Gujarat High Court Case Commentaries

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.

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

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

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

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.

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

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

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

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

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

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

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

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

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

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)

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...

Recognition of Section 80G Tax Exemption for Trusts Benefiting a Defined Public Section

Date: Apr 19, 2000

Recognition of Section 80G Tax Exemption for Trusts Benefiting a Defined Public Section Introduction The case of Hiralal Bhagwati v. Commissioner Of Income-Tax adjudicated by the Gujarat High Court...

Upholding Assessing Officer's Discretion Against Contradictory CBDT Circulars: Gujarat Gas Co. Ltd. v. Joint Commissioner Of Income-Tax

Date: Apr 19, 2000

Upholding Assessing Officer's Discretion Against Contradictory CBDT Circulars: Gujarat Gas Co. Ltd. v. Joint Commissioner Of Income-Tax Introduction In the landmark case of Gujarat Gas Co. Ltd. v....

Gujarat High Court Establishes Limits on Claims Tribunal’s Compensation Powers in Motor Vehicle Accidents

Date: Apr 8, 2000

Gujarat High Court Establishes Limits on Claims Tribunal’s Compensation Powers in Motor Vehicle Accidents Introduction The case of Dr. Urmila J. Sangani v. Pragjibhai Mohanlal Luvaha And Others...

Non-Excisability of Cinder as Residue in Manufacturing and Power Generation Processes: Ahmedabad Electricity Co. Ltd. v. Union of India

Date: Apr 5, 2000

Non-Excisability of Cinder as Residue in Manufacturing and Power Generation Processes: Ahmedabad Electricity Co. Ltd. v. Union of India Introduction The case of Ahmedabad Electricity Co. Ltd. v....