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Gujarat High Court Case Commentaries

Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat

Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat

Date: Jul 20, 2018
Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat Introduction The case of Munavarbhai Dadabhai Sandhi v. State Of...
High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8

High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8

Date: May 8, 2018
High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8 Introduction The case State of Gujarat v. Union of India was adjudicated by the Gujarat High Court on...
Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle

Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle

Date: Feb 13, 2018
Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle Introduction The case of JAYANT SECURITY...
Strict Criteria for Reopening Assessments under Section 148 - Amar Jewellers Ltd. v. DCIT

Strict Criteria for Reopening Assessments under Section 148 - Amar Jewellers Ltd. v. DCIT

Date: Jan 31, 2018
Strict Criteria for Reopening Assessments under Section 148 Amar Jewellers Limited v. Deputy Commissioner of Income Tax Court: Gujarat High Court Date: January 30, 2018 Introduction The case of Amar...
PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims

PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims

Date: Jan 30, 2018
PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims Introduction The case of PR Commissioner of Income Tax v. Claris Life Science Ltd...
Interim Possession of Seized Vehicles Under Special Acts: Insights from Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat

Interim Possession of Seized Vehicles Under Special Acts: Insights from Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat

Date: Dec 19, 2017
Interim Possession of Seized Vehicles Under Special Acts: Insights from Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat 1. Introduction The case of Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat...
Limits on Reopening Income Tax Assessments: Analysis of Gujarat High Court's Judgment in Vijay Harishchandra Patel v. ITO

Limits on Reopening Income Tax Assessments: Analysis of Gujarat High Court's Judgment in Vijay Harishchandra Patel v. ITO

Date: Dec 7, 2017
Limits on Reopening Income Tax Assessments: Analysis of Gujarat High Court's Judgment in Vijay Harishchandra Patel v. ITO 1. Introduction The case of Vijay Harishchandra Patel Petitioner(S) v. Income...
Mandate for Due Process in Employee Termination: Insights from Manishbhai Nayanbhai Mod v. Vadodara Municipal Corporation

Mandate for Due Process in Employee Termination: Insights from Manishbhai Nayanbhai Mod v. Vadodara Municipal Corporation

Date: Dec 1, 2017
Mandate for Due Process in Employee Termination: Insights from Manishbhai Nayanbhai Mod v. Vadodara Municipal Corporation Introduction The case of Manishbhai Nayanbhai Mod v. Vadodara Municipal...
GUVNL v. Indian Wind Energy Association: Clarifying Competitive Bidding under Section 63 of the Electricity Act, 2003

GUVNL v. Indian Wind Energy Association: Clarifying Competitive Bidding under Section 63 of the Electricity Act, 2003

Date: Nov 15, 2017
GUVNL v. Indian Wind Energy Association: Clarifying Competitive Bidding under Section 63 of the Electricity Act, 2003 Introduction The case of Indian Wind Energy Association (S) v. Gujarat Urja Vikas...
Adherence to Statutory Time Limits in Central Excise Adjudications: Parimal Textiles v. Union of India

Adherence to Statutory Time Limits in Central Excise Adjudications: Parimal Textiles v. Union of India

Date: Nov 7, 2017
Adherence to Statutory Time Limits in Central Excise Adjudications: Parimal Textiles v. Union of India Introduction The case of Parimal Textiles v. Union of India adjudicated by the Gujarat High...
Limitation of Appeal Rights under Arbitration Act Precludes Appeals under Commercial Courts Act: Kandla Export Corp. v. Oci Corp. Judgment

Limitation of Appeal Rights under Arbitration Act Precludes Appeals under Commercial Courts Act: Kandla Export Corp. v. Oci Corp. Judgment

Date: Sep 29, 2017
Limitation of Appeal Rights under Arbitration Act Precludes Appeals under Commercial Courts Act: Kandla Export Corp. v. Oci Corp. Judgment Introduction The case of Kandla Export Corporation v. Oci...
Tribunal's Discretion under Rule 27 in Income Tax Appeals: Insights from PR Commissioner of Income Tax Vadodara v. Sun Pharmaceutical Industries Ltd.

Tribunal's Discretion under Rule 27 in Income Tax Appeals: Insights from PR Commissioner of Income Tax Vadodara v. Sun Pharmaceutical Industries Ltd.

Date: Sep 21, 2017
Tribunal's Discretion under Rule 27 in Income Tax Appeals: Insights from PR Commissioner of Income Tax Vadodara v. Sun Pharmaceutical Industries Ltd. Introduction The case of PR Commissioner of...
Mazda Ltd. Establishes Precedent for Claiming Liquidated Damages as Business Expenditure under Section 37 of the Income Tax Act

Mazda Ltd. Establishes Precedent for Claiming Liquidated Damages as Business Expenditure under Section 37 of the Income Tax Act

Date: Sep 13, 2017
Mazda Ltd. Establishes Precedent for Claiming Liquidated Damages as Business Expenditure under Section 37 of the Income Tax Act Introduction In the landmark case of Principal Commissioner of Income...
Reopening Tax Assessment Beyond Four Years for Suspected Income Concealment: Analysis of Gujarat Ambuja Exports Ltd v. DCC of Income Tax

Reopening Tax Assessment Beyond Four Years for Suspected Income Concealment: Analysis of Gujarat Ambuja Exports Ltd v. DCC of Income Tax

Date: Sep 12, 2017
Reopening Tax Assessment Beyond Four Years for Suspected Income Concealment: Analysis of Gujarat Ambuja Exports Ltd v. DCC of Income Tax Introduction The case of Gujarat Ambuja Exports Ltd v. Deputy...
Net Interest Expenditure Under Section 14A: Analysis of Principal Commissioner of Income Tax v. NIRMA Credit and Capital Pvt. Ltd.

Net Interest Expenditure Under Section 14A: Analysis of Principal Commissioner of Income Tax v. NIRMA Credit and Capital Pvt. Ltd.

Date: Sep 1, 2017
Net Interest Expenditure Under Section 14A: Analysis of Principal Commissioner of Income Tax v. NIRMA Credit and Capital Pvt. Ltd. Introduction The case of Principal Commissioner of Income Tax v....
Reopening Tax Assessments under Section 147: Full Disclosure and Change of Opinion – Cadila Healthcare Ltd. v. Asst. Commissioner of IT

Reopening Tax Assessments under Section 147: Full Disclosure and Change of Opinion – Cadila Healthcare Ltd. v. Asst. Commissioner of IT

Date: Aug 29, 2017
Reopening Tax Assessments under Section 147: Full Disclosure and Change of Opinion – Cadila Healthcare Ltd. v. Assistant Commissioner of Income Tax Introduction The case of Cadila Healthcare Limited...
PUSHPAK BULLION PVT LTD v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE: Key Legal Principles and Implications

PUSHPAK BULLION PVT LTD v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE: Key Legal Principles and Implications

Date: Aug 23, 2017
PUSHPAK BULLION PVT LTD v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE: Key Legal Principles and Implications Introduction PUSHPAK BULLION PVT LTD v. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE is a...
Gujarat High Court’s Landmark Ruling on 6th Pay Commission Benefits for GWSSB Employees

Gujarat High Court’s Landmark Ruling on 6th Pay Commission Benefits for GWSSB Employees

Date: Aug 17, 2017
Gujarat High Court’s Landmark Ruling on 6th Pay Commission Benefits for GWSSB Employees Introduction In the case of Anand Bhausaheb Pawar v. Gujarat Water Supply and Sewerage Board, adjudicated by...
Regularization of Daily Wagers Entitles Employees to Government Compensation: Insights from State of Gujarat v. Nathabhai Ghemarbhai Parmar

Regularization of Daily Wagers Entitles Employees to Government Compensation: Insights from State of Gujarat v. Nathabhai Ghemarbhai Parmar

Date: Aug 5, 2017
Regularization of Daily Wagers Entitles Employees to Government Compensation: Insights from State of Gujarat v. Nathabhai Ghemarbhai Parmar Introduction The case of State of Gujarat v. Nathabhai...
Add-back of Provision for Bad and Doubtful Debts under Section 115JB: Insights from Commissioner of Income Tax v. Vodafone Essar Gujarat Ltd.

Add-back of Provision for Bad and Doubtful Debts under Section 115JB: Insights from Commissioner of Income Tax v. Vodafone Essar Gujarat Ltd.

Date: Aug 5, 2017
Add-back of Provision for Bad and Doubtful Debts under Section 115JB: Insights from Commissioner of Income Tax v. Vodafone Essar Gujarat Ltd. Introduction The case of Commissioner Of Income Tax v....
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