Gujarat High Court Case Commentaries

Gujarat High Court Establishes Criteria for Revenue vs. Capital Expenditure in Income Tax Deductions

Date: Dec 16, 2004

Gujarat High Court Establishes Criteria for Revenue vs. Capital Expenditure in Income Tax Deductions Introduction The case of Commissioner Of Income-Tax v. Laxmi Talkies adjudicated by the Gujarat...

Capital Gains Computation When Cost of Acquisition is Unascertainable: Insights from Commissioner Of IT v. Jadeja

Date: Dec 11, 2004

Unascertainable Cost of Acquisition and Capital Gains Tax: Analysis of Commissioner Of Income Tax v. Manoharsinhji P. Jadeja Introduction The case of Commissioner Of Income Tax v. Manoharsinhji P....

Clarifying Exceptions to Section 40A(3) under Rule 6DD(j): Insights from Commissioner of Income-Tax v. P. Pravin And Co.

Date: Dec 1, 2004

Clarifying Exceptions to Section 40A(3) under Rule 6DD(j): Insights from Commissioner of Income-Tax v. P. Pravin And Co. Introduction The case of Commissioner of Income-Tax v. P. Pravin And Co....

Recognition of Industrial Company Status and Validity of Percentage Completion Method in Income Tax Computations: Insights from Commissioner Of Income-Tax v. Advance Construction Co. P. Ltd.

Date: Nov 26, 2004

Recognition of Industrial Company Status and Validity of Percentage Completion Method in Income Tax Computations: Insights from Commissioner Of Income-Tax v. Advance Construction Co. P. Ltd....

Validity of Conditional Resolutions in Financial Corporations: Insights from Forum Of Retired Officers/Employees v. State Of Gujarat

Date: Sep 30, 2004

Validity of Conditional Resolutions in Financial Corporations: Insights from Forum Of Retired Officers/Employees of Gujarat State Financial Corporation v. State Of Gujarat Introduction The judgment...

Impact of Jayantilal Jethalal Soni v. State Of Gujarat on Revenue Mutation Procedures

Date: Sep 29, 2004

Impact of Jayantilal Jethalal Soni v. State Of Gujarat on Revenue Mutation Procedures Introduction The case of Jayantilal Jethalal Soni v. State Of Gujarat, adjudicated by the Gujarat High Court on...

Custody of Minor Under Article 226: Surabhal Ravikumar Minawala v. State Of Gujarat And Others

Date: Sep 25, 2004

Custody of Minor Under Article 226: Surabhal Ravikumar Minawala v. State Of Gujarat And Others 1. Introduction The case of Surabhal Ravikumar Minawala v. State Of Gujarat And Others, adjudicated by...

Strict Admittance Criteria for Winding Up Petitions under Sections 433 and 434: Insights from UTI Bank Ltd. v. Shree Rama Multitech Ltd.

Date: Sep 24, 2004

Strict Admittance Criteria for Winding Up Petitions under Sections 433 and 434: Insights from UTI Bank Ltd. v. Shree Rama Multitech Ltd. 1. Introduction The case UTI Bank Ltd. v. Shree Rama Multitech...

Affirmation of Commissioner (A)'s Authority to Remand Under Central Excise Act Post Section 35A(3) Amendment

Date: Sep 22, 2004

Affirmation of Commissioner (A)'s Authority to Remand Under Central Excise Act Post Section 35A(3) Amendment Introduction The case of Commissioner Of Central Excise, Ahmedabad-I v. Medico Labs...

High Court Upholds Arbitration Act’s Minimal Supervisory Role: Van Oord Acz India Pvt. Ltd. v. Gujarat Adani Port Pvt. Ltd.

Date: Sep 14, 2004

High Court Upholds Arbitration Act’s Minimal Supervisory Role: Van Oord Acz India Pvt. Ltd. v. Gujarat Adani Port Pvt. Ltd. Introduction The case of Van Oord Acz India Pvt. Ltd., New Delhi v. Gujarat...

Strict Compliance with Electoral Timelines: Gujarat High Court Limits Judicial Intervention in Agricultural Produce Market Committee Elections

Date: Sep 11, 2004

Strict Compliance with Electoral Timelines: Gujarat High Court Limits Judicial Intervention in Agricultural Produce Market Committee Elections Introduction In the case of Kanubhai Chhaganbhai Patel...

Defining the Scope of Revenue Authorities in Mutation Proceedings: Insights from Gandabhai Dalpatbhai Patel v. State of Gujarat

Date: Aug 26, 2004

Defining the Scope of Revenue Authorities in Mutation Proceedings Gandabhai Dalpatbhai Patel v. State of Gujarat Court: Gujarat High Court Date: August 25, 2004 Introduction The case of Gandabhai...

Rigorous Adherence to Preliminary Objections in Wealth Tax Reassessment: Arvind Mills Ltd. v. Assistant Commissioner Of Wealth-Tax (No. 2)

Date: Aug 20, 2004

Rigorous Adherence to Preliminary Objections in Wealth Tax Reassessment: Arvind Mills Ltd. v. Assistant Commissioner Of Wealth-Tax (No. 2) Introduction The case of Arvind Mills Ltd. v. Assistant...

Seniority Determination in Dual Recruitment: Insights from Union of India v. N.R. Parmar

Date: Aug 18, 2004

Seniority Determination in Dual Recruitment: Insights from Union of India v. N.R. Parmar Introduction The case of Union of India v. N.R. Parmar, adjudicated by the Gujarat High Court on August 17,...

Valuation of Closing Stock in Dissolution of Firm with Continued Business – Kwality Steel Suppliers v. CIT

Date: Aug 7, 2004

Valuation of Closing Stock in Dissolution of Firm with Continued Business Kwality Steel Suppliers v. Commissioner Of Income-Tax Court: Gujarat High Court Date: August 6, 2004 Introduction The case of...

Clarifying Entitlement under Section 17-B of the Industrial Disputes Act: Excluding Income from Self-Employment

Date: Jul 22, 2004

Clarifying Entitlement under Section 17-B of the Industrial Disputes Act: Excluding Income from Self-Employment Introduction The case of Bhanulat Khimjibhai Solanki v. Deputy Executive Engineer...

Denish Industries Ltd. v. ITO: Restraint on Reassessment with Retrospective Tax Law Amendments

Date: Jul 16, 2004

Denish Industries Ltd. v. ITO: Restraint on Reassessment with Retrospective Tax Law Amendments Introduction Denish Industries Ltd. v. Income-Tax Officer, adjudicated by the Gujarat High Court on July...

Regularisation of Temporary Employees in Municipalities: Insights from Amreli Municipality v. Gujarat Pradesh Municipal Employees' Union

Date: Jul 10, 2004

Regularisation of Temporary Employees in Municipalities: Insights from Amreli Municipality v. Gujarat Pradesh Municipal Employees' Union Introduction The case of Amreli Municipality v. Gujarat...

Equal Liability in Motor Accidents: Insights from Maniben S. Pandya v. Shashikant P. Shrigalor

Date: Jul 2, 2004

Equal Liability in Motor Accidents: Insights from Maniben S. Pandya v. Shashikant P. Shrigalor Introduction The case of Maniben S. Pandya And Others v. Shashikant P. Shrigalor And Others, adjudicated...

Strict Enforcement of Section 264 Time-Limits in Income Tax Revision Petitions: Insights from Vinay Extraction P. Ltd. v. Vijaykhanna

Date: Jun 25, 2004

Strict Enforcement of Section 264 Time-Limits in Income Tax Revision Petitions: Insights from Vinay Extraction P. Ltd. v. Vijaykhanna Introduction The case of Vinay Extraction P. Ltd. v. Vijaykhanna,...