# TAXAP/256/2012

Court: Gujarat High Court
Date: 2025-11-13
Citation: 2025:GUJHC:65499-DB
Petitioner: TAXAP/256/2012
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/TAXAP/256/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65499-DB Reserved On : 15/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 256 of 2012 With R/TAX APPEAL NO. 279 of 2012 With R/TAX APPEAL NO. 280 of 2012 With R/TAX APPEAL NO. 281 of 2012 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) Versus NIKO RESOURCES LTD ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Standing Counsel Uploaded by () on Downloaded on : Sat Jul 04 23:29:03 IST 2026 NEUTRAL CITATION C/TAXAP/256/2012 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC

https://niyam.ai/judgements/high-court/2025/november/taxap-256-2012