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  • Commentaries
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Gujarat High Court Case Commentaries

Exclusion of Sales-Tax Refunds from Total Income: Insights from Commissioner Of Income-Tax v. Saurashtra Packaging P. Ltd.

Exclusion of Sales-Tax Refunds from Total Income: Insights from Commissioner Of Income-Tax v. Saurashtra Packaging P. Ltd.

Date: Jul 27, 2002
Exclusion of Sales-Tax Refunds from Total Income: Insights from Commissioner Of Income-Tax v. Saurashtra Packaging P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Saurashtra Packaging...
Reaffirmation of Strict Conditions for Invoking Section 263 of the Income-tax Act: Commissioner Of Income-Tax v. Arvind Jewellers

Reaffirmation of Strict Conditions for Invoking Section 263 of the Income-tax Act: Commissioner Of Income-Tax v. Arvind Jewellers

Date: Jul 20, 2002
Reaffirmation of Strict Conditions for Invoking Section 263 of the Income-tax Act: Commissioner Of Income-Tax v. Arvind Jewellers Introduction The case of Commissioner Of Income-Tax v. Arvind...
Exclusion of Specifically Directed Donations from Taxable Income: Analysis of Commissioner Of Income-Tax v. Sthanakvasi Vardhman Vanik Jain Sangh

Exclusion of Specifically Directed Donations from Taxable Income: Analysis of Commissioner Of Income-Tax v. Sthanakvasi Vardhman Vanik Jain Sangh

Date: Jul 19, 2002
Exclusion of Specifically Directed Donations from Taxable Income: Analysis of Commissioner Of Income-Tax v. Sthanakvasi Vardhman Vanik Jain Sangh Introduction The case of Commissioner Of Income-Tax...
Ensuring Judicial Scrutiny in Externment Orders: Haiderali Babubhai Masani v. J.D. Joshi

Ensuring Judicial Scrutiny in Externment Orders: Haiderali Babubhai Masani v. J.D. Joshi

Date: Jul 18, 2002
Ensuring Judicial Scrutiny in Externment Orders: Haiderali Babubhai Masani v. J.D. Joshi Introduction The case of Haiderali Babubhai Masani v. J.D. Joshi, Sub-Divisional Magistrate, Mahuva And Ors....
Section 194H Not Applicable to Stamp Vendors: Comprehensive Review of Ahmedabad Stamp Vendors Association v. Union of India

Section 194H Not Applicable to Stamp Vendors: Comprehensive Review of Ahmedabad Stamp Vendors Association v. Union of India

Date: Jun 29, 2002
Section 194H Not Applicable to Stamp Vendors: Comprehensive Review of Ahmedabad Stamp Vendors Association v. Union of India Introduction The case of Ahmedabad Stamp Vendors Association v. Union Of...
Hindustan Finstock Ltd. v. Securities And Exchange Board Of India: Upholding Regulatory Authority and Procedural Fairness

Hindustan Finstock Ltd. v. Securities And Exchange Board Of India: Upholding Regulatory Authority and Procedural Fairness

Date: May 7, 2002
Hindustan Finstock Ltd. v. Securities And Exchange Board Of India: Upholding Regulatory Authority and Procedural Fairness Introduction The case of Hindustan Finstock Ltd. v. Securities And Exchange...
Interpretation of 'Not Ordinarily Resident' under Section 6(6) of the Income Tax Act: Pradip J. Mehta v. Commissioner Of Income-Tax

Interpretation of 'Not Ordinarily Resident' under Section 6(6) of the Income Tax Act: Pradip J. Mehta v. Commissioner Of Income-Tax

Date: May 4, 2002
Interpretation of 'Not Ordinarily Resident' under Section 6(6) of the Income Tax Act Pradip J. Mehta v. Commissioner Of Income-Tax Gujarat High Court | Date: 2002-05-03 Introduction The case of...
Silk Museum v. Commissioner of Income-Tax: Upholding Evidentiary Standards in Tax Assessments

Silk Museum v. Commissioner of Income-Tax: Upholding Evidentiary Standards in Tax Assessments

Date: Apr 24, 2002
Silk Museum v. Commissioner of Income-Tax: Upholding Evidentiary Standards in Tax Assessments Introduction The case of Silk Museum v. Commissioner Of Income-Tax adjudicated by the Gujarat High Court...
Establishing the Burden of Proof and Specificity in Misfeasance Proceedings under Section 543(1) - Official Liquidator v. Dhaval Giri Paper Mills Pvt. Ltd.

Establishing the Burden of Proof and Specificity in Misfeasance Proceedings under Section 543(1) - Official Liquidator v. Dhaval Giri Paper Mills Pvt. Ltd.

Date: Apr 23, 2002
Establishing the Burden of Proof and Specificity in Misfeasance Proceedings under Section 543(1) - Official Liquidator v. Dhaval Giri Paper Mills Pvt. Ltd. Introduction The case of Official...
Gujarat High Court Limits Revenue Authorities' Jurisdiction in Property Mutation Proceedings

Gujarat High Court Limits Revenue Authorities' Jurisdiction in Property Mutation Proceedings

Date: Apr 19, 2002
Gujarat High Court Limits Revenue Authorities' Jurisdiction in Property Mutation Proceedings Introduction The case of Lrs. Of Popat Khima Ramani And Ors. v. Collector, Rajkot And Ors. adjudicated by...
Jurisdictional Limits in Disciplinary Actions: Insights from Gujarat State Road Transport Corporation v. D.L. Patel

Jurisdictional Limits in Disciplinary Actions: Insights from Gujarat State Road Transport Corporation v. D.L. Patel

Date: Apr 5, 2002
Jurisdictional Limits in Disciplinary Actions: Insights from Gujarat State Road Transport Corporation v. D.L. Patel Introduction The case of Gujarat State Road Transport Corporation v. D.L. Patel...
Quashing of Cheque Bounce Complaint under Section 138 of Negotiable Instruments Act: Insights from Bharatbhai K. Patel v. C.L Verma

Quashing of Cheque Bounce Complaint under Section 138 of Negotiable Instruments Act: Insights from Bharatbhai K. Patel v. C.L Verma

Date: Mar 9, 2002
Quashing of Cheque Bounce Complaint under Section 138 of Negotiable Instruments Act: Insights from Bharatbhai K. Patel v. C.L Verma 1. Introduction The case of Bharatbhai K. Patel v. C.L Verma (Since...
Reaffirming the Proviso to Section 147 of the Income Tax Act: Bimal Chimanlal Shah v. Deputy Commissioner Of Income Tax

Reaffirming the Proviso to Section 147 of the Income Tax Act: Bimal Chimanlal Shah v. Deputy Commissioner Of Income Tax

Date: Mar 9, 2002
Reaffirming the Proviso to Section 147 of the Income Tax Act: Bimal Chimanlal Shah v. Deputy Commissioner Of Income Tax Introduction The case of Bimal Chimanlal Shah v. Deputy Commissioner Of Income...
Applicability of Section 11B for MODVAT Credit Refund Claims: Insights from Indo-Nippon Chemicals Co. Ltd. vs. Union of India

Applicability of Section 11B for MODVAT Credit Refund Claims: Insights from Indo-Nippon Chemicals Co. Ltd. vs. Union of India

Date: Feb 23, 2002
Applicability of Section 11B for MODVAT Credit Refund Claims: Insights from Indo-Nippon Chemicals Co. Ltd. v. Union Of India Introduction The case of Indo-Nippon Chemicals Co. Ltd. v. Union Of India,...
Circulars Cannot Override Notifications Under Section 25 of Customs Act: Inter Continental (India) v. Union Of India

Circulars Cannot Override Notifications Under Section 25 of Customs Act: Inter Continental (India) v. Union Of India

Date: Feb 21, 2002
Circulars Cannot Override Notifications Under Section 25 of Customs Act: Inter Continental (India) v. Union Of India Introduction The case of Inter Continental (India) v. Union Of India adjudicated...
High Court Upholds Higher Depreciation Rate for Truck-Mounted Cranes under 'Motor Lorries' Category

High Court Upholds Higher Depreciation Rate for Truck-Mounted Cranes under 'Motor Lorries' Category

Date: Feb 19, 2002
High Court Upholds Higher Depreciation Rate for Truck-Mounted Cranes under 'Motor Lorries' Category Introduction The case of Gujco Carriers v. Commissioner Of Income-Tax, adjudicated by the Gujarat...
Implicit Right to No-Confidence Motions in Agricultural Produce Market Committees under Gujarat Act

Implicit Right to No-Confidence Motions in Agricultural Produce Market Committees under Gujarat Act

Date: Feb 9, 2002
Implicit Right to No-Confidence Motions in Agricultural Produce Market Committees under Gujarat Act Introduction The case of Nandlal Bavanjibhai Posiya And Others v. Director Of Agriculture Marketing...
Sarabhai Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Precedents on Interest Accrual and Penalty Provisions

Sarabhai Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Precedents on Interest Accrual and Penalty Provisions

Date: Feb 7, 2002
Sarabhai Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Precedents on Interest Accrual and Penalty Provisions Introduction The case of Sarabhai Chemicals Pvt. Ltd. (Now Known As...
Enhancing Fairness in Municipal Rateable Value Assessments: Ahmedabad Municipal Corp. v. Vireshchand Chandrakant Desai

Enhancing Fairness in Municipal Rateable Value Assessments: Ahmedabad Municipal Corp. v. Vireshchand Chandrakant Desai

Date: Feb 2, 2002
Enhancing Fairness in Municipal Rateable Value Assessments: Ahmedabad Municipal Corp. v. Vireshchand Chandrakant Desai Introduction The case of Ahmedabad Municipal Corporation v. Vireshchand...
Clarifying the Applicability of Explanation 3 to Section 43(1) in Asset Transfer During Firm Dissolution: Ashwin Vanaspati Industries v. Commissioner Of Income-Tax

Clarifying the Applicability of Explanation 3 to Section 43(1) in Asset Transfer During Firm Dissolution: Ashwin Vanaspati Industries v. Commissioner Of Income-Tax

Date: Jan 26, 2002
Clarifying the Applicability of Explanation 3 to Section 43(1) in Asset Transfer During Firm Dissolution: Ashwin Vanaspati Industries v. Commissioner Of Income-Tax Introduction Ashwin Vanaspati...
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