Gujarat High Court
S. 80IA(4) Deduction Available To Assessee Engaged In Developing Infrastructure Projects Like Roads, Canals: Gujarat High Court
The Gujarat High Court has allowed the deduction under Section 80IA(4) of the Income Tax Act to the assessee engaged in developing infrastructure projects like roads, canals, etc.The bench of Justice Bhargav D. Karia and Justice Niral R. Mehta has observed that the assessee has entered into a development of infrastructure facility agreement and not a work contract.The respondent or assessee...
Gujarat High Court Annual Digest 2023 [Citations 1-204]
Citations 2023 LiveLaw (Guj) 1 to 2023 LiveLaw (Guj) 204NOMINAL INDEXPerfect Importers and Distributors (India) Pvt. Ltd. vs Union of India 2023 Livelaw (Guj) 1Shripal Raja Rajendrakumar Shah v. State of Gujarat & Ors 2023 Livelaw (Guj) 2Kirtilal Ravchandbhai Sanghavi & Ors. v. Reserve Bank of India & Anr. 2023 Livelaw (Guj) 3Fakirmamad Hushenbhai Sumbhaniya v. State of Gujara...
High Court Raps Gujarat Govt For Delay In Compensating Families Of Deceased Manual Scavengers
In a stern rebuke to the Gujarat government, the High Court on Wednesday criticized the prolonged delay in compensating the families of the deceased manual scavenging victims.The Court presided over by Chief Justice Sunita Agarwal and Justice Aniruddha P. Mayee, emphasized adherence to the Apex court's judgment and expressed dissatisfaction with the government's handling of...
Income Tax Act | Section 119(2)(B) Application Cannot Be Rejected Citing Vague & Arbitrary Reasons
In a recent ruling, the Gujarat High Court has emphasized that applications under Section 119(2)(b) of the Income Tax Act, 1961 must not be dismissed arbitrarily, especially when citing the absence of genuine hardship to the petitioner.The court stated that rejection on merits is unwarranted if the delay in filing the income tax return is not condoned.The ruling came in response to a...
Income Tax Act | Gujarat High Court Invalidates Income Tax Assessment Order Due To Violations Of Section 144B
In a significant legal development, the Gujarat High Court has invalidated an Income Tax Assessment Order, citing violations of Section 144B of the Income Tax Act.The petitioner, an individual assessee, primarily sought the following reliefs:(A) Petitioning for the issuance of a writ of certiorari and/or a writ of mandamus and/or any other appropriate writ, direction, or order to annul and...
2002 Gujarat Riots | High Court 'Not Inclined' To Quash FIR Against Teesta Setalvad In Mass Grave Digging Case
The Gujarat High Court on Monday expressed its disinclination to quash a First Information Report (FIR) filed at the Mahisagar district in 2006 against activist Teesta Setalvad in the Pandarwada mass grave digging case.The matter was listed before Justice Sandeep Bhatt who wondered “why are such dead horses required to be pulled?” Justice Bhatt further said, “After going through...
Gujarat HC Upholds Dismissal Of Magistrate For Taking Unauthorized Leave While Alleging 'Rot' In Judicial System
The Gujarat High Court last week upheld the dismissal of a magistrate who refused to return to work and subsequently went on unauthorized leave after a letter using “intemperate” language to an administrative judge of the High Court and the Principal District Judge of Vadodara in June 2013A division bench of Justices Biren Vaishnav and Nisha Thakore held, "Viewing the unauthorized absence...
'Our Officers Perform Puja When A Cow Passes Away': AMC Tells Gujarat High Court, Denies Mistreatment Of Impounded Cattle
On Friday, the Ahmedabad Municipal Corporation (AMC) refuted accusations made by certain cattle owners regarding the alleged mistreatment of impounded stray cattle. In response to these claims, the civic body informed the Gujarat High Court that AMC officers conduct a puja when a member of the impounded cattle passes away at the pound.AMC counsel GH Virk pointed out: “Let me only say...
'Your Credentials Don't Convince Us To Hear You': Gujarat HC Refuses To Hear PIL Citing Petitioner's Involvement In 6 FIRs
The Gujarat High Court recently refused a Public interest litigation (PIL) petition, citing the petitioner's involvement in six first information reports (FIRs) as a basis for declining to entertain the plea.The division bench of Chief Justice Sunita Agarwal and Justice Aniruddha P Mayee held, “Having noted that six First Information Reports had been lodged against the petitioner on...
S. 300 IPC | Even Single Injury Resulting In Death Of Victim Can Amount To 'Murder': Gujarat High Court
The Gujarat High Court has recently observed that a single injury resulting in death can be categorized as 'murder' under Clause 3 of Section 300 of the Indian Penal Code, 1860 (IPC). With this, the Court, upon convicting the accused, emphasized that he took advantage of the victim's vulnerability and displayed calculated cruelty in delivering a fatal blow.The Court's decision came in response...
I-T Raid At Advocate's Office | Privacy of Every Individual Must Be Protected At Any Cost: Gujarat High Court
The Gujarat High Court on Monday emphasized the importance of safeguarding the privacy of individuals during investigations by law enforcement agencies.The above observation came in a plea moved by 45-year-old Maulik Sheth, a practicing lawyer at the high court, challenging income tax raids on a lawyer which was being dealt with by a division bench of Justices Bhargav Karia and Niral...
Morbi Bridge Collapse | Gujarat High Court Rejects Bail Plea Of Oreva Group's Managing Director
The Gujarat High Court has denied the regular bail plea of Jaysukhbhai Odhavjibhai Bhalodia (Patel), the Managing Director of Oreva Group, who was the main accused in the Morbi suspension bridge collapse last year.Justice Divyesh A Joshi observed, “In is found out from the record that, prima facie, the applicant accused was having knowledge that this kind of unfortunate incident might...