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Gujarat High Court Case Commentaries

Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A

Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A

Date: Mar 15, 2016
Gujarat High Court Reinforces Requirement of Incriminating Material for Additions under Section 153A Introduction The case of Principal Commissioner of Income-Tax v. Saumya Construction P. Ltd....
Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established

Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established

Date: Mar 4, 2016
Mandatory Impleading of Partnership Firm in Section 138 NIA Prosecutions Established Introduction In the landmark case of Oanali Ismailji Sadikot v. State Of Gujarat & Another, decided by the Gujarat...
Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat

Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat

Date: Feb 27, 2016
Correction of Birth Records under Section 15 of the Births and Deaths Act: Insights from Krunal Prajapati v. State of Gujarat Introduction The case of Krunal Prahladbhai Prajapati Petitioner(S) v....
Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat

Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat

Date: Feb 27, 2016
Unreasonable Delay and the Sanctity of Registered Sale Deeds: Insights from Dudhiben Muljibhai Patel v. State Of Gujarat Introduction The case of Dudhiben Muljibhai Patel & 1 Petitioner(S) v. State...
Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments

Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments

Date: Feb 6, 2016
Tata Teleservices v. Union of India: Prospective Application of Income Tax Act Amendments Introduction The case of Tata Teleservices Petitioner(S) v. Union Of India & 1 (S) adjudicated by the Gujarat...
Interpretation of "Public View" under SC/ST Act: Comprehensive Analysis of Dhiren Prafulbhai Shah v. State Of Gujarat

Interpretation of "Public View" under SC/ST Act: Comprehensive Analysis of Dhiren Prafulbhai Shah v. State Of Gujarat

Date: Jan 29, 2016
Interpretation of "Public View" under SC/ST Act: Comprehensive Analysis of Dhiren Prafulbhai Shah v. State Of Gujarat Introduction The case of Dhiren Prafulbhai Shah v. State Of Gujarat adjudicated...
Clarification on Cenvat Credit Utilization and Input Service Distributor Registration: Gujarat High Court in Commissioner of Central Excise v. Dashion Ltd.

Clarification on Cenvat Credit Utilization and Input Service Distributor Registration: Gujarat High Court in Commissioner of Central Excise v. Dashion Ltd.

Date: Jan 9, 2016
Clarification on Cenvat Credit Utilization and Input Service Distributor Registration: Gujarat High Court in Commissioner of Central Excise v. Dashion Ltd. Introduction The case of Commissioner of...
Reopening of Income Tax Assessment: Insights from Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Reopening of Income Tax Assessment: Insights from Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax

Date: Jan 6, 2016
Reopening of Income Tax Assessment: Insights from Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax Introduction The case of Olwin Tiles (India) Pvt. Ltd. v. Deputy Commissioner Of...
Gujarat High Court Establishes Jurisdictional Clarity in Domestic Violence Act Proceedings

Gujarat High Court Establishes Jurisdictional Clarity in Domestic Violence Act Proceedings

Date: Nov 28, 2015
Gujarat High Court Establishes Jurisdictional Clarity in Domestic Violence Act Proceedings Introduction The case of Suo Motu v. Ushaben Kishorbhai Mistry, adjudicated by the Gujarat High Court on...
Interpretation of 'Scrap' under section 206C of the Income Tax Act: A Comprehensive Analysis

Interpretation of 'Scrap' under section 206C of the Income Tax Act: A Comprehensive Analysis

Date: Nov 4, 2015
Interpretation of 'Scrap' under section 206C of the Income Tax Act: A Comprehensive Analysis Introduction The case of The Commissioner Of Income Tax (Tds) (S) v. M/S. Priya Blue Industries Pvt. Ltd....
Adherence to Natural Justice Principles in Excise Duty Adjudication: Manek Chemicals Pvt. Ltd. v. Union of India

Adherence to Natural Justice Principles in Excise Duty Adjudication: Manek Chemicals Pvt. Ltd. v. Union of India

Date: Oct 24, 2015
Adherence to Natural Justice Principles in Excise Duty Adjudication: Manek Chemicals Pvt. Ltd. v. Union of India Introduction In the landmark case of Manek Chemicals Pvt. Ltd. v. Union of India,...
Suo Moto Abatement of Central Excise Duty: Insights from Commissioner v. Thakkar Tobacco Products P. Ltd.

Suo Moto Abatement of Central Excise Duty: Insights from Commissioner v. Thakkar Tobacco Products P. Ltd.

Date: Oct 2, 2015
Suo Moto Abatement of Central Excise Duty: Insights from Commissioner v. Thakkar Tobacco Products P. Ltd. Introduction The case of Commissioner of Central Excise and Customs v. Thakkar Tobacco...
Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds

Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds

Date: Sep 22, 2015
Consumer Marketing Judgment: Clarifying TDS Deduction and Utilization of Interest Funds Introduction The case of Pri.Commissioner Of Income-Tax-1 v. Consumer Marketing (India) (P.) Ltd. adjudicated...
Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd.

Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd.

Date: Sep 12, 2015
Strict Adherence to Show Cause Notices in Cenvat Credit Cases: Insights from Commissioner v. Reliance Ports and Terminals Ltd. Introduction The case of Commissioner v. Reliance Ports and Terminals...
Gujarat High Court Upholds Equal Leave Encashment Rights for Permanent Employees

Gujarat High Court Upholds Equal Leave Encashment Rights for Permanent Employees

Date: Aug 22, 2015
Gujarat High Court Upholds Equal Leave Encashment Rights for Permanent Employees Introduction In the landmark case of Jorubhai Jijibhai Dabhi & Others v. State of Gujarat Thro. Secretary, the Gujarat...
Establishing Reasonable Time Limits for Challenging Agricultural Land Transactions: Gujarat High Court in Bharatbhai Vegda v. State of Gujarat

Establishing Reasonable Time Limits for Challenging Agricultural Land Transactions: Gujarat High Court in Bharatbhai Vegda v. State of Gujarat

Date: Jul 30, 2015
Establishing Reasonable Time Limits for Challenging Agricultural Land Transactions: Gujarat High Court in Bharatbhai Vegda v. State of Gujarat Introduction The case of Bharatbhai Naranbhai Vegda v....
Gujarat High Court's Landmark Ruling on Handling Absconding Convicts' Appeals

Gujarat High Court's Landmark Ruling on Handling Absconding Convicts' Appeals

Date: Jul 29, 2015
Gujarat High Court's Landmark Ruling on Handling Absconding Convicts' Appeals 1. Introduction The case of Niraj Devnarayan Shukla And 2 Others v. State Of Gujarat is a significant judicial decision...
Clarifying RTI Act Section 8(1)(j): Gujarat High Court Upholds Confidentiality of Income Tax Returns Absent Larger Public Interest

Clarifying RTI Act Section 8(1)(j): Gujarat High Court Upholds Confidentiality of Income Tax Returns Absent Larger Public Interest

Date: Jul 17, 2015
Clarifying RTI Act Section 8(1)(j): Gujarat High Court Upholds Confidentiality of Income Tax Returns Absent Larger Public Interest Introduction The case of Vinubhai Haribhai Patel (Malavia) v....
Gujarat High Court Establishes Clarity on Section 40A Expenditure Disallowance: Principal Commissioner of Income Tax v. Gujarat Gas Financial Services Limited

Gujarat High Court Establishes Clarity on Section 40A Expenditure Disallowance: Principal Commissioner of Income Tax v. Gujarat Gas Financial Services Limited

Date: Jul 8, 2015
Gujarat High Court Establishes Clarity on Section 40A Expenditure Disallowance Introduction The case of Principal Commissioner of Income Tax & Ors. v. Gujarat Gas Financial Services Limited...
PARESHA G. SHAH v. STATE OF GUJARAT: Defining the Scope and Duration of Provisional Attachment Under PMLA and Cr.P.C

PARESHA G. SHAH v. STATE OF GUJARAT: Defining the Scope and Duration of Provisional Attachment Under PMLA and Cr.P.C

Date: Jun 16, 2015
PARESHA G. SHAH v. STATE OF GUJARAT: Defining the Scope and Duration of Provisional Attachment Under PMLA and Cr.P.C Introduction The case of PARESHA G. SHAH v. STATE OF GUJARAT was adjudicated by...
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