Gujarat High Court Case Commentaries

Clarifying the Scope of Section 498A IPC: Indrasing M. Raol v. State of Gujarat

Date: Jul 24, 1999

Clarifying the Scope of Section 498A IPC: Indrasing M. Raol v. State of Gujarat Introduction The case of Indrasing M. Raol v. State of Gujarat adjudicated by the Gujarat High Court on July 23, 1999,...

Ensuring Rigorous Appellate Scrutiny: A Commentary on Dumala Vahpara Gram Panchayat v. Chunilal Tribhovandas Patel & Ors.

Date: Jul 14, 1999

Ensuring Rigorous Appellate Scrutiny: A Commentary on Dumala Vahpara Gram Panchayat v. Chunilal Tribhovandas Patel & Ors. Introduction The case of Dumala Vahpara Gram Panchayat v. Chunilal...

Prioritizing Workmen's Dues in Company Liquidation: Insights from Textile Labour Association v. Official Liquidator Of Jubilee Mills Ltd.

Date: May 13, 1999

Prioritizing Workmen's Dues in Company Liquidation: Insights from Textile Labour Association v. Official Liquidator Of Jubilee Mills Ltd. Introduction The case of Textile Labour Association v....

Partial Investment in Residential Property Maintains Eligibility for Section 54 Income Tax Exemption: Analysis of Commissioner Of Income-Tax v. Chandanben Maganlal

Date: May 13, 1999

Partial Investment in Residential Property Maintains Eligibility for Section 54 Income Tax Exemption: Analysis of Commissioner Of Income-Tax v. Chandanben Maganlal Introduction The case of...

Enforcement of Maintenance Orders: Establishing Precedents in Lopaben Patel v. Hitendra Rambhai Patel

Date: May 13, 1999

Enforcement of Maintenance Orders: Establishing Precedents in Lopaben Patel v. Hitendra Rambhai Patel 1. Introduction The case of Lopaben Patel v. Hitendra Rambhai Patel, adjudicated by the Gujarat...

Gujarat Revenue Tribunal's Power of Review: Distinction Between Procedural and Substantive Review as Established in Alulbhai Balabhai Patel v. State Of Gujarat And Ors.

Date: May 13, 1999

Gujarat Revenue Tribunal's Power of Review: Distinction Between Procedural and Substantive Review as Established in Alulbhai Balabhai Patel v. State Of Gujarat And Ors. Introduction The case of...

N.N Desai Charitable Trust v. Commissioner Of Income-Tax: A Landmark Judgment on Section 80G Compliance

Date: May 6, 1999

N.N Desai Charitable Trust v. Commissioner Of Income-Tax: A Landmark Judgment on Section 80G Compliance Introduction The case of N.N Desai Charitable Trust v. Commissioner Of Income-Tax, adjudicated...

Interlocutory Orders and Revision Applications: Insights from State Of Gujarat v. Gaurang Mathurbhai Leuva

Date: May 5, 1999

Interlocutory Orders and Revision Applications: Insights from State Of Gujarat v. Gaurang Mathurbhai Leuva Introduction The case of State Of Gujarat v. Gaurang Mathurbhai Leuva adjudicated by the...

Enforcing the Four-Year Limitation on Reassessment: Shree Tharad Jain Yuvak Mandal v. ITO

Date: Apr 9, 1999

Enforcing the Four-Year Limitation on Reassessment: Shree Tharad Jain Yuvak Mandal v. ITO Introduction The case of Shree Tharad Jain Yuvak Mandal v. Income Tax Officer, adjudicated by the Gujarat...

Supremacy of Tribunal Decisions over Central Board Circulars in Classification: Raymon Glues & Chemical v. Union of India

Date: Mar 18, 1999

Supremacy of Tribunal Decisions over Central Board Circulars in Classification: Raymon Glues & Chemical v. Union of India 1. Introduction The case of Raymon Glues & Chemical & Anr. v. Union Of India...

Procedural Fairness in Externment Orders: Insights from Qadri v. State of Gujarat

Date: Feb 10, 1999

Procedural Fairness in Externment Orders: Insights from Qadri v. State of Gujarat Introduction The case of Hussainmiya Jago Razakmiya Qadri v. State Of Gujarat & Ors., adjudicated by the Gujarat High...

Genuine Belief Required for Initiating Proceedings Under Section 148: Adaniexports v. DCIT

Date: Dec 30, 1998

Genuine Belief Required for Initiating Proceedings Under Section 148: Adaniexports v. DCIT 1. Introduction The case of Adaniexports v. Deputy Commissioner Of Income-Tax (Assessments) adjudicated by...

SEBI's Authority to Impound Auction Proceeds Under SEBI Act: Gujarat High Court Upholds Regulatory Measures

Date: Dec 30, 1998

SEBI's Authority to Impound Auction Proceeds Under SEBI Act: Gujarat High Court Upholds Regulatory Measures Introduction The case of Securities and Exchange Board of India (SEBI) v. Alka Synthetics...

Accrual of Liability in Cross-Border Technical Know-How Agreements: Commissioner of Income-Tax v. Super Scientific Clock Co.

Date: Dec 23, 1998

Accrual of Liability in Cross-Border Technical Know-How Agreements: Commissioner of Income-Tax v. Super Scientific Clock Co. Introduction The case of Commissioner of Income-Tax v. Super Scientific...

Commissioner Of Income-Tax v. Official Liquidator: Defining Capital vs Revenue Expenditure in Tax Deductions

Date: Dec 19, 1998

Commissioner Of Income-Tax v. Official Liquidator: Defining Capital vs Revenue Expenditure in Tax Deductions Introduction The case of Commissioner Of Income-Tax v. Official Liquidator, Ahmedabad...

Admissibility and Evidentiary Value of Public Analyst's Report under PFA Act: Insights from State of Gujarat v. Vishramdas Virumal

Date: Dec 10, 1998

Admissibility and Evidentiary Value of Public Analyst's Report under PFA Act: Insights from State of Gujarat v. Vishramdas Virumal Introduction The case of State of Gujarat v. Vishramdas Virumal...

Enhancing Procedural Fairness in Externment Orders: Analysis of Dafer Rahman Zarar v. State Of Gujarat & Ors.

Date: Dec 2, 1998

Enhancing Procedural Fairness in Externment Orders: Analysis of Dafer Rahman Zarar v. State Of Gujarat & Ors. Introduction The case of Dafer Rahman Zarar v. State Of Gujarat & Ors. was adjudicated by...

P.M Diesels Ltd. v. Patel Field Marshal Agencies: Landmark Judgment on Trade Mark Rectification and Limitation Law

Date: Nov 26, 1998

P.M Diesels Ltd. v. Patel Field Marshal Agencies: Landmark Judgment on Trade Mark Rectification and Limitation Law Introduction The case of Patel Field Marshal Agencies and Patel Field Marshal...

Restricting Reassessment under Section 147: Insights from Garden Silk Mills Pvt. Ltd. v. Dy. Commissioner Of Income-Tax

Date: Nov 25, 1998

Restricting Reassessment under Section 147: Insights from Garden Silk Mills Pvt. Ltd. v. Dy. Commissioner Of Income-Tax Introduction The case of Garden Silk Mills Pvt. Ltd. v. Dy. Commissioner Of...

Commissioner Of Income-Tax v. Vidyagauri Natverlal And Others: Reaffirming the Necessity of Accurate Disclosure Under the IT Act

Date: Nov 7, 1998

Commissioner Of Income-Tax v. Vidyagauri Natverlal And Others: Reaffirming the Necessity of Accurate Disclosure Under the IT Act Introduction The case of Commissioner Of Income-Tax v. Vidyagauri...