Gujarat High Court Case Commentaries

Requirement of Accurate Disclosure to Avoid Concealment Penalties Under IT Act: Insights from Commissioner Of Income Tax v. Vidyagauri Natverlai

Date: Nov 7, 1998

Requirement of Accurate Disclosure to Avoid Concealment Penalties Under IT Act: Insights from Commissioner Of Income Tax v. Vidyagauri Natverlai Introduction The case of Commissioner Of Income Tax v....

Admittance Criteria for Winding Up Petitions under Companies Act: Insights from Ficom Organics Ltd. v. Laffans Petrochemicals Ltd.

Date: Oct 17, 1998

Admittance Criteria for Winding Up Petitions under Companies Act: Insights from Ficom Organics Ltd. v. Laffans Petrochemicals Ltd. Introduction The case of Ficom Organics Ltd. v. Laffans...

Khandubhai Vasanji Desai v. Deputy Commissioner of Income Tax: Upholding Section 158BD of the IT Act, 1961

Date: Oct 16, 1998

Khandubhai Vasanji Desai v. Deputy Commissioner of Income Tax: Upholding Section 158BD of the IT Act, 1961 Introduction The case of Khandubhai Vasanji Desai And Others v. Deputy Commissioner Of...

Procedure Compliance in Food Adulteration Cases: State of Gujarat v. Bhupendra M. Mehta

Date: Oct 9, 1998

Procedure Compliance in Food Adulteration Cases: State of Gujarat v. Bhupendra M. Mehta Introduction The case of State of Gujarat v. Bhupendra M. Mehta (Gujarat High Court, 1998) addresses critical...

Ramji Bhikha Koli & Ors. v. State Of Gujarat: Clarifying the Applicability of Section 195(1)(a)(i) CrPC in Multi-Offense Complaints

Date: Oct 6, 1998

Ramji Bhikha Koli & Ors. v. State Of Gujarat: Clarifying the Applicability of Section 195(1)(a)(i) CrPC in Multi-Offense Complaints Introduction In the landmark case of Ramji Bhikha Koli & Ors. v....

Letters Patent Appeals Not Maintainable in Criminal Jurisdiction Cases: Insights from Sanjeev Rujendrabhai Bhatt v. State Of Gujarat & Ors.

Date: Oct 6, 1998

Letters Patent Appeals Not Maintainable in Criminal Jurisdiction Cases: Insights from Sanjeev Rujendrabhai Bhatt v. State Of Gujarat & Ors. Introduction The case of Sanjeev Rujendrabhai Bhatt v....

Abrogation of Primogeniture in Succession Law: Insights from Maharaj Shri Manvendrasinhji Ranjitsinhji Jadeja v. Rajmata Vijaykunverba

Date: Sep 17, 1998

Abrogation of Primogeniture in Succession Law: Insights from Maharaj Shri Manvendrasinhji Ranjitsinhji Jadeja v. Rajmata Vijaykunverba Introduction The case of Maharaj Shri Manvendrasinhji...

Proposed Dividends Exclusion from General Reserve: Insights from Suhrid Geigy Ltd. v. Commissioner Of Surtax

Date: Sep 11, 1998

Proposed Dividends Exclusion from General Reserve: Insights from Suhrid Geigy Ltd. v. Commissioner Of Surtax Introduction Case Title: Suhrid Geigy Ltd. v. Commissioner Of Surtax Court: Gujarat High...

A.M Shah And Company v. Commissioner Of Income-Tax: Clarifying Penal Provisions under Section 271(1)(c) of the Income Tax Act

Date: Aug 30, 1998

A.M Shah And Company v. Commissioner Of Income-Tax: Clarifying Penal Provisions under Section 271(1)(c) of the Income Tax Act Introduction The case of A.M Shah And Company v. Commissioner Of...

No-Fault Liability under Section 163-A: Comprehensive Commentary on Ramdevsing V. Chudasma

Date: Aug 5, 1998

No-Fault Liability under Section 163-A: Comprehensive Commentary on Ramdevsing V. Chudasma 1. Introduction The case of Ramdevsing V. Chudasma And Others v. Hansrajbhai V. Kodala And Another...

Clarifying Compensation Determination under Section 23(1-A) of the Land Acquisition Act: Gujarat High Court's Ruling in Second Additional Special Land Acquisition Officer v. Chunilal Gangaram

Date: Jul 24, 1998

Clarifying Compensation Determination under Section 23(1-A) of the Land Acquisition Act: Gujarat High Court's Ruling in Second Additional Special Land Acquisition Officer v. Chunilal Gangaram...

Deepak Nitrite Ltd. v. Commissioner of Income-Tax: Capital vs. Revenue Expenditure in Foreign Tours

Date: Jun 24, 1998

Deepak Nitrite Ltd. v. Commissioner of Income-Tax: Capital vs. Revenue Expenditure in Foreign Tours Introduction Parties Involved: Appellant: Commissioner Of Income-Tax Respondent: Deepak Nitrite...

Jumabhai Premchand (Huf) v. Commissioner Of Income-Tax: Burden of Proof in Imposition of Penalty Under Section 271(1)(c)

Date: Jun 23, 1998

Jumabhai Premchand (Huf) v. Commissioner Of Income-Tax: Burden of Proof in Imposition of Penalty Under Section 271(1)(c) Introduction The case of Jumabhai Premchand (Huf) v. Commissioner Of...

Viral Laminates Pvt. Ltd. v. Union Of India: Striking Down Rule 20 of CEGAT Rules

Date: Apr 29, 1998

Viral Laminates Pvt. Ltd. v. Union Of India: Striking Down Rule 20 of CEGAT Rules Introduction The case of Viral Laminates Pvt. Ltd. v. Union Of India adjudicated by the Gujarat High Court on April...

Gujarat High Court Clarifies Deductibility of Incentive Bonus Expenses for LIC Development Officers

Date: Apr 28, 1998

Gujarat High Court Clarifies Deductibility of Incentive Bonus Expenses for LIC Development Officers Introduction The case of Commissioner Of Income-Tax v. Kiranbhai H. Shelat And Another was...

Enhanced Compensation Framework Established in Ritaben v. Ahmedabad Municipal Transport Service

Date: Apr 18, 1998

Enhanced Compensation Framework Established in Ritaben Alias Vanitaben And Others v. Ahmedabad Municipal Transport Service And Others Introduction The case of Ritaben Alias Vanitaben And Others v....

Trademark Infringement through Phonetic Similarity: Rupa & Co. Ltd. v. Dawn Mills Co. Ltd.

Date: Apr 17, 1998

Trademark Infringement through Phonetic Similarity: Rupa & Co. Ltd. v. Dawn Mills Co. Ltd. Introduction The case of Rupa & Co. Ltd. And Another v. Dawn Mills Co. Ltd. And Another adjudicated by the...

Clarifying Income-Tax Expenditures and Benefits: Commissioner Of Income-Tax v. Ambica Mills Ltd.

Date: Apr 14, 1998

Clarifying Income-Tax Expenditures and Benefits: Commissioner Of Income-Tax v. Ambica Mills Ltd. Introduction The case of Commissioner Of Income-Tax v. Ambica Mills Ltd. adjudicated by the Gujarat...

Ambica Mills Ltd. v. Commissioner Of Income-Tax: Clarifying Revenue vs. Capital Expenditure and Procedural Nuances in Tax Assessments

Date: Apr 4, 1998

Ambica Mills Ltd. v. Commissioner Of Income-Tax: Clarifying Revenue vs. Capital Expenditure and Procedural Nuances in Tax Assessments Introduction Ambica Mills Ltd. v. Commissioner Of Income-Tax is a...

Commissioner Of Income-Tax v. Ranoli Investment P. Ltd. And Others: Interpretation of "Assessed Tax" under Section 215

Date: Apr 1, 1998

Commissioner Of Income-Tax v. Ranoli Investment P. Ltd. And Others: Interpretation of "Assessed Tax" under Section 215 Introduction The case of Commissioner Of Income-Tax v. Ranoli Investment P. Ltd....