Gujarat High Court Case Commentaries

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

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.

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.

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

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

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

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

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

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.

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

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

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

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.

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

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

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...

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

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

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

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...