Gujarat High Court Case Commentaries

High Court Affirms Non-Interference in Election Processes Where Statutory Remedies Exist

Date: Nov 28, 1985

High Court Affirms Non-Interference in Election Processes Where Statutory Remedies Exist Introduction The case of Patan Proper Fal And Shak Bhaji Kharid Vechan Sahakari Mandli Ltd. Patan v. Pali Shak...

Retrospective Application of Procedural Rules in Wealth Tax Assessment: Commissioner Of Wealth-Tax v. Shri Kasturbhai Mayabhai

Date: Nov 7, 1985

Retrospective Application of Procedural Rules in Wealth Tax Assessment: Commissioner Of Wealth-Tax v. Shri Kasturbhai Mayabhai Introduction The case of Commissioner Of Wealth-Tax v. Shri Kasturbhai...

Deduction of Income Tax as an Outgoing for Charitable Trusts: Insights from Commissioner of Income-Tax v. Ganga Charity Trust Fund

Date: Oct 24, 1985

Deduction of Income Tax as an Outgoing for Charitable Trusts: Insights from Commissioner of Income-Tax v. Ganga Charity Trust Fund Introduction The case of Commissioner Of Income-Tax v. Ganga Charity...

Recognition of Labour Courts and Tribunals as Subordinate Courts Under the Contempt of Courts Act

Date: Oct 19, 1985

Recognition of Labour Courts and Tribunals as Subordinate Courts Under the Contempt of Courts Act Introduction The case of Shaikh Mohammedbhikhan Hussainbhai v. Manager, Chandrabhanu Cinema,...

Negligence Precludes Compensation: Insights from United India Ins. Company Ltd. v. Jagatsinh Valsinh

Date: Oct 15, 1985

Negligence Precludes Compensation: Insights from United India Ins. Company Ltd. v. Jagatsinh Valsinh Introduction The case of United India Ins. Company Ltd. v. Jagatsinh Valsinh adjudicated by the...

Interpreting Section 80P(2)(e): Clarifying Exemptions for Cooperative Societies in Income Tax – Analysis of Commissioner Of Income-Tax, Gujarat-II v. Ahmedabad Maskati Cloth Dealers Co-Operative Warehouses Society Ltd.

Date: Oct 9, 1985

Interpreting Section 80P(2)(e): Clarifying Exemptions for Cooperative Societies in Income Tax Commissioner Of Income-Tax, Gujarat-II v. Ahmedabad Maskati Cloth Dealers Co-Operative Warehouses Society...

Gujarat Housing Board v. Nagajibhai Laxmanbhai: Establishing the Necessity of Acquiring Bodies as Parties in Land Acquisition Suits

Date: Sep 20, 1985

Gujarat Housing Board v. Nagajibhai Laxmanbhai: Establishing the Necessity of Acquiring Bodies as Parties in Land Acquisition Suits Introduction The case of Gujarat Housing Board, Ahmedabad v....

Composite Appeals under Section 246(1): Insights from Patel & Company v. CIT [1985]

Date: Sep 18, 1985

Composite Appeals under Section 246(1): Insights from Patel & Company v. Commissioner Of Income-Tax [1985] Introduction The case of Patel & Company v. Commissioner Of Income-Tax (Gujarat High Court,...

Dual Suspension and Transfer of Government Servants: Solanki v. Principal Chief Conservator Of Forests And Another

Date: Sep 17, 1985

Dual Suspension and Transfer of Government Servants: Solanki v. Principal Chief Conservator Of Forests And Another Introduction The case of Solanki (J.S) v. Principal Chief Conservator Of Forests And...

Rajabali Nazarali v. CIT: Classification of Compensation for Lease Transfer as Capital Receipt

Date: Sep 3, 1985

Rajabali Nazarali And Sons v. Commissioner Of Income-Tax: Classification of Compensation for Lease Transfer as Capital Receipt Introduction The case of Rajabali Nazarali And Sons v. Commissioner Of...

Supreme Court Upholds S.104 of Civil Procedure Code Over Letters Patent Clause 15: Implications from Madhusudan Vegetable Products Co. Ltd. v. Rupa Chemicals

Date: Aug 9, 1985

Supreme Court Upholds S.104 of Civil Procedure Code Over Letters Patent Clause 15: Implications from Madhusudan Vegetable Products Co. Ltd. v. Rupa Chemicals Introduction The case of Madhusudan...

Judicial Review of Administrative Decisions in Pre-Qualification of Bidders: Asia Foundations & Constructions Ltd. v. State of Gujarat

Date: Aug 1, 1985

Judicial Review of Administrative Decisions in Pre-Qualification of Bidders: Asia Foundations & Constructions Ltd. v. State of Gujarat Introduction The case of Asia Foundations & Constructions Ltd.,...

Registration of Partnership Firms under Section 185 of the Income Tax Act: Insights from Billimora Engineering Mart v. Commissioner Of Income-Tax

Date: Jul 21, 1985

Registration of Partnership Firms under Section 185 of the Income Tax Act: Insights from Billimora Engineering Mart v. Commissioner Of Income-Tax Introduction Billimora Engineering Mart v....

Flexible Interpretation of Section 41 Rule 3-A CPC: Prioritizing Substantial Justice in Rent Act Appeals

Date: Jul 11, 1985

Flexible Interpretation of Section 41 Rule 3-A CPC: Prioritizing Substantial Justice in Rent Act Appeals Introduction The case Naran Anappa Shethi v. Jayantilal Chunilal Shah adjudicated by the...

Classification of Pontoons as Ships and Distinction Between Capital and Revenue Expenditure in Commissioner Of Income-Tax v. Shri Digvijay Cement Company Ltd.

Date: Jul 6, 1985

Classification of Pontoons as Ships and Distinction Between Capital and Revenue Expenditure in Commissioner Of Income-Tax v. Shri Digvijay Cement Company Ltd. Introduction The case of Commissioner Of...

Establishing Original Acquisition Cost in Capital Gains Computation: B.N Vyas v. Commissioner of Income-Tax

Date: Jul 3, 1985

Establishing Original Acquisition Cost in Capital Gains Computation: B.N Vyas v. Commissioner of Income-Tax Introduction The case of B.N Vyas (Guardian Of Minor, B.B Vyas) v. Commissioner Of...

Invalidity of Unauthorized Alienation of Trust Property: Huseinmiya Safimiya v. Habibsha Hasamsha Fakir

Date: Jun 26, 1985

Invalidity of Unauthorized Alienation of Trust Property: Huseinmiya Safimiya v. Habibsha Hasamsha Fakir Introduction The case of Huseinmiya Safimiya v. Habibsha Hasamsha Fakir And Others was...

Liability of Retiring Partners Under Section 32(3) of the Indian Partnership Act: Analysis of Jani Nautamlal Venishankar vs. Shri Vivekanand Co-Operative Housing Society Ltd.

Date: Apr 30, 1985

Liability of Retiring Partners Under Section 32(3) of the Indian Partnership Act: Analysis of Jani Nautamlal Venishankar vs. Shri Vivekanand Co-Operative Housing Society Ltd. Introduction The case of...

Enforcement of Contractual Interest Rates in Secured Commercial Transactions: Central Bank of India v. P.R Garments Industries Pvt. Ltd.

Date: Mar 16, 1985

Enforcement of Contractual Interest Rates in Secured Commercial Transactions: Central Bank of India v. P.R Garments Industries Pvt. Ltd. Introduction The case of Central Bank of India v. P.R Garments...

Recognition of Mutawalli's Right to File Suits under the Wakf Act, 1954

Date: Feb 5, 1985

Recognition of Mutawalli's Right to File Suits under the Wakf Act, 1954 Introduction The case of Syed Khersha Sajanshah Mutvalli, Bhuj Kutch v. The Bhuj Municipality And Another adjudicated by the...