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Gujarat High Court Case Commentaries

Gujarat High Court Establishes Exclusive Jurisdiction of Commercial Courts for International Arbitration Execution Petitions

Gujarat High Court Establishes Exclusive Jurisdiction of Commercial Courts for International Arbitration Execution Petitions

Date: Nov 12, 2016
Gujarat High Court Establishes Exclusive Jurisdiction of Commercial Courts for International Arbitration Execution Petitions Introduction The case of OCI Corporation v. Kandla Export Corporation...
Exhaustion of Statutory Remedies and Validity of Satisfaction Notes under Section 153C: Rajesh Sunderdas Vaswani v. Assistant Commissioner of Income Tax

Exhaustion of Statutory Remedies and Validity of Satisfaction Notes under Section 153C: Rajesh Sunderdas Vaswani v. Assistant Commissioner of Income Tax

Date: Oct 11, 2016
Exhaustion of Statutory Remedies and Validity of Satisfaction Notes under Section 153C Rajesh Sunderdas Vaswani v. Assistant Commissioner of Income Tax Gujarat High Court, October 10, 2016...
Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal

Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal

Date: Aug 20, 2016
Prospective Application of Surcharge on Block Assessments: Insights from Commissioner Of Income Tax-I (S) v. Naresh Kumar Agarwal Introduction The case of Commissioner Of Income Tax-I (S) v. Naresh...
Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd.

Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd.

Date: Aug 9, 2016
Expansion of Deduction under Section 80IA to Include Interest Received on Margin Money: Insights from Commissioner of Income Tax-IV v. Shah Alloys Ltd. Introduction The case Commissioner of Income...
Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks

Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks

Date: Aug 6, 2016
Gujarat High Court Upholds RBI Guidelines: Interest on Non-Performing Assets Not Taxable on Accrual Basis for Cooperative Banks Introduction In the landmark case of Principal Commissioner Of Income...
Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Date: Aug 6, 2016
Reopening of Assessment Under Sections 147 and 148: Insights from Peass Industrial Engineers Pvt. Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of Peass Industrial Engineers Pvt....
Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis

Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis

Date: Jul 30, 2016
Enhanced Transparency in Performance Appraisals: Ramanlal Jivanlal Patel v. State Of Gujarat Judgment Analysis Introduction The case of Ramanlal Jivanlal Patel Petitioner(S) v. State Of Gujarat Thro...
Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment

Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment

Date: Jul 29, 2016
Gujarat High Court Upholds ITAT's Decision on Telescoping Principles in Tax Assessment Introduction In the landmark case of The Deputy Commissioner Of Income Tax (Investigation) (S) v. Narendra Garg...
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment

Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment

Date: Jul 22, 2016
Procedural Imperatives in Tax Reassessment: Ensuring Objections are Addressed Before Finalizing Assessment Introduction The case of Pr. Commissioner Of Income Tax-2, Vadodara (S) v. Sagar Developers...
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd.

Date: Jul 22, 2016
Service Tax Liability for Internal Services Between SEZ and DTA Units: Insights from Principal Commissioner of Central Excise v. Larsen & Toubro Ltd. Introduction The case of Principal Commissioner...
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd.

Date: Jul 21, 2016
Clarifying the Scope of Section 153A: Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd. Introduction The case Pr. Commissioner Of Income-Tax (S) v. Desai Construction Pvt. Ltd....
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel

Date: Jul 21, 2016
Validity of Retracted Statements Under Section 131: Insights from The Commissioner Of Income Tax-Iv (S) v. Ramanbhai B. Patel Introduction In the landmark case of The Commissioner Of Income Tax-Iv...
Reevaluation of Speculative Income Additions in Income Tax Assessments

Reevaluation of Speculative Income Additions in Income Tax Assessments

Date: Jul 15, 2016
Reevaluation of Speculative Income Additions in Income Tax Assessments Introduction The case of Chetnaben J. Shah v. Income Tax Officer adjudicated by the Gujarat High Court on July 14, 2016,...
Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax

Date: Jul 13, 2016
Enhanced Interpretation of Section 80P(2)(d): Surat Vankar Sahakari Sangh Ltd. v. Asst. Commissioner of Income Tax Introduction The case of Surat Vankar Sahakari Sangh Ltd. (S) v. Asst. Commissioner...
Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers

Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers

Date: Jun 21, 2016
Jurisdictional Limits of MSMED Facilitation Council vis-à-vis Arbitration Act: A Comprehensive Analysis of Principal Chief Engineer v. M/S. Manibhai And Brothers Introduction The case of Principal...
Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India

Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India

Date: Jun 17, 2016
Refund of Education Cess on Oil Cess Under OID Act: A Comprehensive Analysis of Joshi Technologies International v. Union of India Introduction The case of Joshi Technologies International v. Union...
Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives

Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives

Date: Jun 9, 2016
Nirma Ltd Judgment: Defining Capital Receipts in Sales-Tax Incentives Introduction The case of Commissioner of Income Tax-III v. Nirma Ltd adjudicated by the Gujarat High Court on June 8, 2016,...
Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT

Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT

Date: Apr 28, 2016
Non-Condonation of Limitation Period in Revision Applications: Insights from JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT Introduction The case of JAYMINBHAI NAVINBHAI DOSHI v. STATE OF GUJARAT was...
Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India

Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India

Date: Apr 19, 2016
Temporary Status for Casual Labourers Under Telecommunications Schemes: Insights from Kalamuddin M. Ansari v. Government Of India Introduction The case of Kalamuddin M. Ansari v. Government Of India...
Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling

Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling

Date: Apr 1, 2016
Tax Treatment of Interest Under section 28 of the Land Acquisition Act, 1894: Gujarat High Court's Landmark Ruling Introduction The case of Movaliya Bhikhubhai Balabhai v. Income-Tax Officer (Ids)...
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