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Gujarat High Court Case Commentaries

Nufoam Industries Judgment: Clarification on Section 80J Assessment Year and Deficiency Carry Forward

Nufoam Industries Judgment: Clarification on Section 80J Assessment Year and Deficiency Carry Forward

Date: Oct 18, 2000
Nufoam Industries Judgment: Clarification on Section 80J Assessment Year and Deficiency Carry Forward Introduction In the landmark case of Commissioner Of Income-Tax v. Nufoam Industries, adjudicated...
National Textiles v. Commissioner of Income-Tax: Establishing Standards for Penalty under Section 271(1)(c) on Unexplained Cash Credits

National Textiles v. Commissioner of Income-Tax: Establishing Standards for Penalty under Section 271(1)(c) on Unexplained Cash Credits

Date: Oct 10, 2000
National Textiles v. Commissioner of Income-Tax: Establishing Standards for Penalty under Section 271(1)(c) on Unexplained Cash Credits Introduction The case of National Textiles v. Commissioner of...
Bail Denial in High-Profile Murder Case: Insights from Amrutbhai Patel v. State of Gujarat

Bail Denial in High-Profile Murder Case: Insights from Amrutbhai Patel v. State of Gujarat

Date: Sep 30, 2000
Bail Denial in High-Profile Murder Case: Insights from Amrutbhai Patel v. State of Gujarat Introduction The case Amrutbhai Bholidasbhai Patel v. State of Gujarat adjudicated by the Gujarat High Court...
Gujarat State Road Transport Corporation v. Kamlaben Valjibhai Vora And Others: Establishing Enhanced Standards in Tortious Liability and Compensation

Gujarat State Road Transport Corporation v. Kamlaben Valjibhai Vora And Others: Establishing Enhanced Standards in Tortious Liability and Compensation

Date: Sep 15, 2000
Gujarat State Road Transport Corporation v. Kamlaben Valjibhai Vora And Others: Establishing Enhanced Standards in Tortious Liability and Compensation Introduction The case of Gujarat State Road...
Shah v. Patel: Specific Performance and Admissibility of Additional Evidence under the Specific Relief Act

Shah v. Patel: Specific Performance and Admissibility of Additional Evidence under the Specific Relief Act

Date: Sep 9, 2000
Shah v. Patel: Specific Performance and Admissibility of Additional Evidence under the Specific Relief Act Introduction The case of Ashwinkumar Manilal Shah And Others v. Chhotabhai Jethabhai Patel...
Formation of Binding Agreements Through Correspondence: Insights from Adani Exports Ltd. v. Hindustan Organic Chemicals Ltd. & Anr.

Formation of Binding Agreements Through Correspondence: Insights from Adani Exports Ltd. v. Hindustan Organic Chemicals Ltd. & Anr.

Date: Sep 7, 2000
Formation of Binding Agreements Through Correspondence: Insights from Adani Exports Ltd. v. Hindustan Organic Chemicals Ltd. & Anr. Introduction The case of Adani Exports Ltd. v. Hindustan Organic...
Ashok Balabhai Makwana v. State Of Gujarat: Reinforcing the Necessity of Credible Evidence for Detention under PASA Act

Ashok Balabhai Makwana v. State Of Gujarat: Reinforcing the Necessity of Credible Evidence for Detention under PASA Act

Date: Aug 23, 2000
Ashok Balabhai Makwana v. State Of Gujarat: Reinforcing the Necessity of Credible Evidence for Detention under PASA Act Introduction The case of Ashok Balabhai Makwana v. State Of Gujarat was...
Addition of Unexplained Investment under Section 69A: Analysis of Pipush Kumar O. Desai v. Commissioner Of Income Tax

Addition of Unexplained Investment under Section 69A: Analysis of Pipush Kumar O. Desai v. Commissioner Of Income Tax

Date: Aug 11, 2000
Addition of Unexplained Investment under Section 69A: Analysis of Pipush Kumar O. Desai v. Commissioner Of Income Tax Introduction The case of Pipush Kumar O. Desai v. Commissioner Of Income Tax...
Deemed Income without Deductible Trading Loss: The Landmark Ruling in Fakir Mohmed Haji Hasan v. Commissioner Of Income-Tax

Deemed Income without Deductible Trading Loss: The Landmark Ruling in Fakir Mohmed Haji Hasan v. Commissioner Of Income-Tax

Date: Aug 11, 2000
Deemed Income without Deductible Trading Loss: The Landmark Ruling in Fakir Mohmed Haji Hasan v. Commissioner Of Income-Tax Introduction The case of Fakir Mohmed Haji Hasan v. Commissioner Of...
Depreciation Entitlement for Trial Production Assets: Insights from Assistant Commissioner Of Income-Tax v. Ashima Syntex Ltd.

Depreciation Entitlement for Trial Production Assets: Insights from Assistant Commissioner Of Income-Tax v. Ashima Syntex Ltd.

Date: Aug 5, 2000
Depreciation Entitlement for Trial Production Assets: Insights from Assistant Commissioner Of Income-Tax v. Ashima Syntex Ltd. Introduction The case of Assistant Commissioner Of Income-Tax v. Ashima...
Judgment in Asstt. CIT v. Ashima Syntex Ltd.: Clarifying Depreciation Eligibility during Trial Production Phase

Judgment in Asstt. CIT v. Ashima Syntex Ltd.: Clarifying Depreciation Eligibility during Trial Production Phase

Date: Aug 5, 2000
Judgment in Asstt. CIT v. Ashima Syntex Ltd.: Clarifying Depreciation Eligibility during Trial Production Phase Introduction The case of Asstt. CIT v. Ashima Syntex Ltd. adjudicated by the Gujarat...
Affirmation of Limitation Periods in Challenges Against De-facto Guardians: Jadav Prabhatbhai Jethabhai v. Parmar Karsanbhai Dhulabhai And Others

Affirmation of Limitation Periods in Challenges Against De-facto Guardians: Jadav Prabhatbhai Jethabhai v. Parmar Karsanbhai Dhulabhai And Others

Date: Jul 29, 2000
Affirmation of Limitation Periods in Challenges Against De-facto Guardians: Jadav Prabhatbhai Jethabhai v. Parmar Karsanbhai Dhulabhai And Others Introduction The case of Jadav Prabhatbhai Jethabhai...
Abad Dairy v. Manjibhai Dhanjibhai: Defining the Boundaries of Tripartite Settlements for Badli Workmen

Abad Dairy v. Manjibhai Dhanjibhai: Defining the Boundaries of Tripartite Settlements for Badli Workmen

Date: Jul 26, 2000
Abad Dairy v. Manjibhai Dhanjibhai: Defining the Boundaries of Tripartite Settlements for Badli Workmen Introduction The case of Abad Dairy v. Manjibhai Dhanjibhai And Others adjudicated by the...
Constitutional Validation of the Urban Land (Ceiling and Regulation) Repeal Act, 1999: Case Commentary

Constitutional Validation of the Urban Land (Ceiling and Regulation) Repeal Act, 1999: Case Commentary

Date: Jul 19, 2000
Constitutional Validation of the Urban Land (Ceiling and Regulation) Repeal Act, 1999: Case Commentary Introduction The case of Rameshchandra Shamjibhai Raniga v. State Of Gujarat adjudicated by the...
Gujarat High Court Sets Precedent on Countervailing Duties for EOU/EPZ Manufacturers: Quashing Circular No. 38/2000-Cus

Gujarat High Court Sets Precedent on Countervailing Duties for EOU/EPZ Manufacturers: Quashing Circular No. 38/2000-Cus

Date: Jul 7, 2000
Gujarat High Court Sets Precedent on Countervailing Duties for EOU/EPZ Manufacturers: Quashing Circular No. 38/2000-Cus Introduction In the landmark case of Lucky Star International v. Union Of...
Income Accrual and Retention Clauses: The Legal Precedent Established in Anup Engineering Ltd. v. Commissioner Of Income-Tax

Income Accrual and Retention Clauses: The Legal Precedent Established in Anup Engineering Ltd. v. Commissioner Of Income-Tax

Date: Jul 7, 2000
Income Accrual and Retention Clauses: The Legal Precedent Established in Anup Engineering Ltd. v. Commissioner Of Income-Tax Introduction The case of Anup Engineering Ltd. v. Commissioner Of...
Supremacy of Appellate Authorities in Income Tax Assessments: Rajesh Babubhai Damania v. Commissioner Of Income-Tax

Supremacy of Appellate Authorities in Income Tax Assessments: Rajesh Babubhai Damania v. Commissioner Of Income-Tax

Date: Jun 29, 2000
Supremacy of Appellate Authorities in Income Tax Assessments: Rajesh Babubhai Damania v. Commissioner Of Income-Tax Introduction The case of Rajesh Babubhai Damania v. Commissioner Of Income-Tax...
Clarifying the Distinction between Section 147 and Section 154 in Tax Assessment: Damodar H. Shah v. Ramaben C. Patel

Clarifying the Distinction between Section 147 and Section 154 in Tax Assessment: Damodar H. Shah v. Ramaben C. Patel

Date: Jun 23, 2000
Clarifying the Distinction between Section 147 and Section 154 in Tax Assessment: Damodar H. Shah v. Ramaben C. Patel Introduction The case of Damodar H. Shah v. Ramaben C. Patel adjudicated by the...
Dishonoured Cheques as Acknowledgment of Debt: Hindustan Apparel Industries v. Fair Deal Corporation

Dishonoured Cheques as Acknowledgment of Debt: Hindustan Apparel Industries v. Fair Deal Corporation

Date: May 10, 2000
Dishonoured Cheques as Acknowledgment of Debt Hindustan Apparel Industries v. Fair Deal Corporation, Gujarat High Court, 2000 Introduction The case of Hindustan Apparel Industries v. Fair Deal...
Gujarat High Court Establishes Automatic Vacation of Ex Parte Orders under Article 226(3)

Gujarat High Court Establishes Automatic Vacation of Ex Parte Orders under Article 226(3)

Date: Apr 26, 2000
Gujarat High Court Establishes Automatic Vacation of Ex Parte Orders under Article 226(3) Introduction In the landmark case District Development Officer v. Maniben Virabhai, heard by the Gujarat High...
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