Distinguishing Revenue and Capital Expenditure: Insights from Commissioner of Income-Tax v. Mihir Textiles Ltd. Introduction The case of Commissioner of Income-Tax v. Mihir Textiles Ltd. adjudicated...
Integrated Application of Sections 20 and 21 under the Urban Land (Ceiling and Regulation) Act, 1976 Introduction The case of Samrathben Manilal Chokshi And Anr. v. State Of Gujarat And Anr. was...
Tax Deduction Rules and Classification of Office Appliances: Insights from Commissioner Of Income-Tax v. S. L. M. Maneklal Industries Limited Introduction The case of Commissioner Of Income-Tax v. S....
Extent of Insurance Liability for Goods Vehicles under Section 95(2) - New Precedent Introduction The case of New India Assurance Co. Ltd. v. Kamlaben Sultansinh Jadav And Others adjudicated by the...
Enhancing Detenu’s Rights: Quashing Detention under PASA and Article 22(5) Introduction The case of Kalidas Chandubhai Kahar v. State Of Gujarat And Ors. adjudicated by the Gujarat High Court on...
Commissioner of Income-Tax v. Gordhanbhai Jethabhai: Discretion in Levying and Waiving Interest Introduction The case of Commissioner Of Income-Tax v. Gordhanbhai Jethabhai adjudicated by the Gujarat...
Res Ipsa Loquitur and the Quantification of Damages in A.S Sharma v. Union Of India And Another Introduction A.S Sharma v. Union Of India And Another is a landmark judgment delivered by the Gujarat...
Kalol Municipality v. Shantabehn Kalidas & Others: Affirming the Binding Nature of Industrial Tribunal Awards on Municipalities Introduction The case of Kalol Municipality and Another v. Shantabehn...
Ensuring Natural Justice in Government Nominations under the Gujarat Cooperative Societies Act Introduction The case of Shri Bileshwar Khand Udyog Khedut Sahakari Mandali Ltd., Kodinar And Another v....
Gujarat State Road Transport Corporation v. Danaji Sukaji Kodiyar: Reinstatement Without Back Wages Under Section 11-A Introduction The case of Gujarat State Road Transport Corporation v. Danaji...
Shree Digvijay Woollen Mills Ltd. v. Commissioner of Income-Tax: Capital vs. Revenue Expenditure and Section 216 Interest Chargeability Introduction The case of Shree Digvijay Woollen Mills Ltd. v....
Gujarat High Court Establishes Limitation on Notice Under Section 148 via A.B. Parikh v. Income-Tax Officer Introduction The case of A.B Parikh v. Income-Tax Officer adjudicated by the Gujarat High...
Gujarat High Court Upholds Non-Deductibility of Penalties for Late Sales Tax Payment Introduction The case of Orient Trading Co. v. Commissioner Of Income-Tax adjudicated by the Gujarat High Court on...
Gujarat High Court Reinforces Seniority and Timeliness in Promotion Disputes: Shri B.M Patel v. State of Gujarat Introduction Shri B.M Patel v. State of Gujarat and Others is a landmark judgment...
Sarabhai Sons v. Commissioner of Income-Tax: Deduction of Interest under Section 57(iii) Disallowed Introduction Sarabhai Sons (P.) Ltd. v. Commissioner of Income-Tax is a pivotal case adjudicated by...
Lack of Valid License Exempts Insurer from Liability in Motor Accident Claims 1. Introduction The case of Manohar Jamatmal Sindhi And Another v. Ranguba And Others adjudicated by the Gujarat High...
Valuation Principles in Land Acquisition: Insights from Special Land Acquisition Officer, Kheda v. Patel Introduction The case of Special Land Acquisition Officer, Kheda And Another v. Shantibhai...
GSRTC v. Rasadiya: Upholding Natural Justice in the Dismissal of Badli Workers Introduction The case of Gujarat State Road Transport Corporation v. Chandulal G. Rasadiya adjudicated by the Gujarat...
Classification of Rental Income and Depreciation on Exchange Rate Fluctuations: Insights from New India Industries Ltd. v. Commissioner Of Income-Tax Introduction The case of New India Industries...
Enhancement of Interest Rate in Motor Vehicle Compensation: Oriental Fire & Genl. Ins. Co. Ltd. v. Amarsing Pratapsing Sikliker And Others Introduction In the landmark case of Oriental Fire & Genl....