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Gujarat High Court Case Commentaries

Determination of Income Character: Capital Gains vs. Business Income - Commissioner Of Income-Tax v. Rewashanker A. Kothari

Determination of Income Character: Capital Gains vs. Business Income - Commissioner Of Income-Tax v. Rewashanker A. Kothari

Date: Jan 10, 2006
Determination of Income Character: Capital Gains vs. Business Income - Commissioner Of Income-Tax v. Rewashanker A. Kothari Introduction The case of Commissioner Of Income-Tax v. Rewashanker A....
Defining Industrial Undertakings and Eligible Assets for Tax Relief: Insights from Commissioner Of Income-Tax v. Prabhudas Kishordas Tobacco Products P. Ltd.

Defining Industrial Undertakings and Eligible Assets for Tax Relief: Insights from Commissioner Of Income-Tax v. Prabhudas Kishordas Tobacco Products P. Ltd.

Date: Jan 10, 2006
Defining Industrial Undertakings and Eligible Assets for Tax Relief: Insights from Commissioner Of Income-Tax v. Prabhudas Kishordas Tobacco Products P. Ltd. Introduction The case of Commissioner Of...
Clarifying the Applicability of Section 132(4A) During Regular Assessment Proceedings: Insights from Ushakant N. Patel v. CIT

Clarifying the Applicability of Section 132(4A) During Regular Assessment Proceedings: Insights from Ushakant N. Patel v. CIT

Date: Dec 23, 2005
Clarifying the Applicability of Section 132(4A) During Regular Assessment Proceedings: Insights from Ushakant N. Patel v. Commissioner Of Income-Tax Introduction The case of Ushakant N. Patel v....
Establishing Boundaries of Abetment and Cruelty: Insights from State Of Gujarat v. Bharatbhai Balubhai Lad And Ors.

Establishing Boundaries of Abetment and Cruelty: Insights from State Of Gujarat v. Bharatbhai Balubhai Lad And Ors.

Date: Dec 20, 2005
Establishing Boundaries of Abetment and Cruelty: Insights from State Of Gujarat v. Bharatbhai Balubhai Lad And Ors. Introduction In the landmark case of State Of Gujarat v. Bharatbhai Balubhai Lad...
Reinforcing Evidentiary Standards in Corruption Litigation: Insights from State of Gujarat v. Gunvantlal H. Shah

Reinforcing Evidentiary Standards in Corruption Litigation: Insights from State of Gujarat v. Gunvantlal H. Shah

Date: Dec 17, 2005
Reinforcing Evidentiary Standards in Corruption Litigation: Insights from State of Gujarat v. Gunvantlal H. Shah Introduction The case of State of Gujarat v. Gunvantlal H. Shah, adjudicated by the...
Vadilal Industries Ltd. v. Union Of India: Establishing Procedural Standards for Rectification of Mistake Applications under Central Excise Act

Vadilal Industries Ltd. v. Union Of India: Establishing Procedural Standards for Rectification of Mistake Applications under Central Excise Act

Date: Dec 3, 2005
Vadilal Industries Ltd. v. Union Of India: Establishing Procedural Standards for Rectification of Mistake Applications under Central Excise Act Introduction The case of Vadilal Industries Ltd. v....
Lalbhai Trading Co. v. Union Of India: Expanding the Interpretation of 'Aggrieved Person' under the Customs Act

Lalbhai Trading Co. v. Union Of India: Expanding the Interpretation of 'Aggrieved Person' under the Customs Act

Date: Nov 26, 2005
Lalbhai Trading Co. v. Union Of India: Expanding the Interpretation of 'Aggrieved Person' under the Customs Act Introduction The case of Lalbhai Trading Co. v. Union Of India was adjudicated by the...
Clarifying the Tax Implications of Gifts: Insights from Murlidhar Lahorimal v. Commissioner Of Income-Tax

Clarifying the Tax Implications of Gifts: Insights from Murlidhar Lahorimal v. Commissioner Of Income-Tax

Date: Nov 15, 2005
Clarifying the Tax Implications of Gifts: Insights from Murlidhar Lahorimal v. Commissioner Of Income-Tax Introduction The case Murlidhar Lahorimal v. Commissioner Of Income-Tax adjudicated by the...
Judicial Precedent on Electoral Challenges: Jabir Hussain Nasir Ahmed Boga v. State of Gujarat

Judicial Precedent on Electoral Challenges: Jabir Hussain Nasir Ahmed Boga v. State of Gujarat

Date: Oct 26, 2005
Judicial Precedent on Electoral Challenges: Jabir Hussain Nasir Ahmed Boga v. State of Gujarat Introduction The case of Jabir Hussain Nasir Ahmed Boga & Anr. v. State Of Gujarat & Ors. adjudicated by...
Affirming Article 329 and 243-0: No Judicial Interference in Electoral Matters in Thakore Shanabhai Gedalbhai v. State Election Commission

Affirming Article 329 and 243-0: No Judicial Interference in Electoral Matters in Thakore Shanabhai Gedalbhai v. State Election Commission

Date: Oct 19, 2005
Affirming Article 329 and 243-0: No Judicial Interference in Electoral Matters in Thakore Shanabhai Gedalbhai v. State Election Commission Introduction The case of Thakore Shanabhai Gedalbhai v....
Admissibility of Belated Evidence in Income Tax Appeals: N.B Surti Family Trust v. Commissioner Of Income-Tax

Admissibility of Belated Evidence in Income Tax Appeals: N.B Surti Family Trust v. Commissioner Of Income-Tax

Date: Oct 7, 2005
Admissibility of Belated Evidence in Income Tax Appeals: N.B Surti Family Trust v. Commissioner Of Income-Tax Introduction The case of N.B Surti Family Trust v. Commissioner Of Income-Tax,...
Limitation on Assessing Officer’s Authority in Fresh Assessments: Commissioner Of Income-Tax v. D.N Dosani

Limitation on Assessing Officer’s Authority in Fresh Assessments: Commissioner Of Income-Tax v. D.N Dosani

Date: Oct 6, 2005
Limitation on Assessing Officer’s Authority in Fresh Assessments: Commissioner Of Income-Tax v. D.N Dosani Introduction In the landmark case of Commissioner Of Income-Tax v. D.N Dosani, decided by...
Employment Relationship under Section 80-I: Insights from Commissioner of Income-Tax v. Prithviraj Bhoorchand

Employment Relationship under Section 80-I: Insights from Commissioner of Income-Tax v. Prithviraj Bhoorchand

Date: Sep 16, 2005
Employment Relationship under Section 80-I: Insights from Commissioner of Income-Tax v. Prithviraj Bhoorchand Introduction The case of Commissioner of Income-Tax v. Prithviraj Bhoorchand adjudicated...
Quashing of Abetment to Suicide Claims in Official Discharge of Duty: A.K Chaudhary & Anr. v. State Of Gujarat & Ors.

Quashing of Abetment to Suicide Claims in Official Discharge of Duty: A.K Chaudhary & Anr. v. State Of Gujarat & Ors.

Date: Sep 10, 2005
Quashing of Abetment to Suicide Claims in Official Discharge of Duty: A.K Chaudhary & Anr. v. State Of Gujarat & Ors. Introduction The case of A.K Chaudhary & Anr. v. State Of Gujarat & Ors.,...
Interest Income from Banking Business Eligible for Section 80-P Deduction: Gujarat High Court Decision

Interest Income from Banking Business Eligible for Section 80-P Deduction: Gujarat High Court Decision

Date: Aug 10, 2005
Interest Income from Banking Business Eligible for Section 80-P Deduction: Gujarat High Court Decision Introduction The case of Commissioner Of Income-Tax v. Baroda Peoples Co-Operative Bank Ltd....
Reaffirmation of Mandatory Jurisdiction in Reassessment Proceedings: Ramilaben Ratilal Shah v. Commissioner Of Income-Tax

Reaffirmation of Mandatory Jurisdiction in Reassessment Proceedings: Ramilaben Ratilal Shah v. Commissioner Of Income-Tax

Date: Jul 22, 2005
Reaffirmation of Mandatory Jurisdiction in Reassessment Proceedings: Ramilaben Ratilal Shah v. Commissioner Of Income-Tax Introduction The case of Ramilaben Ratilal Shah v. Commissioner Of Income-Tax...
Gujarat High Court Establishes Jurisdictional Boundaries in International Arbitration Agreements

Gujarat High Court Establishes Jurisdictional Boundaries in International Arbitration Agreements

Date: Jul 21, 2005
Gujarat High Court Establishes Jurisdictional Boundaries in International Arbitration Agreements Introduction The case of Hardy Oil & Gas Limited v. Hindustan Oil Exploration Company Limited And Ors....
Dahod Sahakari Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Clarifying Penalty Imposition under Section 271(1)(c)

Dahod Sahakari Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Clarifying Penalty Imposition under Section 271(1)(c)

Date: Jul 13, 2005
Dahod Sahakari Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Clarifying Penalty Imposition under Section 271(1)(c) Introduction The case of Dahod Sahakari Kharid Vechan Sangh Ltd. v....
Limits on Revisional Jurisdiction in Initiating Penalty Proceedings: Commissioner Of Income-Tax v. Parmanand M. Patel

Limits on Revisional Jurisdiction in Initiating Penalty Proceedings: Commissioner Of Income-Tax v. Parmanand M. Patel

Date: Jul 8, 2005
Limits on Revisional Jurisdiction in Initiating Penalty Proceedings: Commissioner Of Income-Tax v. Parmanand M. Patel Introduction The case of Commissioner Of Income-Tax v. Parmanand M. Patel was...
Vimal Enterprise v. Union of India: Landmark Ruling on Modvat Credit Eligibility and Supplier Registration Timelines

Vimal Enterprise v. Union of India: Landmark Ruling on Modvat Credit Eligibility and Supplier Registration Timelines

Date: Jul 5, 2005
Vimal Enterprise v. Union of India: Landmark Ruling on Modvat Credit Eligibility and Supplier Registration Timelines Introduction The case of Vimal Enterprise v. Union Of India adjudicated by the...
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