Classification of Income from Property with Services as Business Income: Assistant Commissioner Of Income-Tax v. Saptarshi Services Ltd. Introduction The case of Assistant Commissioner Of Income-Tax...
High Court Upholds Deduction for Bad Debts in State-Owned Enterprises Context: Insights from Commissioner of Income-Tax v. Ahmedabad Electricity Co. Ltd. Introduction The case of Commissioner Of...
Dominance of Domestic Law in International Arbitration: Nirma Ltd. v. Lurgi Energie Und Entsorgung Gmbh Introduction The case of Nirma Ltd. v. Lurgi Energie Und Entsorgung Gmbh, adjudicated by the...
Gujarat High Court’s Landmark Ruling on Ad Hoc Lecturer Appointments: K.D Vohra & Others v. Kamleshbhai Gobarbhai Patel & Others Introduction The case of K.D Vohra And Others v. Kamleshbhai Gobarbhai...
Non-Imposition of Penalty for Alleged Concealment of Income: Commissioner Of Income-Tax v. Milex Cable Industries Introduction The case of Commissioner Of Income-Tax v. Milex Cable Industries...
Complex Letting as Dual Income: House Property and Business Under Commissioner Of Income-Tax v. Sarabhai Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Sarabhai Pvt. Ltd.,...
Enhanced Investment Allowance Under Section 32A Amid Foreign Exchange Fluctuations Introduction In the landmark case of Commissioner Of Income-Tax v. Gujarat State Fertilizers Co. Ltd., adjudicated...
Enhancing Creditor Rights under Section 439: Essar Steel Limited v. Gramercy Emerging Market Fund Introduction The case of Essar Steel Limited v. Gramercy Emerging Market Fund is a landmark judgment...
Shree Ram Food Industries v. Union Of India: Interpretation of Section 11B on Refund Claims Under Protest Introduction The case of Shree Ram Food Industries v. Union Of India was adjudicated by the...
Jurisdiction Over Guardianship: Revisiting 'Ordinarily Resides' in Guardians and Wards Act Introduction The case of Harshadbhai Zinabhai Desai v. Bhavnaben Harshadbhai Desai adjudicated by the...
Exemption from Passport Refusal Due to Pending Criminal Cases: Insights from Dhiren Baxi v. Regional Passport Officer, Ahmedabad Introduction The case of Dhiren Baxi v. Regional Passport Officer,...
Limitation of Joint Charity Commissioner’s Jurisdiction under Section 41A of Bombay Public Trusts Act: Navinchandra Jasani v. Pravinchandra Jasani Introduction The case of Navinchandra Jasani And...
Gujarat High Court Upholds Protection of Water-Bodies: Shailesh R. Shah v. State Of Gujarat And Ors. (2002) 1. Introduction The case of Shailesh R. Shah v. State Of Gujarat And Ors. was adjudicated...
Interest on Debentures Issued by Any Company Taxable under Section 18(1)(ii): Gujarat High Court's Landmark Judgment Introduction The case of Commissioner of Income-Tax v. Upnishad Investment P. Ltd....
Ensuring Evidentiary Standards in Allegations of Energy Theft: Modern Terry Towels Ltd. v. Gujarat Electricity Board Introduction The case of Modern Terry Towels Ltd. v. Gujarat Electricity Board...
Comprehensive Commentary on Fakir Chand Ambaram Patel v. Ol Of Amruta Mills Limited: Establishing the Primacy of Rent Act Protections in Corporate Liquidation 1. Introduction The case of Fakir Chand...
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 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 Introduction The case of Commissioner Of Income-Tax...
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....