Central Excise Penalty under Section 11AC: Gujarat High Court Affirms Tribunal's Decision in Surat-II v. Mahalaxmi Industries

Reduction of Central Excise Penalty under Section 11AC: Gujarat High Court Affirms Tribunal's Decision in Surat-II v. Mahalaxmi Industries

Date: Feb 19, 2010
Reduction of Central Excise Penalty under Section 11AC: Gujarat High Court Affirms Tribunal's Decision in Surat-II v. Mahalaxmi Industries Introduction The case of Commissioner Of Central Excise &...
Ensuring Reasoned Decisions: Analyzing Gujarat High Court's Stance on Tribunal Procedural Duties in Anil Products Limited vs. Commissioner of Central Excise

Ensuring Reasoned Decisions: Analyzing Gujarat High Court's Stance on Tribunal Procedural Duties in Anil Products Limited vs. Commissioner of Central Excise

Date: Feb 5, 2010
Ensuring Reasoned Decisions: Analyzing Gujarat High Court's Stance on Tribunal Procedural Duties in Anil Products Limited vs. Commissioner of Central Excise Introduction The case of Anil Products...
Expansion of Respondent Definition under the Protection of Women From Domestic Violence Act, 2005

Expansion of Respondent Definition under the Protection of Women From Domestic Violence Act, 2005

Date: Dec 23, 2009
Expansion of Respondent Definition under the Protection of Women From Domestic Violence Act, 2005 Introduction The case of Jaydipsinh Prabhatsinh Jhala And Others v. State Of Gujarat And Others...
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