Gujarat High Court Case Commentaries

Madhupuri Corporation v. Prabhat Jha: Upholding the Validity of Common Authorisation under Section 132(1) of the Income-tax Act

Date: Mar 24, 2000

Madhupuri Corporation v. Prabhat Jha: Upholding the Validity of Common Authorisation under Section 132(1) of the Income-tax Act Introduction The case of Madhupuri Corporation And Others v. Prabhat...

Taxation of Pre-Commencement Interest: Upholding CTD Circulars and Existing High Court Precedents in Ito v. Gujarat Power Corp. Ltd.

Date: Mar 17, 2000

Taxation of Pre-Commencement Interest: Upholding CTD Circulars and Existing High Court Precedents in ITO v. Gujarat Power Corp. Ltd. Introduction ITO v. Gujarat Power Corp. Ltd. is a landmark...

Gujarat High Court Clarifies 'Dangerous Person' Criteria under PASA Act in Ranubhai Bhikhabhai Bharwad Case

Date: Mar 15, 2000

Gujarat High Court Clarifies 'Dangerous Person' Criteria under PASA Act in Ranubhai Bhikhabhai Bharwad Case Introduction The Gujarat High Court, in its judgment dated March 14, 2000, delivered by...

Ensuring Due Process in Removal of Elected Panchayat Sarpanch: Kamlaben Patel v. Additional Development Commissioner

Date: Mar 8, 2000

Ensuring Due Process in Removal of Elected Panchayat Sarpanch: Kamlaben Patel v. Additional Development Commissioner Introduction The case of Kamlaben Rohitbhai Patel v. Additional Development...

Enhancing Public Participation in Environmental Clearances: Insights from Centre For Social Justice v. Union Of India

Date: Mar 3, 2000

Enhancing Public Participation in Environmental Clearances: Insights from Centre For Social Justice v. Union Of India Introduction The case of Centre For Social Justice v. Union Of India And Others...

Strict Scrutiny of Winding Up Petitions: Insights from Tata Iron And Steel Co. v. Micro Forge (India) Ltd.

Date: Mar 3, 2000

Strict Scrutiny of Winding Up Petitions: Insights from Tata Iron And Steel Co. v. Micro Forge (India) Ltd. Introduction The case of Tata Iron And Steel Co. v. Micro Forge (India) Ltd. adjudicated by...

Recognition of Natural Gender with Genital Deformity: Mulla Faizal Fazilabanu Suleman Ibrahim v. State Of Gujarat

Date: Feb 17, 2000

Recognition of Natural Gender with Genital Deformity: Mulla Faizal Fazilabanu Suleman Ibrahim v. State Of Gujarat & Ors. Introduction The case of Mulla Faizal Fazilabanu Suleman Ibrahim v. State Of...

Clarifying the Distinction Between Duty and Deposit in Central Excise: Insights from Parle International Ltd. v. Union of India

Date: Feb 16, 2000

Clarifying the Distinction Between Duty and Deposit in Central Excise: Insights from Parle International Ltd. v. Union of India Introduction In the landmark case of Parle International Ltd. v. Union...

Reassessment Authority Jurisdiction under Section 148 IT Act: Insights from Gruh Finance Ltd. v. Joint Commissioner Of Income-Tax

Date: Feb 3, 2000

Reassessment Authority Jurisdiction under Section 148 IT Act: Insights from Gruh Finance Ltd. v. Joint Commissioner Of Income-Tax Introduction The case of Gruh Finance Ltd. v. Joint Commissioner Of...

Minesh Rajnikant Dalal v. Avani Minesh Dalal: Enhanced Interim Maintenance and Litigation Costs in Hindu Marriage Proceedings

Date: Dec 31, 1999

Minesh Rajnikant Dalal v. Avani Minesh Dalal: Enhanced Interim Maintenance and Litigation Costs in Hindu Marriage Proceedings Introduction Minesh Rajnikant Dalal v. Avani Minesh Dalal is a...

Deductibility of Statutory Contributions and Depreciation on Grants: Insights from Mahesana District Co-Operative Milk Producers Union Ltd. v. Commissioner Of Income-Tax

Date: Dec 25, 1999

Deductibility of Statutory Contributions and Depreciation on Grants: Insights from Mahesana District Co-Operative Milk Producers Union Ltd. v. Commissioner Of Income-Tax Introduction The case of...

Recognition of Bona Fide Technical Default in TDS Certificate Issuance: Insights from Commissioner Of Income-Tax v. Harsiddh Construction Pvt. Ltd.

Date: Dec 15, 1999

Recognition of Bona Fide Technical Default in TDS Certificate Issuance: Insights from Commissioner Of Income-Tax v. Harsiddh Construction Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax...

Gujarat High Court Judgment Clarifies Criminal Liability under Section 138 of the Negotiable Instruments Act

Date: Dec 1, 1999

Gujarat High Court Judgment Clarifies Criminal Liability under Section 138 of the Negotiable Instruments Act Introduction The case of Shanku Concretes Pvt. Ltd. And Others v. State Of Gujarat And...

Clarifying Continuous Service and Retrenchment Compensation: Insights from Moti Ceramic Industries v. Jivuben Rupabhai

Date: Oct 30, 1999

Clarifying Continuous Service and Retrenchment Compensation: Insights from Moti Ceramic Industries v. Jivuben Rupabhai Introduction The case of Moti Ceramic Industries v. Jivuben Rupabhai adjudicated...

Rejection of Mere Suspicion in Tax Disallowance: Gujarat High Court Upholds Legitimate Purchases in Adinath Industries

Date: Oct 27, 1999

Rejection of Mere Suspicion in Tax Disallowance: Gujarat High Court Upholds Legitimate Purchases in Adinath Industries Introduction The case of Deputy Commissioner Of Income-Tax v. Adinath Industries...

Clarifying the Boundary Between Block and Regular Assessments: Insights from Commissioner Of Income-Tax v. N.R Papers And Boards Ltd.

Date: Oct 19, 1999

Clarifying the Boundary Between Block and Regular Assessments: Insights from Commissioner Of Income-Tax v. N.R Papers And Boards Ltd. Introduction The case of Commissioner Of Income-Tax v. N.R Papers...

Judicial Commentary: Detention Without Affidavit in Ashokbhai Solanki v. Police Commissioner, Surat & Ors.

Date: Oct 2, 1999

Detention Without Affidavit: A Landmark Reassessment in Ashokbhai Solanki v. Police Commissioner, Surat & Ors. Introduction The case of Ashokbhai Jivraj Jivabhai Solanki v. Police Commissioner, Surat...

Affirmation of Limited Rights of Transferees under Section 29 of the Partnership Act, 1932: Rajnikant Hasmukhlal Golwala And Others v. Natraj Theatre, Navsari And Others

Date: Sep 29, 1999

Affirmation of Limited Rights of Transferees under Section 29 of the Partnership Act, 1932 Rajnikant Hasmukhlal Golwala And Others v. Natraj Theatre, Navsari And Others (Gujarat High Court, 1999) 1....

Setting Boundaries: Reasonable Time and Natural Justice in Revisional Powers under Section 211 of the Bombay Land Revenue Code

Date: Sep 11, 1999

Setting Boundaries: Reasonable Time and Natural Justice in Revisional Powers under Section 211 of the Bombay Land Revenue Code Introduction The case of Shree Ravidarshan Co-Op. Housing Society Ltd....

Bona Fide Belief and Deemed Defaulter Status under Section 201(1): Commentary on Income-Tax Officer v. Gujarat Narmada Valley Fertilizers Co. Ltd.

Date: Sep 2, 1999

Bona Fide Belief and Deemed Defaulter Status under Section 201(1): Commentary on Income-Tax Officer v. Gujarat Narmada Valley Fertilizers Co. Ltd. Introduction The case of Income-Tax Officer v....