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Rasulmiya Rehmanmiya v. Patel Lalabhai Shankerbhai: Upholding Suo Motu Powers in Tenancy Law Introduction The case of Rasulmiya Rehmanmiya v. Patel Lalabhai Shankerbhai adjudicated by the Gujarat...
Clarification on the Applicability of Section 52(1) and 52(2) for Reassessment Under Section 147(b) Introduction The case of L.B Kharawala v. Income-Tax Officer, Company Circle-V, Ahmedabad,...
Ahmedabad Mfg. & Calico Printing Co. Ltd. v. Union Of India & Others: Clarifying Excise Duty Valuation Introduction The case of The Ahmedabad Mfg. & Calico Printing Co. Ltd. v. Union Of India &...
Judicial Clarification on Municipal Councillor Removal under Gujarat Municipalities Act, 1962 Introduction The case of Shri Chimanbhai R. Patel v. Anand Municipality & Others, adjudicated by the...
Article 226 and Centre-State Disputes: Insights from Babubhai Jashbhai Patel v. Union Of India Introduction The case of Babubhai Jashbhai Patel And Others v. Union Of India, New Delhi And Others,...
Magistrate's Authority to Remand Under Customs Act Confirmed Introduction The case of Shri N.H Dave, Inspector Of Customs v. Shri Mohmed Akhtar Hussain Ibrahim Iqbal Kadar Amad Wagher (Bhatti) And...
Capital vs Revenue Expenditure: Insights from Gujarat Mineral Development Corporation Ltd. v. Commissioner Of Income-Tax, Gujarat Introduction The case of Gujarat Mineral Development Corporation Ltd....
Gujarat SRTC v. Becharbhai: Reinforcing Disciplinary Proportionality in Employment Law Introduction The case of Gujarat State Road Transport Corporation (GSRTC) vs. Jamnadas Becharbhai was...
Accrual of Director Remuneration and Full Tax Relief for New Industrial Undertakings: Insights from Commissioner Of Income-Tax, Gujarat-I v. Sarabhai Sons Ltd. Introduction The case of Commissioner...
Gujarat High Court Establishes Critical Guidelines on Compensation Deductions in Fatal Accident Claims Introduction The case of Arunaben And Others v. Mehmoodbhai Imamali Kaji And Others adjudicated...
Exemption of Educational Trusts under Section 10(22) of the Income Tax Act: A Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Sindhu Vidya Mandal Trust 1. Introduction The case of...
Clarifying Agency in Distributorship Agreements under Section 182 of the Indian Contract Act: The Varsha Engineering v. Vijay Traders Decision Introduction The case of Varsha Engineering Pvt. Ltd.,...
Non-Communication of Extension Applications Exonerates Assessee from Penalty under Section 271(1)(a) Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv. v. Gordhanbhai Jethabhai...
Recognition of Cotton Pressing as 'Processing' under Industrial Company Definitions: A Landmark Judgment 1. Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Lakhtar Cotton Press Co....
Clarifying Irrecoverability and Bad Debt Deductions: Sarangpur Cotton Manufacturing Co. Ltd. v. Commissioner Of Income-Tax, Gujarat-I Introduction The case of Sarangpur Cotton Manufacturing Co. Ltd....
Capital Gains and Section 80G: Insights from Commissioner Of Income-Tax, Gujarat v. Smt. Dhirajben R. Amin Introduction The case of Commissioner Of Income-Tax, Gujarat v. Smt. Dhirajben R. Amin...
Redemption of Preference Shares Constitutes a 'Transfer' Under Section 2(47) of the Income Tax Act: Anarkali Sarabhai v. CIT Introduction In the landmark case of Anarkali Sarabhai v. Commissioner Of...
Guidelines for Investment of Compensation Funds in Claims Tribunals: Establishing New Standards in Muljibhai Ajarambhai v. United India Insurance Co. Ltd. Introduction The case of Muljibhai...
Gujarat Electricity Board v. Maheshkumar & Co.: High Court Upholds Specific Relief Act in Interim Injunctions Introduction The case of Gujarat Electricity Board, Gandhinagar v. Maheshkumar & Co.,...
Duty of Care in Vehicle Parking: Establishing Negligence under the Motor Vehicles Act 1. Introduction The case of Premlata Nilamchand Sharma And Others v. Hirabhai Ranchhodbhai Patel And Others...