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Gujarat High Court Case Commentaries

Gujarat High Court Upholds Penalty Under Section 271(1)(c) of the Income-Tax Act in Pradip Chandulal Patel v. P.G Karode

Gujarat High Court Upholds Penalty Under Section 271(1)(c) of the Income-Tax Act in Pradip Chandulal Patel v. P.G Karode

Date: Mar 18, 1992
Gujarat High Court Upholds Penalty Under Section 271(1)(c) of the Income-Tax Act in Pradip Chandulal Patel v. P.G Karode Introduction The case of Pradip Chandulal Patel v. P.G Karode And Another was...
Right to Certified Copy of F.I.R: Precedent in Jayantibhai Lalubhai Patel v. State of Gujarat

Right to Certified Copy of F.I.R: Precedent in Jayantibhai Lalubhai Patel v. State of Gujarat

Date: Mar 14, 1992
Right to Certified Copy of F.I.R: Precedent in Jayantibhai Lalubhai Patel v. State of Gujarat Introduction The case of Jayantibhai Lalubhai Patel v. State of Gujarat was adjudicated by the Gujarat...
Deduction of Mortgage Redemption Costs Allowed for Capital Gains Computation: Commissioner Of Income-Tax v. Daksha Ramanlal

Deduction of Mortgage Redemption Costs Allowed for Capital Gains Computation: Commissioner Of Income-Tax v. Daksha Ramanlal

Date: Feb 27, 1992
Deduction of Mortgage Redemption Costs Allowed for Capital Gains Computation: Commissioner Of Income-Tax v. Daksha Ramanlal Introduction The case of Commissioner Of Income-Tax v. Daksha Ramanlal...
Extension of Councillors' Terms under the Bombay Provincial Municipal Corporations Act: Insights from Abdulgani Abdulbhai Kureshi v. State of Gujarat

Extension of Councillors' Terms under the Bombay Provincial Municipal Corporations Act: Insights from Abdulgani Abdulbhai Kureshi v. State of Gujarat

Date: Feb 21, 1992
Extension of Councillors' Terms under the Bombay Provincial Municipal Corporations Act: Insights from Abdulgani Abdulbhai Kureshi v. State of Gujarat Introduction The case of Abdulgani Abdulbhai...
Gujarat High Court Validates Gujarat Government's Minimum Wages Notification for Pulp and Paper Manufacturing

Gujarat High Court Validates Gujarat Government's Minimum Wages Notification for Pulp and Paper Manufacturing

Date: Feb 15, 1992
Gujarat High Court Validates Gujarat Government's Minimum Wages Notification for Pulp and Paper Manufacturing Introduction In the case of Saurashtra Paper and Board Mills Pvt. Ltd. v. State of...
Gujarat Cooperative Union v. Commissioner Of Income-Tax: Establishing Educational Purpose for Tax Exemption

Gujarat Cooperative Union v. Commissioner Of Income-Tax: Establishing Educational Purpose for Tax Exemption

Date: Feb 8, 1992
Gujarat Cooperative Union v. Commissioner Of Income-Tax: Establishing Educational Purpose for Tax Exemption Introduction In the landmark case of Gujarat State Co-Operative Union v. Commissioner Of...
Recognition of Commemorative Expenditures as Allowable Business Expenses: Karjan Co-Operative Cotton Sales Ginning And Pressing Society v. Commissioner Of Income-Tax

Recognition of Commemorative Expenditures as Allowable Business Expenses: Karjan Co-Operative Cotton Sales Ginning And Pressing Society v. Commissioner Of Income-Tax

Date: Jan 29, 1992
Recognition of Commemorative Expenditures as Allowable Business Expenses Introduction The case of Karjan Co-Operative Cotton Sales Ginning And Pressing Society v. Commissioner Of Income-Tax...
Tax Implications of Regulatory Duty Refunds: Insights from Commissioner Of Income-Tax v. Bharat Iron And Steel Industries

Tax Implications of Regulatory Duty Refunds: Insights from Commissioner Of Income-Tax v. Bharat Iron And Steel Industries

Date: Jan 29, 1992
Tax Implications of Regulatory Duty Refunds: Insights from Commissioner Of Income-Tax v. Bharat Iron And Steel Industries Introduction The case of Commissioner Of Income-Tax v. Bharat Iron And Steel...
Limitations on Refunds of Provisional and Self-Assessment Taxes: Saurashtra Cement & Chemical Industries Ltd. v. Income-Tax Officer

Limitations on Refunds of Provisional and Self-Assessment Taxes: Saurashtra Cement & Chemical Industries Ltd. v. Income-Tax Officer

Date: Jan 29, 1992
Limitations on Refunds of Provisional and Self-Assessment Taxes: Saurashtra Cement & Chemical Industries Ltd. v. Income-Tax Officer Introduction The case of Saurashtra Cement and Chemical Industries...
Interpretation of Section 35B for Export Market Development: Testeels Ltd. v. Commissioner Of Income-Tax

Interpretation of Section 35B for Export Market Development: Testeels Ltd. v. Commissioner Of Income-Tax

Date: Jan 14, 1992
Interpretation of Section 35B for Export Market Development: Testeels Ltd. v. Commissioner Of Income-Tax 1. Introduction The case of Testeels Ltd. v. Commissioner Of Income-Tax, adjudicated by the...
Defining 'State' Under Article 12: Gujarat Cancer & Research Institute Not Constituted as 'State' - Dr. C.A. Shah v. Gujarat Cancer & Research Institute

Defining 'State' Under Article 12: Gujarat Cancer & Research Institute Not Constituted as 'State' - Dr. C.A. Shah v. Gujarat Cancer & Research Institute

Date: Dec 21, 1991
Defining 'State' Under Article 12: Gujarat Cancer & Research Institute Not Constituted as 'State' - Dr. C.A. Shah v. Gujarat Cancer & Research Institute Introduction The case of Dr. C.A. Shah v....
Gujarat High Court Establishes Clarity on Income Tax Deductions: Key Rulings in Mcgaw-Ravindra Laboratories v. Commissioner Of Income-Tax

Gujarat High Court Establishes Clarity on Income Tax Deductions: Key Rulings in Mcgaw-Ravindra Laboratories v. Commissioner Of Income-Tax

Date: Dec 20, 1991
Gujarat High Court Establishes Clarity on Income Tax Deductions: Key Rulings in Mcgaw-Ravindra Laboratories v. Commissioner Of Income-Tax Introduction The case of Mcgaw-Ravindra Laboratories (India)...
Weighted Deduction under Section 35B: Insights from Western India Industries v. Commissioner Of Income-Tax

Weighted Deduction under Section 35B: Insights from Western India Industries v. Commissioner Of Income-Tax

Date: Dec 4, 1991
Weighted Deduction under Section 35B: Insights from Western India Industries v. Commissioner Of Income-Tax Introduction The case of Western India Industries v. Commissioner Of Income-Tax is a pivotal...
Judicial Interpretation of Sections 37(1) and 37(4) of the Income-Tax Act in Commissioner Of Income-Tax v. Ahmedabad Mfg. And Calico Printing Co. Ltd.

Judicial Interpretation of Sections 37(1) and 37(4) of the Income-Tax Act in Commissioner Of Income-Tax v. Ahmedabad Mfg. And Calico Printing Co. Ltd.

Date: Nov 22, 1991
Judicial Interpretation of Sections 37(1) and 37(4) of the Income-Tax Act in Commissioner Of Income-Tax v. Ahmedabad Mfg. And Calico Printing Co. Ltd. Introduction In the landmark case of...
Jurisdictional Limitations of High Courts in Corporate Governance: Insights from M.G. Doshit v. Reliance Petrochemicals Ltd.

Jurisdictional Limitations of High Courts in Corporate Governance: Insights from M.G. Doshit v. Reliance Petrochemicals Ltd.

Date: Nov 20, 1991
Jurisdictional Limitations of High Courts in Corporate Governance: Insights from M.G. Doshit v. Reliance Petrochemicals Ltd. Introduction The case of (Mr.) M.G. Doshit (Party-In-Person) v. Reliance...
Interest on Withheld Tax Refunds: Precedent Set in D.J Works v. Deputy Commissioner Of Income-Tax

Interest on Withheld Tax Refunds: Precedent Set in D.J Works v. Deputy Commissioner Of Income-Tax

Date: Oct 17, 1991
Interest on Withheld Tax Refunds: Precedent Set in D.J Works v. Deputy Commissioner Of Income-Tax Introduction The case of D.J Works v. Deputy Commissioner Of Income-Tax adjudicated by the Gujarat...
Reaffirmation of Anticipatory Bail Principles in Non-Cognizable Offences: Solanki v. State of Gujarat and Anr.

Reaffirmation of Anticipatory Bail Principles in Non-Cognizable Offences: Solanki v. State of Gujarat and Anr.

Date: Sep 11, 1991
Reaffirmation of Anticipatory Bail Principles in Non-Cognizable Offences: Solanki v. State of Gujarat and Anr. Introduction The case of Solanki Ravibhai Dipubhai And Ors. v. State Of Gujarat And Anr....
Benefit of Doubt in Corruption Cases: Ajitkumar Somnath Pandya v. State Of Gujarat

Benefit of Doubt in Corruption Cases: Ajitkumar Somnath Pandya v. State Of Gujarat

Date: Aug 20, 1991
Benefit of Doubt in Corruption Cases: Ajitkumar Somnath Pandya v. State Of Gujarat Introduction The case of Ajitkumar Somnath Pandya v. State Of Gujarat adjudicated by the Gujarat High Court on...
Recognition of Absolute Property Rights of Widows in Income Tax Assessment: Commissioner Of Income-Tax v. N.D. Mehta

Recognition of Absolute Property Rights of Widows in Income Tax Assessment: Commissioner Of Income-Tax v. N.D. Mehta

Date: Aug 8, 1991
Recognition of Absolute Property Rights of Widows in Income Tax Assessment: Commissioner Of Income-Tax v. N.D. Mehta Introduction The case of Commissioner Of Income-Tax v. N.D. Mehta, adjudicated by...
Maganlal Gulabchand Shah v. Union Of India: Establishing Presumptive Evidence Standards in Customs Confiscation

Maganlal Gulabchand Shah v. Union Of India: Establishing Presumptive Evidence Standards in Customs Confiscation

Date: Aug 1, 1991
Maganlal Gulabchand Shah v. Union Of India: Establishing Presumptive Evidence Standards in Customs Confiscation Introduction Maganlal Gulabchand Shah v. Union Of India And Others is a seminal case...
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