Gujarat High Court Case Commentaries

Deductibility of Expenditures on Accompanying Spouses in Foreign Tours under Section 37(1) - Shahibag Entrepreneurs Pvt. Ltd. v. Commissioner Of Income-Tax

Date: Dec 14, 1993

Deductibility of Expenditures on Accompanying Spouses in Foreign Tours under Section 37(1) - Shahibag Entrepreneurs Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Commissioner Of...

Gujarat High Court Upholds Deduction Rights of Discretionary Trusts under Section 80L

Date: Dec 11, 1993

Gujarat High Court Upholds Deduction Rights of Discretionary Trusts under Section 80L Introduction In the landmark case of Commissioner Of Income-Tax v. Deepak Family Trust No. 1 And Others, decided...

Liability of Insurance Companies in Public Carrier Accidents Involving Trailer Passengers: United India Insurance Co. Ltd. v. Manjulaben Purshottamdas Patel And Others

Date: Nov 11, 1993

Liability of Insurance Companies in Public Carrier Accidents Involving Trailer Passengers Introduction The case of United India Insurance Co. Ltd. v. Manjulaben Purshottamdas Patel And Others...

Income-Tax Exemption under Section 11 for Composite Charitable and Religious Trusts: Landmark Ruling in Commissioner of Income-Tax v. Barkate Saifiyah Society

Date: Nov 4, 1993

Income-Tax Exemption under Section 11 for Composite Charitable and Religious Trusts: Landmark Ruling in Commissioner of Income-Tax v. Barkate Saifiyah Society Introduction The case of Commissioner of...

Gujarat High Court Affirms Carry Forward of Charitable Trust Expenses under Section 11

Date: Nov 4, 1993

Gujarat High Court Affirms Carry Forward of Charitable Trust Expenses under Section 11 Introduction The case of Commissioner Of Income-Tax v. Shri Plot Swetamber Murti Pujak Jain Mandal, adjudicated...

Gujarat High Court Upholds Section 269SS of the Income Tax Act: Strengthening Tax Compliance

Date: Oct 22, 1993

Gujarat High Court Upholds Section 269SS of the Income Tax Act: Strengthening Tax Compliance Introduction The case of Sukhdev Rathi v. Union of India and Another adjudicated by the Gujarat High Court...

Deduction Principles under Sections 30 and 37 of the Income-tax Act: Insights from Khimji Visram And Sons v. Commissioner Of Income-Tax

Date: Oct 2, 1993

Deduction Principles under Sections 30 and 37 of the Income-tax Act: Insights from Khimji Visram And Sons v. Commissioner Of Income-Tax Introduction The case of Khimji Visram And Sons (Gujarat)...

Prioritization of Workers' Wages over Secured Creditors: Insights from Textile Labour Association v. State Of Gujarat

Date: Sep 30, 1993

Prioritization of Workers' Wages over Secured Creditors: Insights from Textile Labour Association v. State Of Gujarat Introduction The case of Textile Labour Association v. State Of Gujarat...

Revaben v. Gohil: Guidelines on Economic Loss Calculation and Contributory Negligence in Motor Accident Claims

Date: Sep 24, 1993

Revaben v. Kantibhai Narottambhai Gohil: Guidelines on Economic Loss Calculation and Contributory Negligence in Motor Accident Claims Introduction The case of Revaben And Others v. Kantibhai...

Establishing Reasonable Time Limit for Section 84-C Actions under the Bombay Tenancy and Agricultural Lands Act: A Comprehensive Analysis of Mavji Dhorji v. State of Gujarat

Date: Sep 17, 1993

Establishing Reasonable Time Limit for Section 84-C Actions under the Bombay Tenancy and Agricultural Lands Act: A Comprehensive Analysis of Mavji Dhorji v. State of Gujarat Introduction The case of...

Right to Due Process in Agricultural Lands Ceiling: Amratlal Bhikhabhai Patel v. State Of Gujarat

Date: Sep 16, 1993

Right to Due Process in Agricultural Lands Ceiling: Amratlal Bhikhabhai Patel v. State Of Gujarat Introduction The case of Amratlal Bhikhabhai Patel v. State Of Gujarat And Anr. adjudicated by the...

Revisional Jurisdiction under Section 264(4)(c): A Landmark Judgment in Digvijay Cement Company Limited v. Commissioner Of Income-Tax

Date: Sep 15, 1993

Revisional Jurisdiction under Section 264(4)(c): A Landmark Judgment in Digvijay Cement Company Limited v. Commissioner Of Income-Tax Introduction The case of Digvijay Cement Company Limited v....

Panchmahal Steel Ltd. v. U.A Joshi, Ito, And Another: Restriction on Filing Revised Returns Post-Draft Assessment

Date: Sep 9, 1993

Panchmahal Steel Ltd. v. U.A Joshi, Ito, And Another Gujarat High Court Judgment, 1993 Introduction Panchmahal Steel Ltd. v. U.A Joshi, Ito, And Another is a landmark judgment delivered by the...

Gujarat High Court Upholds Strict Time Limits for Reference Applications under Land Acquisition Act, Affirming Limitation Act's Applicability Solely to Courts

Date: Aug 27, 1993

Gujarat High Court Upholds Strict Time Limits for Reference Applications under Land Acquisition Act, Affirming Limitation Act's Applicability Solely to Courts Introduction The case of Memon Ibrahim...

Gurdev Singh: Reinforcing the Necessity of Timely Declarations in Void Transactions Involving Guardians

Date: Aug 27, 1993

Gurdev Singh: Reinforcing the Necessity of Timely Declarations in Void Transactions Involving Guardians Introduction The case of Jadav Prabhatbhai Jethabhai And Others v. Parmar Karshanbhai Dhulabhai...

Conviction by Competent Criminal Court as Basis for Dismissal: Interpretation under Article 311(2)(a)

Date: Aug 10, 1993

Conviction by Competent Criminal Court as Basis for Dismissal: Interpretation under Article 311(2)(a) Introduction The case of P.D Waghela And Others v. G.C Raiger, Deputy I.G.P & Others, adjudicated...

Impact of Machinery Cost Aggregation on Initial Depreciation: Insights from Commissioner Of Income-Tax v. J.H Kharawala

Date: Jul 29, 1993

Impact of Machinery Cost Aggregation on Initial Depreciation: Insights from Commissioner Of Income-Tax v. J.H Kharawala Introduction The case of Commissioner Of Income-Tax v. J.H Kharawala...

Determining Agricultural Character of Land in Income Tax Assessments: Insights from Commissioner Of Income-Tax v. Madhabhai H. Patel

Date: Jul 28, 1993

Determining Agricultural Character of Land in Income Tax Assessments: Insights from Commissioner Of Income-Tax v. Madhabhai H. Patel Introduction The case of Commissioner Of Income-Tax v. Madhabhai...

Balancing Public Interests in Preventive Detention: Insights from Bai Amina v. State of Gujarat

Date: Jul 10, 1993

Balancing Public Interests in Preventive Detention: Insights from Bai Amina v. State of Gujarat Introduction The case of Bai Amina v. State of Gujarat adjudicated by the Gujarat High Court on July 9,...

Consolidation of Probate Proceedings with Civil Suits: Insights from Multivahuji v. Kalindivahuji

Date: Jun 12, 1993

Consolidation of Probate Proceedings with Civil Suits: Insights from Multivahuji v. Kalindivahuji Introduction The case of Multivahuji v. Kalindivahuji adjudicated by the Gujarat High Court on June...