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Gujarat High Court Case Commentaries

Quashing of Criminal Proceedings as Abuse of Process: Arvindbhai Maganlal Master v. State Of Gujarat

Quashing of Criminal Proceedings as Abuse of Process: Arvindbhai Maganlal Master v. State Of Gujarat

Date: Nov 14, 2014
Quashing of Criminal Proceedings as Abuse of Process: Arvindbhai Maganlal Master v. State Of Gujarat Introduction The case of Arvindbhai Maganlal Master v. State Of Gujarat was adjudicated by the...
Reliability of Statements in Search Proceedings for Establishing Benami Transactions: Insights from Commissioner Of Income-Tax v. Chandrakumar Jethmal Kochar

Reliability of Statements in Search Proceedings for Establishing Benami Transactions: Insights from Commissioner Of Income-Tax v. Chandrakumar Jethmal Kochar

Date: Nov 13, 2014
Reliability of Statements in Search Proceedings for Establishing Benami Transactions: Insights from Commissioner Of Income-Tax v. Chandrakumar Jethmal Kochar Introduction The case of Commissioner Of...
Comprehensive Commentary on Vijaysinh Gatti Pruthvisinh Rathod v. State Of Gujarat

Comprehensive Commentary on Vijaysinh Gatti Pruthvisinh Rathod v. State Of Gujarat

Date: Sep 18, 2014
Establishing Detention Standards Under PASA: Insights from Vijaysinh Gatti Pruthvisinh Rathod v. State Of Gujarat Introduction The case of Vijaysinh Gatti Pruthvisinh Rathod Petitioner(S) v. State Of...
Gujarat High Court Limits RBI's Power on 'Willful Defaulters', Safeguards Fundamental Rights under Article 19(1)(g)

Gujarat High Court Limits RBI's Power on 'Willful Defaulters', Safeguards Fundamental Rights under Article 19(1)(g)

Date: Sep 10, 2014
Gujarat High Court Limits RBI's Power on 'Willful Defaulters', Safeguards Fundamental Rights under Article 19(1)(g) Introduction In the landmark case of IONIC METALLIKS & 3 [...] v. Union Of India &...
Gujarat High Court Affirms Compliance with Telecom EMF Guidelines in Rejecting Public Interest Petition on BTS Health Hazards

Gujarat High Court Affirms Compliance with Telecom EMF Guidelines in Rejecting Public Interest Petition on BTS Health Hazards

Date: Sep 6, 2014
Gujarat High Court Affirms Compliance with Telecom EMF Guidelines in Rejecting Public Interest Petition on BTS Health Hazards Introduction The case of Muktipark Co-Operative Society - Part IV...
Burden of Proof and Evidentiary Standards in Cenvat Credit Recovery: Comprehensive Commentary on Commissioner (S) v. Motabhai Iron & Steel Industries

Burden of Proof and Evidentiary Standards in Cenvat Credit Recovery: Comprehensive Commentary on Commissioner (S) v. Motabhai Iron & Steel Industries

Date: Sep 4, 2014
Burden of Proof and Evidentiary Standards in Cenvat Credit Recovery: Comprehensive Commentary on Commissioner (S) v. Motabhai Iron & Steel Industries Introduction The case of Commissioner (S) v....
Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act: Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors.

Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act: Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors.

Date: Aug 12, 2014
Non-Applicability of the Limitation Act to Proceedings under the Bombay Stamp Act Introduction The case of Jayminbhai Navinbhai Doshi & Ors. v. State Of Gujarat & Ors. was heard by the Gujarat High...
Dynamic Industries Ltd. v. Commissioner (S): Clarifying Input Service Credit Eligibility for Customs, Shipping, and Overseas Commission Services under Cenvat Credit Rules, 2004

Dynamic Industries Ltd. v. Commissioner (S): Clarifying Input Service Credit Eligibility for Customs, Shipping, and Overseas Commission Services under Cenvat Credit Rules, 2004

Date: Jul 26, 2014
Dynamic Industries Ltd. v. Commissioner (S): Clarifying Input Service Credit Eligibility for Customs, Shipping, and Overseas Commission Services under Cenvat Credit Rules, 2004 1. Introduction The...
Duty Drawback Eligibility for Forged Goods: Insights from Micro Forge (India) Ltd. vs. Union of India

Duty Drawback Eligibility for Forged Goods: Insights from Micro Forge (India) Ltd. vs. Union of India

Date: Jul 10, 2014
Duty Drawback Eligibility for Forged Goods: Insights from Micro Forge (India) Ltd. vs. Union of India Introduction The case of Micro Forge (India) Ltd. v. Union of India, adjudicated by the Gujarat...
Affidavit-Based Retractions and the Non-Admissibility of Survey Statements as Basis for Additions: Commissioner Of Income Tax Rajkot III v. M P Scrap Traders

Affidavit-Based Retractions and the Non-Admissibility of Survey Statements as Basis for Additions: Commissioner Of Income Tax Rajkot III v. M P Scrap Traders

Date: Jul 2, 2014
Affidavit-Based Retractions and the Non-Admissibility of Survey Statements as Basis for Additions: Commissioner Of Income Tax Rajkot III v. M P Scrap Traders Introduction The case of Commissioner Of...
Protective Assessment and Penalty Prohibition: Bhailal Manilal Patel v. Income-Tax

Protective Assessment and Penalty Prohibition: Bhailal Manilal Patel v. Income-Tax

Date: Jun 24, 2014
Protective Assessment and Penalty Prohibition: Bhailal Manilal Patel v. Income-Tax Introduction The case of Bhailal Manilal Patel v. Income-Tax decided by the Gujarat High Court on June 23, 2014,...
Reaffirmation of Educational Exemption under Section 11: Director Of Income-Tax (Exemption) v. Ahmedabad Management Association

Reaffirmation of Educational Exemption under Section 11: Director Of Income-Tax (Exemption) v. Ahmedabad Management Association

Date: Jun 14, 2014
Reaffirmation of Educational Exemption under Section 11: Director Of Income-Tax (Exemption) v. Ahmedabad Management Association Introduction The case of Director Of Income-Tax (Exemption) v....
Reaffirming the Limits of Reassessment: Insights from Commissioner Of Income Tax - I (S) v. Ankit C Maheshwari

Reaffirming the Limits of Reassessment: Insights from Commissioner Of Income Tax - I (S) v. Ankit C Maheshwari

Date: Jun 11, 2014
Reaffirming the Limits of Reassessment: Insights from Commissioner Of Income Tax - I (S) v. Ankit C Maheshwari Introduction The case of Commissioner Of Income Tax - I (S) v. Ankit C Maheshwari...
Clarifying the Applicability of Penalty under Section 271(1)(C): Insights from Commissioner of Income Tax - II (S) v. Dharamshi B Shah (S)

Clarifying the Applicability of Penalty under Section 271(1)(C): Insights from Commissioner of Income Tax - II (S) v. Dharamshi B Shah (S)

Date: Jun 10, 2014
Clarifying the Applicability of Penalty under Section 271(1)(C): Insights from Commissioner of Income Tax - II (S) v. Dharamshi B Shah (S) Introduction The case of Commissioner of Income Tax - II (S)...
Reaffirming Reassessment Jurisdiction Under Sections 147 & 148 of the Income Tax Act

Reaffirming Reassessment Jurisdiction Under Sections 147 & 148 of the Income Tax Act

Date: May 7, 2014
Reaffirming Reassessment Jurisdiction Under Sections 147 & 148 of the Income Tax Act Introduction The case of Yogendrakumar Gupta Petitioner(S) v. Income Tax Officer (S) adjudicated by the Gujarat...
Rajhans Builders v. Dy. Commissioner Of Income Tax: Establishing Procedural Compliance under Section 153C of the Income Tax Act

Rajhans Builders v. Dy. Commissioner Of Income Tax: Establishing Procedural Compliance under Section 153C of the Income Tax Act

Date: May 6, 2014
Rajhans Builders v. Dy. Commissioner Of Income Tax: Establishing Procedural Compliance under Section 153C of the Income Tax Act Introduction The case of Rajhans Builders Petitioner(S) v. Dy....
Gujarat High Court Establishes Strict Compliance for Cash Transactions under Section 269SS

Gujarat High Court Establishes Strict Compliance for Cash Transactions under Section 269SS

Date: Apr 29, 2014
Gujarat High Court Establishes Strict Compliance for Cash Transactions under Section 269SS Introduction The case of Commissioner Of Income-Tax v. Maa Khodiyar Construction adjudicated by the Gujarat...
SEZ Act's Non Obstant Clause Precludes State VAT on SEZ Units' Inputs: Torrent Energy Ltd vs State of Gujarat

SEZ Act's Non Obstant Clause Precludes State VAT on SEZ Units' Inputs: Torrent Energy Ltd vs State of Gujarat

Date: Apr 17, 2014
SEZ Act's Non Obstant Clause Precludes State VAT on SEZ Units' Inputs: Torrent Energy Ltd vs State of Gujarat 1. Introduction The case of Torrent Energy Limited vs. State Of Gujarat & 2 (S) was...
United India Insurance Co. Ltd. v. Minor Mahesh Kanubhai & 2 Others: Clarifying Insurer Liability Towards Gratuitous Passengers

United India Insurance Co. Ltd. v. Minor Mahesh Kanubhai & 2 Others: Clarifying Insurer Liability Towards Gratuitous Passengers

Date: Apr 8, 2014
United India Insurance Co. Ltd. v. Minor Mahesh Kanubhai & 2 Others: Clarifying Insurer Liability Towards Gratuitous Passengers Introduction The case of United India Insurance Co. Ltd. v. Minor...
Clarification on Remand Powers under section 85 of the Finance Act, 1994: Commissioner of Service Tax v. Associated Hotels Ltd.

Clarification on Remand Powers under section 85 of the Finance Act, 1994: Commissioner of Service Tax v. Associated Hotels Ltd.

Date: Apr 4, 2014
Clarification on Remand Powers under section 85 of the Finance Act, 1994 1. Introduction The case of Commissioner Of Service Tax v. Associated Hotels Ltd. adjudicated by the Gujarat High Court on...
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