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. 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 Introduction The case of...
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. 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 Introduction The case of Heirs And Legal...
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 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 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 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. Introduction The case of Deputy Commissioner Of Income-Tax v. Amod Petrochem...
State v. Rajendra: Upholding Acquittal in SC/ST Atrocities Case Introduction State v. Rajendra is a landmark judgment delivered by the Gujarat High Court on June 24, 2008. This case revolves around...
Deepak Nitrite Ltd. v. Commissioner Of Income-Tax: Establishing Criteria for Genuine Losses versus Colorable Transactions under the Income-Tax Act, 1961 Introduction The case of Deepak Nitrite Ltd....
Valuation of Closing Stock: Insights from Voltamp Transformers Ltd. v. Commissioner Of Income-Tax 1. Introduction The case of Voltamp Transformers Ltd. v. Commissioner Of Income-Tax adjudicated by...
Clarifying the Applicability of Section 55A: Insights from Hiaben Jayantilal Shah v. Income-Tax Officer And Another Introduction The case of Hiaben Jayantilal Shah v. Income-Tax Officer And Another...
Jurisdictional Limits of Reference Courts under Section 35(3) of the Land Acquisition Act: Dy. GM v. ONGC Introduction The case of Dy. General Manager v. Patel Anil Bachubhai And Anr., adjudicated by...
Gujarat High Court Establishes Judicial Authority to Join Accused Based on Prima Facie Evidence at Cognizance Stage Introduction The case of L.D. Additional Principal Judge v. State Of Gujarat...
Oil And Natural Gas Corporation Ltd v. Sankarji Hemaji: Limitation and Jurisdiction in Land Acquisition Introduction The case of Oil And Natural Gas Corporation Ltd v. Sankarji Hemaji was adjudicated...
Limitation on Condonation of Delay in Central Excise Appeals Upheld: D.R Industries Ltd. v. Union of India Introduction The case of D.R Industries Ltd. And Anr. v. Union Of India And Ors. adjudicated...
No Penalty for Voluntary Revised Returns Filed Before Detection: Insights from Commissioner Of Income-Tax v. Shankerlal Nebhumal Uttamchandani 1. Introduction The case of Commissioner Of Income-Tax...