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Gujarat High Court Case Commentaries

Clarifying Jurisdiction: Industrial Tribunal vs Labour Court under Section 10(1)(c) - Gujarat Kamdar Panchayat v. Maize Products And Another

Clarifying Jurisdiction: Industrial Tribunal vs Labour Court under Section 10(1)(c) - Gujarat Kamdar Panchayat v. Maize Products And Another

Date: Jul 6, 2001
Clarifying Jurisdiction: Industrial Tribunal vs Labour Court under Section 10(1)(c) - Gujarat Kamdar Panchayat v. Maize Products And Another Introduction The case of Gujarat Kamdar Panchayat v. Maize...
Liquidated Damages as Capital Receipts: Insights from Commissioner Of Income-Tax v. Saurashtra Cement And Chemicals Industries Ltd.

Liquidated Damages as Capital Receipts: Insights from Commissioner Of Income-Tax v. Saurashtra Cement And Chemicals Industries Ltd.

Date: Jun 28, 2001
Liquidated Damages as Capital Receipts: Insights from Commissioner Of Income-Tax v. Saurashtra Cement And Chemicals Industries Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v....
Sheth Brothers v. Joint Commissioner of Income-Tax: Establishing Strict Criteria for Reassessment Under Section 147

Sheth Brothers v. Joint Commissioner of Income-Tax: Establishing Strict Criteria for Reassessment Under Section 147

Date: Jun 23, 2001
Sheth Brothers v. Joint Commissioner of Income-Tax: Establishing Strict Criteria for Reassessment Under Section 147 Introduction The case of Sheth Brothers v. Joint Commissioner Of Income-Tax was...
Limitations on Penalty Under Section 271(1)(c) Following Section 68 Treatment: Commissioner Of Income-Tax v. Jalaram Oil Mills

Limitations on Penalty Under Section 271(1)(c) Following Section 68 Treatment: Commissioner Of Income-Tax v. Jalaram Oil Mills

Date: Jun 22, 2001
Limitations on Penalty Under Section 271(1)(c) Following Section 68 Treatment: Commissioner Of Income-Tax v. Jalaram Oil Mills Introduction The case of Commissioner Of Income-Tax v. Jalaram Oil Mills...
Exclusive Rights of Advocates to Plead: Insights from Jaymal Thakore v. Gujarat State Charity Commissioner

Exclusive Rights of Advocates to Plead: Insights from Jaymal Thakore v. Gujarat State Charity Commissioner

Date: Jun 17, 2001
Exclusive Rights of Advocates to Plead: Insights from Jaymal Thakore v. Gujarat State Charity Commissioner Introduction The case of Jaymal Thakore v. Gujarat State Charity Commissioner, Ahmedabad And...
Execution Date Determines Capital Gains Tax Liability in Property Transfers: Commentary on Commissioner Of Income-Tax v. Mormasji Mancharji Vaid

Execution Date Determines Capital Gains Tax Liability in Property Transfers: Commentary on Commissioner Of Income-Tax v. Mormasji Mancharji Vaid

Date: Jun 16, 2001
Execution Date Determines Capital Gains Tax Liability in Property Transfers: Commentary on Commissioner Of Income-Tax v. Mormasji Mancharji Vaid Introduction The case of Commissioner Of Income-Tax v....
Deduction of Contractor's Tax Payments from Assessee's Liability under Section 194C: A Comprehensive Analysis of Commissioner Of Income-Tax v. Rishikesh Apartments Co-Operative Housing Society Ltd.

Deduction of Contractor's Tax Payments from Assessee's Liability under Section 194C: A Comprehensive Analysis of Commissioner Of Income-Tax v. Rishikesh Apartments Co-Operative Housing Society Ltd.

Date: Jun 15, 2001
Deduction of Contractor's Tax Payments from Assessee's Liability under Section 194C: A Comprehensive Analysis of Commissioner Of Income-Tax v. Rishikesh Apartments Co-Operative Housing Society Ltd....
Allowability of Interest on Capital Borrowings under Section 36(1)(iii): Insights from Deputy Commissioner Of Income-Tax v. Core Healthcare Ltd.

Allowability of Interest on Capital Borrowings under Section 36(1)(iii): Insights from Deputy Commissioner Of Income-Tax v. Core Healthcare Ltd.

Date: Apr 26, 2001
Allowability of Interest on Capital Borrowings under Section 36(1)(iii): Insights from Deputy Commissioner Of Income-Tax v. Core Healthcare Ltd. Introduction The case of Deputy Commissioner Of...
Clarifying the Scope of Section 151A of the Customs Act: Balancing Uniformity and Discretion in Customs Valuation – Ramchandra Art Silk Yarn v. Union Of India

Clarifying the Scope of Section 151A of the Customs Act: Balancing Uniformity and Discretion in Customs Valuation – Ramchandra Art Silk Yarn v. Union Of India

Date: Apr 5, 2001
Clarifying the Scope of Section 151A of the Customs Act: Balancing Uniformity and Discretion in Customs Valuation – Ramchandra Art Silk Yarn v. Union Of India 1. Introduction The case of Ramchandra...
Clarifying the Burden of Proof under Section 68: Insights from Deputy Commissioner Of Income-Tax v. Rohini Builders

Clarifying the Burden of Proof under Section 68: Insights from Deputy Commissioner Of Income-Tax v. Rohini Builders

Date: Mar 20, 2001
Clarifying the Burden of Proof under Section 68: Insights from Deputy Commissioner Of Income-Tax v. Rohini Builders Introduction The case of Deputy Commissioner Of Income-Tax v. Rohini Builders,...
Legal Commentary: Vimal M. Patel v. State Of Gujarat And Another - Correction of Birth Register Entries

Legal Commentary: Vimal M. Patel v. State Of Gujarat And Another - Correction of Birth Register Entries

Date: Mar 14, 2001
Correction of Birth Register Entries: Vimal M. Patel v. State Of Gujarat And Another Introduction The case of Vimal M. Patel v. State Of Gujarat And Another, adjudicated by the Gujarat High Court on...
Judicial Commentary: Restoration of Criminal Complaint Under Section 138 of The Negotiable Instruments Act

Judicial Commentary: Restoration of Criminal Complaint Under Section 138 of The Negotiable Instruments Act

Date: Feb 21, 2001
Restoration of Criminal Complaint Under Section 138 of The Negotiable Instruments Act Introduction The case of Ratanlal Gulabchand Gupta v. Sahara Sev Gruh Udyog Bhandar And Others adjudicated by the...
Affirmation of No-Fault Liability under Section 163-A of the Motor Vehicles Act, 1988

Affirmation of No-Fault Liability under Section 163-A of the Motor Vehicles Act, 1988

Date: Feb 10, 2001
Affirmation of No-Fault Liability under Section 163-A of the Motor Vehicles Act, 1988 Introduction The case of New India Assurance Co. Ltd. v. Muna Maya Basant adjudicated by the Gujarat High Court...
Bona Fide Method Change in Stock Valuation: Commentary on Commissioner Of Income-Tax v. Atul Products Ltd.

Bona Fide Method Change in Stock Valuation: Commentary on Commissioner Of Income-Tax v. Atul Products Ltd.

Date: Feb 3, 2001
Bona Fide Method Change in Stock Valuation: Commentary on Commissioner Of Income-Tax v. Atul Products Ltd. Introduction Background: The case of Commissioner Of Income-Tax v. Atul Products Ltd....
Strict Compliance with Section 158BD Preconditions: Insights from Premjibhai And Sons v. JCIOT

Strict Compliance with Section 158BD Preconditions: Insights from Premjibhai And Sons v. JCIOT

Date: Jan 26, 2001
Strict Compliance with Section 158BD Preconditions: Insights from Premjibhai And Sons v. Joint Commissioner of Income-Tax Introduction Premjibhai And Sons v. Joint Commissioner Of Income-Tax is a...
Establishing Preconditions for Section 158BD: Insights from Priya Blue Industries P. Ltd. v. Joint Commissioner Of Income-Tax

Establishing Preconditions for Section 158BD: Insights from Priya Blue Industries P. Ltd. v. Joint Commissioner Of Income-Tax

Date: Jan 25, 2001
Establishing Preconditions for Section 158BD: Insights from Priya Blue Industries P. Ltd. v. Joint Commissioner Of Income-Tax Introduction The case of Priya Blue Industries P. Ltd. v. Joint...
Recognition of Legal Fees as Business Expenditure: Gujarat Agro Oil Enterprises Ltd. v. Commissioner Of Income-Tax

Recognition of Legal Fees as Business Expenditure: Gujarat Agro Oil Enterprises Ltd. v. Commissioner Of Income-Tax

Date: Jan 13, 2001
Recognition of Legal Fees as Business Expenditure: Gujarat Agro Oil Enterprises Ltd. v. Commissioner Of Income-Tax Introduction The case of Gujarat Agro Oil Enterprises Ltd. v. Commissioner Of...
Section 41(1) Clarified: Cessation of Bonus Liability in Commissioner Of Income-Tax v. Silver Cotton Mills Co. Ltd.

Section 41(1) Clarified: Cessation of Bonus Liability in Commissioner Of Income-Tax v. Silver Cotton Mills Co. Ltd.

Date: Jan 13, 2001
Section 41(1) Clarified: Cessation of Bonus Liability in Commissioner Of Income-Tax v. Silver Cotton Mills Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Silver Cotton Mills Co. Ltd....
Establishing the Scope of Block Assessment under Section 158BD: Insights from Rushil Industries Ltd. v. Harsh Prakash

Establishing the Scope of Block Assessment under Section 158BD: Insights from Rushil Industries Ltd. v. Harsh Prakash

Date: Dec 28, 2000
Establishing the Scope of Block Assessment under Section 158BD: Insights from Rushil Industries Ltd. v. Harsh Prakash Introduction The case of Rushil Industries Ltd. v. Harsh Prakash adjudicated by...
Exemption for Income from Reserve Fund Investments: Gujarat State Co-Operative Bank Ltd. v. Commissioner Of Income-Tax

Exemption for Income from Reserve Fund Investments: Gujarat State Co-Operative Bank Ltd. v. Commissioner Of Income-Tax

Date: Nov 30, 2000
Exemption for Income from Reserve Fund Investments: Gujarat State Co-Operative Bank Ltd. v. Commissioner Of Income-Tax Introduction The case of Gujarat State Co-Operative Bank Ltd. v. Commissioner Of...
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