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  • Commentaries
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Gujarat High Court Case Commentaries

Exemption Under Section 11: Significant Clarifications in Surat City Gymkhana v. Deputy Commissioner Of Income Tax

Exemption Under Section 11: Significant Clarifications in Surat City Gymkhana v. Deputy Commissioner Of Income Tax

Date: Jan 26, 2002
Exemption Under Section 11: Significant Clarifications in Surat City Gymkhana v. Deputy Commissioner Of Income Tax Introduction The case of Surat City Gymkhana v. Deputy Commissioner Of Income Tax is...
Legal Commentary: Patel Ratilal Maganbhai And Ors. v. State Of Gujarat And Ors. - Misuse of Legal Process in Voluntary Land Sale

Legal Commentary: Patel Ratilal Maganbhai And Ors. v. State Of Gujarat And Ors. - Misuse of Legal Process in Voluntary Land Sale

Date: Jan 24, 2002
Legal Commentary: Patel Ratilal Maganbhai And Ors. v. State Of Gujarat And Ors. - Misuse of Legal Process in Voluntary Land Sale Introduction The case of Patel Ratilal Maganbhai And Ors. v. State Of...
Royalty Payments as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Gujarat Carbon Ltd.

Royalty Payments as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Gujarat Carbon Ltd.

Date: Dec 6, 2001
Royalty Payments as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Gujarat Carbon Ltd. Introduction The case of Commissioner Of Income-Tax v. Gujarat Carbon Ltd. adjudicated by the...
Single Appeal from Multiple Decrees: Clarifying the Distinction Between Judgment and Decree in Darayas Bamanshah Medhora v. Nariman Bamansha Medhora

Single Appeal from Multiple Decrees: Clarifying the Distinction Between Judgment and Decree in Darayas Bamanshah Medhora v. Nariman Bamansha Medhora

Date: Nov 7, 2001
Single Appeal from Multiple Decrees: Clarifying the Distinction Between Judgment and Decree in Darayas Bamanshah Medhora v. Nariman Bamansha Medhora Introduction The case of Darayas Bamanshah Medhora...
Strict Adherence to Section 49(2) Prevents Escaped Income Assessment: Garden Finance Ltd. v. ACI-T

Strict Adherence to Section 49(2) Prevents Escaped Income Assessment: Garden Finance Ltd. v. ACI-T

Date: Nov 7, 2001
Strict Adherence to Section 49(2) Prevents Escaped Income Assessment: Garden Finance Ltd. v. Additional Commissioner Of Income-Tax Introduction The case of Garden Finance Ltd. v. Additional...
Reaffirming Judicial Scrutiny on Police Remand: Jairajsinh Temubha Jadeja v. State Of Gujarat

Reaffirming Judicial Scrutiny on Police Remand: Jairajsinh Temubha Jadeja v. State Of Gujarat

Date: Oct 19, 2001
Reaffirming Judicial Scrutiny on Police Remand: Jairajsinh Temubha Jadeja v. State Of Gujarat Introduction The case of Jairajsinh Temubha Jadeja v. State Of Gujarat adjudicated by the Gujarat High...
Establishing Long-Term Capital Gains Eligibility Based on Share Acquisition in Cooperative Housing Societies: Commissioner Of Income-Tax v. Anilaben Upendra Shah

Establishing Long-Term Capital Gains Eligibility Based on Share Acquisition in Cooperative Housing Societies: Commissioner Of Income-Tax v. Anilaben Upendra Shah

Date: Oct 18, 2001
Establishing Long-Term Capital Gains Eligibility Based on Share Acquisition in Cooperative Housing Societies: Commissioner Of Income-Tax v. Anilaben Upendra Shah Introduction In the landmark case of...
Limitation of Letters Patent Appeal on Interim Orders: Insights from Varvabhai Nathabhai Rabari v. State of Gujarat

Limitation of Letters Patent Appeal on Interim Orders: Insights from Varvabhai Nathabhai Rabari v. State of Gujarat

Date: Oct 5, 2001
Limitation of Letters Patent Appeal on Interim Orders: Insights from Varvabhai Nathabhai Rabari v. State of Gujarat Introduction The case of Varvabhai Nathabhai Rabari And Others v. State Of Gujarat...
Section 80HHC Recognized as an Independent Deduction Provision in Commissioner Of Income-Tax v. Arvind Mills Ltd.

Section 80HHC Recognized as an Independent Deduction Provision in Commissioner Of Income-Tax v. Arvind Mills Ltd.

Date: Sep 12, 2001
Section 80HHC Recognized as an Independent Deduction Provision in Commissioner Of Income-Tax v. Arvind Mills Ltd. Introduction The case of Commissioner Of Income-Tax v. Arvind Mills Ltd. adjudicated...
Assessment of Passing Off in Unregistered Pharmaceutical Marks: Cadila Healthcare Limited v. Swiss Pharma Pvt. Ltd.

Assessment of Passing Off in Unregistered Pharmaceutical Marks: Cadila Healthcare Limited v. Swiss Pharma Pvt. Ltd.

Date: Aug 18, 2001
Assessment of Passing Off in Unregistered Pharmaceutical Marks: Cadila Healthcare Limited v. Swiss Pharma Pvt. Ltd. Introduction The case of Cadila Healthcare Limited v. Swiss Pharma Pvt. Ltd....
Reclassification of Building Repairs and Borewell Expenditures as Revenue Expenses: Indian Ginning And Pressing Co. Ltd. v. CIT

Reclassification of Building Repairs and Borewell Expenditures as Revenue Expenses: Indian Ginning And Pressing Co. Ltd. v. CIT

Date: Aug 15, 2001
Reclassification of Building Repairs and Borewell Expenditures as Revenue Expenses: Indian Ginning And Pressing Co. Ltd. v. CIT Introduction The case of Indian Ginning And Pressing Co. Ltd. v....
Equality in Pensionary Benefits for Private Aided Primary School Teachers: Gujarat High Court's Landmark Judgment

Equality in Pensionary Benefits for Private Aided Primary School Teachers: Gujarat High Court's Landmark Judgment

Date: Aug 1, 2001
Equality in Pensionary Benefits for Private Aided Primary School Teachers: Gujarat High Court's Landmark Judgment Introduction The case of State of Gujarat v. Kusumben E. Borasada is a pivotal...
Upholding Natural Justice: Limits on Externment Orders in Makwana v. Sub-Divisional Magistrate

Upholding Natural Justice: Limits on Externment Orders in Makwana v. Sub-Divisional Magistrate

Date: Jul 28, 2001
Upholding Natural Justice: Limits on Externment Orders in Makwana v. Sub-Divisional Magistrate Introduction The case of Jagdish Shamjibhai Makwana v. Sub-Divisional Magistrate, Bhavnagar And Anr. was...
Gujarat High Court Establishes Precedent on Deductibility of Vehicle Expenses in Corporate Remuneration

Gujarat High Court Establishes Precedent on Deductibility of Vehicle Expenses in Corporate Remuneration

Date: Jul 26, 2001
Gujarat High Court Establishes Precedent on Deductibility of Vehicle Expenses in Corporate Remuneration Introduction The case of Sayaji Iron And Engg. Co. v. Commissioner Of Income-Tax adjudicated by...
Upholding the Credibility of Eye-Witness Testimony and Identification in Murder Cases: Analysis of Vinugiri Motigiri v. State Of Gujarat

Upholding the Credibility of Eye-Witness Testimony and Identification in Murder Cases: Analysis of Vinugiri Motigiri v. State Of Gujarat

Date: Jul 21, 2001
Upholding the Credibility of Eye-Witness Testimony and Identification in Murder Cases: Analysis of Vinugiri Motigiri v. State Of Gujarat Introduction The case of Vinugiri Motigiri v. State Of Gujarat...
Condonation of Delay in Filing Appeals: Insights from Special Land Acquisition Officer, Godhra v. Lilavatiben Kodar Ranchhod And Ors.

Condonation of Delay in Filing Appeals: Insights from Special Land Acquisition Officer, Godhra v. Lilavatiben Kodar Ranchhod And Ors.

Date: Jul 20, 2001
Condonation of Delay in Filing Appeals: Insights from Special Land Acquisition Officer, Godhra v. Lilavatiben Kodar Ranchhod And Ors. Introduction The case of Special Land Acquisition Officer, Godhra...
Rebutting Presumptions under Section 271(1)(c): Navjivan Oil Mills v. Commissioner Of Income-Tax

Rebutting Presumptions under Section 271(1)(c): Navjivan Oil Mills v. Commissioner Of Income-Tax

Date: Jul 20, 2001
Rebutting Presumptions under Section 271(1)(c): Navjivan Oil Mills v. Commissioner Of Income-Tax Introduction In the landmark case of Navjivan Oil Mills v. Commissioner Of Income-Tax, the Gujarat...
Larsen & Toubro Ltd. v. Commissioner Of Sales Tax: State Legislative Overreach on Sales Taxation

Larsen & Toubro Ltd. v. Commissioner Of Sales Tax: State Legislative Overreach on Sales Taxation

Date: Jul 19, 2001
Larsen & Toubro Ltd. v. Commissioner Of Sales Tax: State Legislative Overreach on Sales Taxation 1. Introduction The case of Larsen & Toubro Ltd. v. Commissioner Of Sales Tax, Gujarat And Others...
Capitalization of Pre-Commencement Expenditure and Proper Affidavit Interpretation: Insights from Glass Lines Equipments Co. Ltd. v. CIT

Capitalization of Pre-Commencement Expenditure and Proper Affidavit Interpretation: Insights from Glass Lines Equipments Co. Ltd. v. CIT

Date: Jul 13, 2001
Capitalization of Pre-Commencement Expenditure and Proper Affidavit Interpretation: Insights from Glass Lines Equipments Co. Ltd. v. Commissioner of Income-Tax Introduction The case of Glass Lines...
TROVIREX vs. ZOVIREX: Establishing Deceptive Similarity in Pharmaceutical Trademarks

TROVIREX vs. ZOVIREX: Establishing Deceptive Similarity in Pharmaceutical Trademarks

Date: Jul 12, 2001
TROVIREX vs. ZOVIREX: Establishing Deceptive Similarity in Pharmaceutical Trademarks Introduction The legal landscape surrounding trademark registrations is critical for businesses aiming to protect...
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