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Gujarat High Court Case Commentaries

Allowability of Advertisement Expenditure as Revenue in Income Tax: Core Healthcare Ltd. Judgment Analysis

Allowability of Advertisement Expenditure as Revenue in Income Tax: Core Healthcare Ltd. Judgment Analysis

Date: Oct 8, 2008
Allowability of Advertisement Expenditure as Revenue in Income Tax: Core Healthcare Ltd. Judgment Analysis Introduction The case of Deputy Commissioner Of Income-Tax v. Core Healthcare Ltd. decided...
Gujarat High Court Upholds Multi-Month Imprisonment for Maintenance Default under Section 125(3) CrPC

Gujarat High Court Upholds Multi-Month Imprisonment for Maintenance Default under Section 125(3) CrPC

Date: Oct 1, 2008
Gujarat High Court Upholds Multi-Month Imprisonment for Maintenance Default under Section 125(3) CrPC Introduction The case of Suo Motu v. State Of Gujarat was adjudicated by the Gujarat High Court...
Doctrine of Unjust Enrichment in Customs Refunds: Insights from Commissioner Of Customs v. Hindalco Industries Ltd.

Doctrine of Unjust Enrichment in Customs Refunds: Insights from Commissioner Of Customs v. Hindalco Industries Ltd.

Date: Sep 25, 2008
Doctrine of Unjust Enrichment in Customs Refunds: Insights from Commissioner Of Customs v. Hindalco Industries Ltd. Introduction The case of Commissioner Of Customs v. Hindalco Industries Ltd....
Gujarat High Court Upholds Non-Taxability of Misused Meal Coupons and Conveyance Reimbursements in Commissioner Of Income-Tax (Tds) v. Reliance Industries Ltd.

Gujarat High Court Upholds Non-Taxability of Misused Meal Coupons and Conveyance Reimbursements in Commissioner Of Income-Tax (Tds) v. Reliance Industries Ltd.

Date: Sep 12, 2008
Gujarat High Court Upholds Non-Taxability of Misused Meal Coupons and Conveyance Reimbursements in Commissioner Of Income-Tax (Tds) v. Reliance Industries Ltd. Introduction The case of Commissioner...
Vadodara-II Judgment: Defining Cenvat Credit Eligibility for Capital Goods in Central Excise Act

Vadodara-II Judgment: Defining Cenvat Credit Eligibility for Capital Goods in Central Excise Act

Date: Sep 10, 2008
Vadodara-II Judgment: Defining Cenvat Credit Eligibility for Capital Goods in Central Excise Act Introduction The case of Commissioner of Central Excise & Customs, Vadodara-II v. Gujarat Propack...
Reversal of Cenvat Credit and Exemption Conditions: Insights from Commissioner Of Central Excise v. Ashima Dyecot Ltd.

Reversal of Cenvat Credit and Exemption Conditions: Insights from Commissioner Of Central Excise v. Ashima Dyecot Ltd.

Date: Sep 9, 2008
Reversal of Cenvat Credit and Exemption Conditions: Insights from Commissioner Of Central Excise v. Ashima Dyecot Ltd. Introduction The case of Commissioner Of Central Excise v. Ashima Dyecot Ltd.,...
Distinct Separation of Cenvat Credit and Duty Exemption: Insights from Commissioner of Central Excise v. Ashima Dyecot Ltd.

Distinct Separation of Cenvat Credit and Duty Exemption: Insights from Commissioner of Central Excise v. Ashima Dyecot Ltd.

Date: Sep 9, 2008
Distinct Separation of Cenvat Credit and Duty Exemption: Insights from Commissioner of Central Excise v. Ashima Dyecot Ltd. Introduction The case of Commissioner of Central Excise v. Ashima Dyecot...
Legal Representative Liability under the Wealth-tax Act: Insights from Assistant Commissioner Of Income-Tax v. Late Shrimant F.P Gaekwad

Legal Representative Liability under the Wealth-tax Act: Insights from Assistant Commissioner Of Income-Tax v. Late Shrimant F.P Gaekwad

Date: Sep 3, 2008
Legal Representative Liability under the Wealth-tax Act: Insights from Assistant Commissioner Of Income-Tax v. Late Shrimant F.P Gaekwad Introduction The case Assistant Commissioner Of Income-Tax v....
Kailashben Manharlal Chokshi v. Commissioner Of Income-Tax: Reevaluation of Additions Based on Retracted Disclosures under Section 132(4)

Kailashben Manharlal Chokshi v. Commissioner Of Income-Tax: Reevaluation of Additions Based on Retracted Disclosures under Section 132(4)

Date: Sep 2, 2008
Kailashben Manharlal Chokshi v. Commissioner Of Income-Tax: Reevaluation of Additions Based on Retracted Disclosures under Section 132(4) Introduction The case of Kailashben Manharlal Chokshi v....
Gujarat High Court Establishes that Block Period Assessments under Chapter XIV-B are Independent and Shielded from Section 148 Notices

Gujarat High Court Establishes that Block Period Assessments under Chapter XIV-B are Independent and Shielded from Section 148 Notices

Date: Aug 9, 2008
Gujarat High Court Establishes that Block Period Assessments under Chapter XIV-B are Independent and Shielded from Section 148 Notices Introduction In the landmark case of Cargo Clearing Agency...
Judicial Precedent on Section 80HHC Deduction Criteria Established in Income-Tax Officer v. VXL India Ltd.

Judicial Precedent on Section 80HHC Deduction Criteria Established in Income-Tax Officer v. VXL India Ltd.

Date: Aug 7, 2008
Judicial Precedent on Section 80HHC Deduction Criteria Established in Income-Tax Officer v. VXL India Ltd. Introduction The case of Income-Tax Officer v. VXL India Ltd. adjudicated by the Gujarat...
Central Board of Direct Taxes’ Monetary Limits and the Maintainability of Revenue Appeals: A Comprehensive Analysis of Commissioner of Income-Tax v. Concord Pharmaceuticals

Central Board of Direct Taxes’ Monetary Limits and the Maintainability of Revenue Appeals: A Comprehensive Analysis of Commissioner of Income-Tax v. Concord Pharmaceuticals

Date: Aug 6, 2008
Central Board of Direct Taxes’ Monetary Limits and the Maintainability of Revenue Appeals: A Comprehensive Analysis of Commissioner of Income-Tax v. Concord Pharmaceuticals Introduction The case of...
Gujarat High Court Establishes Exception to Rebate Claim Limitation Period in Cosmonaut Chemicals v. Union of India

Gujarat High Court Establishes Exception to Rebate Claim Limitation Period in Cosmonaut Chemicals v. Union of India

Date: Jul 31, 2008
Gujarat High Court Establishes Exception to Rebate Claim Limitation Period in Cosmonaut Chemicals v. Union of India Introduction The case of Cosmonaut Chemicals v. Union of India adjudicated by the...
Defining 'Record' in Section 263: Insights from Commissioner of Income-Tax v. R.K Construction Co.

Defining 'Record' in Section 263: Insights from Commissioner of Income-Tax v. R.K Construction Co.

Date: Jul 31, 2008
Defining 'Record' in Section 263: Insights from Commissioner of Income-Tax v. R.K Construction Co. Introduction The case of Commissioner Of Income-Tax v. R.K Construction Co., adjudicated by the...
Ensuring Natural Justice in Income Tax Assessments: Insights from Heirs And Legal Representatives Of Late Laxmanbhai S. Patel v. Commissioner Of Income-Tax

Ensuring Natural Justice in Income Tax Assessments: Insights from Heirs And Legal Representatives Of Late Laxmanbhai S. Patel v. Commissioner Of Income-Tax

Date: Jul 23, 2008
Ensuring Natural Justice in Income Tax Assessments: Insights from Heirs And Legal Representatives Of Late Laxmanbhai S. Patel v. Commissioner Of Income-Tax Introduction The case of Heirs And Legal...
Revisiting the Burden of Proof in Tax Additions: Insights from Krishna Textiles v. CIT

Revisiting the Burden of Proof in Tax Additions: Insights from Krishna Textiles v. CIT

Date: Jul 19, 2008
Revisiting the Burden of Proof in Tax Additions: Insights from Krishna Textiles v. Commissioner Of Income Tax Introduction The case of Krishna Textiles v. Commissioner Of Income Tax adjudicated by...
Hynoup Food And Oil Industries Ltd. v. Assistant Commissioner Of Income-Tax: Limitation on Reopening Assessments Under Section 148

Hynoup Food And Oil Industries Ltd. v. Assistant Commissioner Of Income-Tax: Limitation on Reopening Assessments Under Section 148

Date: Jul 18, 2008
Hynoup Food And Oil Industries Ltd. v. Assistant Commissioner Of Income-Tax: Limitation on Reopening Assessments Under Section 148 Introduction The case of Hynoup Food And Oil Industries Ltd. v....
Enhancing Procedural Safeguards in Tax Administration: An Analysis of Dhariyal Chemicals v. Union Of India

Enhancing Procedural Safeguards in Tax Administration: An Analysis of Dhariyal Chemicals v. Union Of India

Date: Jul 12, 2008
Enhancing Procedural Safeguards in Tax Administration: An Analysis of Dhariyal Chemicals v. Union Of India Introduction The case of Dhariyal Chemicals v. Union Of India adjudicated by the Gujarat...
KVSS Applicability Enhanced: Gujarat High Court Upholds Inclusion of Belated Revision Applications

KVSS Applicability Enhanced: Gujarat High Court Upholds Inclusion of Belated Revision Applications

Date: Jul 2, 2008
KVSS Applicability Enhanced: Gujarat High Court Upholds Inclusion of Belated Revision Applications Introduction The case of Sheela Ashokkumar Goenka v. Designated Authority Under Kar Vivad Samadhan...
Legal Entity Status and Taxation of Pre-Incorporation Income: Deputy Commissioner Of Income-Tax v. Amod Petrochem P. Ltd.

Legal Entity Status and Taxation of Pre-Incorporation Income: Deputy Commissioner Of Income-Tax v. Amod Petrochem P. Ltd.

Date: Jun 28, 2008
Legal Entity Status and Taxation of Pre-Incorporation Income: Deputy Commissioner Of Income-Tax v. Amod Petrochem P. Ltd. Introduction The case of Deputy Commissioner Of Income-Tax v. Amod Petrochem...
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