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Clarifying Reassessment Jurisdiction: Gujarat High Court in Shree Chalthan Vibhag Khand v. Deputy Commissioner Of Income-Tax Introduction The case of Shree Chalthan Vibhag Khand v. Deputy...
Reaffirming Procedural Protocol in Appellate Courts: Insights from Lakhu Karman Bharwad v. State of Gujarat Introduction The case of Lakhu Karman Bharwad v. State of Gujarat adjudicated by the...
Reaffirming the Primacy of DNA Evidence in Sexual Offence Cases: Insights from State of Gujarat v. Jayantibhai Somabhai Khant Introduction The case of State of Gujarat v. Jayantibhai Somabhai Khant...
Mundra Ports & SEZ Ltd. v. Commissioner of Central Excise: Affirming CENVAT Credit on Construction Inputs Introduction The case of Mundra Ports & Special Economic Zone Limited (S) v. Commissioner Of...
Deletion of Interest Expenditure Disallowance under Section 14A: Insights from Principal Commissioner Of Income-Tax v. India Gelatine And Chemicals Ltd. Introduction The case of Principal...
Tax Exemption for Cooperative Housing Societies under the Principle of Mutuality Introduction The case of Commissioner Of Income-Tax v. Prabhukunj Co-Operative Housing Society Ltd. adjudicated by the...
Clarifying Deletion of Additions Under Section 41(1): Principal Commissioner of Income-Tax v. Matruprasad C. Pandey Introduction The case of Principal Commissioner of Income-Tax v. Matruprasad C....
Defining 'Undertaking' in Income Tax Act: Gujarat High Court Strikes Down Retrospective Amendment as Unconstitutional Introduction The case of Niko Resources Limited v. Union Of India & 1 S,...
Condonation of Delay in Filing Appeals Under Section 35 of the Central Excise Act: Insights from Panoli Intermediate (India) Pvt. Ltd. v. Union Of India & 2 Introduction The case of Panoli...
Void Proceedings Under Section 158BC Due to Improper Warrant Issuance: Commissioner Of Income-Tax v. Jolly Fantasy World Ltd. Introduction The case of Commissioner Of Income-Tax v. Jolly Fantasy...
Capital Nature of Entertainment Tax Exemptions for Multiplex Investments: Gujarat High Court Precedent Introduction The case of Dcit Circle 1(2) Baroda (S) v. Inox Leisure Ltd. Opponent(S)...
Capital vs. Revenue Expenditure on Convertible Debentures: Insights from Torrent Pharmaceuticals Limited (S) v. Assistant Commissioner Of Income Tax Opponent (S) Introduction The case of Torrent...
Disallowance of Bogus Purchases and Penalty Imposition: Insights from Vijay Proteins Ltd. v. Income Tax Introduction The case of Vijay Proteins Ltd. v. Income Tax adjudicated by the Gujarat High...
United Phosphorus Ltd. v. Additional Commissioner of Income Tax: Clarifying Taxability and Deduction Provisions under the Income Tax Act Introduction The case of United Phosphorus Ltd. (S) v....
Striking Down Cenvat Credit Restriction: Gujarat High Court Judgment Analysis Introduction The Gujarat High Court, in its landmark judgment dated December 4, 2014, delivered a significant decision in...
Precision Fasteners Ltd. v. Commissioner of Central Excise: Supreme Judicial Review of Sub-Rule (3A) of Rule 8 Introduction In the landmark case of Precision Fasteners Ltd. & 1 Petitioner(S) v....
Enhancing Compensation Claims in Land Acquisition: Insights from Ramabhai Maljibhai Parmar v. Special Land Acquisition Officer & 2 Introduction The case of Ramabhai Maljibhai Parmar Since Deceased v....
Kirit Dahyabhai Patel v. Assistant Commissioner of Income Tax: Clarifying Penalty Applicability under Section 271(1)(C) of the Income Tax Act Introduction The case of Kirit Dahyabhai Patel (S) v....
Gujarat High Court Strikes Down CENVAT Credit Restriction under Rule 8(3A) of Central Excise Rules, 2002 1. Introduction The case of Indsur Global Ltd. vs. Union Of India & 2 (S) adjudicated by the...
Right to Correct Birth Records Affirmed: Gujarat High Court Rules in Madhavi Sandip Patel v. Registrar Birth and Death Department Introduction The case of Madhavi Sandip Patel Petitioner(S) v....