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High Court of Gujarat Dismisses Revenue's Appeal in Advertisement Expenses Classification Case. ITAT's finding that advertisement expenses are revenue expenses upheld as per Supreme Court precedent....

The present appeal was filed by the Revenue (DY CIT - C C - 1 BARODA) against the respondent-assessee (RINKI PETROCHEMICALS & IND LTD) challenging the order of the Income Tax Appellate Tribunal (ITAT)...

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Gujarat High Court Dismisses Insurance Company's Appeal in Motor Accident Claim Due to Negligent Parking of Tanker. Court Upholds Compensation of Rs.97,07,248 for Death of Motorcyclist, Holding Tanker Driver Solely Negligent for Parking Without Reflectors at Night....

The case arises from a motor accident on 02.09.2016 when Jigneshkumar Kanayalal Parekh was driving his motorcycle on the main State Highway near Gopipura Cross roads. A tanker (No. GJ-16-Z-3174) was p...

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Gujarat High Court Dismisses Revision Against Acquittal in Dowry Death Case — No Interference Warranted as Trial Court's Findings Are Plausible and Not Perverse. The Court upheld the acquittal under Sections 304B, 498A, 306, 201 and 114 IPC as the prosecution failed to prove dowry demand soon before death and the evidence of cruelty was inconsistent....

The applicant, Jesabhai Dosabhai Bhatu, the father of the deceased Nathiben alias Nitaben, filed a criminal revision application before the Gujarat High Court challenging the judgment and order of acq...

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Gujarat High Court Acquits Accused in POCSO and SC/ST Act Case Due to Material Contradictions and Lack of Corroboration. Conviction for Rape of Minor Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant-accused, Arvindbhai @ Bhadabhai Shanabhai @ Shankarbhai Chauhan, was convicted by the learned Additional Sessions Judge and Special Judge, Panchmahal at Godhra in Special Case No. 24 of ...

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Gujarat High Court Acquits Accused in POCSO and SC/ST Act Case Due to Material Contradictions and Lack of Corroboration. Conviction for Rape of Minor Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appellant-accused, Arvindbhai @ Bhadabhai Shanabhai @ Shankarbhai Chauhan, was convicted by the learned Additional Sessions Judge and Special Judge, Panchmahal at Godhra in Special Case No. 24 of ...

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High Court of Gujarat Examines Whether Reopening of Assessments Under Section 148 Based on Search Material is Permissible Without Invoking Section 153C. Core Legal Question Involves Overriding Effect of Search-Related Special Provisions Over General Reassessment Provisions Under the Income-tax Act, 1961....

The group of Special Civil Applications filed before the High Court of Gujarat challenged the notices issued under Section 148 of the Income-tax Act, 1961, which sought to reopen assessments based on ...

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Madras High Court Allows Writ Petition in Cooperative Bank Surcharge Case — Directs Recalculation of Interest at Reduced Rate as Per Government Circular. The court applied Registrar of Co-operative Societies Circular No.5 of 2024 to reduce interest on surcharge from 15% to 12% per annum on principal amount of Rs.51,260/-....

The writ petition was filed by the legal representatives of the deceased sole petitioner, R. Kuppusamy, who had been employed as a Salesman with the second respondent, Kalavai Primary Agricultural Co-...

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Madras High Court Allows Writ Petition of Adopted Daughter Against Cooperative Bank for Release of Pledged Jewels — Adoption Deed Raises Presumption of Validity Under Section 16 of Hindu Adoption and Maintenance Act, 1956, and Adopted Daughter is Class I Heir Entitled to Repay Loan and Redeem Pledge....

The petitioner, P.G. Monika, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus directing the first and second respondents, the Kancheepuram Central Cooper...

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Madras High Court Allows Employer's Writ for ABRY Scheme Benefits — Late ECR Filing Not Fatal to Claim. Clause 5 of ABRY Scheme 3.0 Interpreted as Directory, and Baseline Employees Cannot Be Reduced Retrospectively by EPFO....

The petitioner, Lakshmi Electrical Drives Corporate Services LLP, a manpower services provider in Tamil Nadu, filed a writ petition under Article 226 of the Constitution of India challenging a communi...