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Gujarat High Court Case Commentaries

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....
Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments

Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments

Date: Aug 1, 2017
Enforcement of Section 144C: Mandatory Procedure in Transfer Pricing Assessments Introduction The case of Commissioner Of Income Tax v. C-Sam(India) Pvt. Ltd. adjudicated by the Gujarat High Court on...
Narrow Interpretation of 'Commercial Dispute' under Section 2(c)(vii) of the Commercial Courts Act

Narrow Interpretation of 'Commercial Dispute' under Section 2(c)(vii) of the Commercial Courts Act

Date: Jul 11, 2017
Narrow Interpretation of 'Commercial Dispute' under Section 2(c)(vii) of the Commercial Courts Act: Gujarat High Court's Ruling in Vasu Healthcare Pvt. Ltd. v. Gujarat Akruti Tcg Biotech Ltd....
Rajesh Kourani v. Union Of India & Others: Upholding Section 234E and Rule 31A of the Income-Tax Act

Rajesh Kourani v. Union Of India & Others: Upholding Section 234E and Rule 31A of the Income-Tax Act

Date: Jun 21, 2017
Rajesh Kourani v. Union Of India & Others: Upholding Section 234E and Rule 31A of the Income-Tax Act Introduction The case of Rajesh Kourani v. Union Of India & Others was adjudicated by the Gujarat...
Inclusion of Pre-Regularization Service for Pension Benefits: Executive Engineer Panchayat v. Bhedi

Inclusion of Pre-Regularization Service for Pension Benefits: Executive Engineer Panchayat v. Bhedi

Date: Jun 8, 2017
Inclusion of Pre-Regularization Service for Pension Benefits: Executive Engineer Panchayat v. Bhedi Introduction The case of Executive Engineer Panchayat (Maa & M) Department & Another v. Samudabhai...
Gujarat High Court Upholds Pension Rights for Regularized Daily Wage Workers in Executive Engineer Panchayat v. Samudabhai Jyotibhai Bhedi

Gujarat High Court Upholds Pension Rights for Regularized Daily Wage Workers in Executive Engineer Panchayat v. Samudabhai Jyotibhai Bhedi

Date: Jun 8, 2017
Gujarat High Court Upholds Pension Rights for Regularized Daily Wage Workers in Executive Engineer Panchayat v. Samudabhai Jyotibhai Bhedi Introduction The case of Executive Engineer Panchayat (Maa &...
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