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Gujarat High Court Case Commentaries

Characterizing Agricultural Assets and Transfer Timing in Capital Gains Taxation: Comprehensive Analysis of Gujarat HC's Arundhati Balkrishna Case

Characterizing Agricultural Assets and Transfer Timing in Capital Gains Taxation: Comprehensive Analysis of Gujarat HC's Arundhati Balkrishna Case

Date: Aug 18, 1981
Characterizing Agricultural Assets and Transfer Timing in Capital Gains Taxation: Comprehensive Analysis of Gujarat HC's Arundhati Balkrishna Case Introduction The Gujarat High Court's judgment in...
Exemption of Detergent Powder from Excise Duty Based on Process Without Aid of Power

Exemption of Detergent Powder from Excise Duty Based on Process Without Aid of Power

Date: Aug 8, 1981
Exemption of Detergent Powder from Excise Duty Based on Process Without Aid of Power Introduction The case of Nirma Chemical Works And Others v. Union Of India And Others was adjudicated by the...
Deduction of Loans Secured by Non-Taxable Properties: Apoorva Shantilal (Huf) v. Arun K. Parikh

Deduction of Loans Secured by Non-Taxable Properties: Apoorva Shantilal (Huf) v. Arun K. Parikh

Date: Aug 6, 1981
Deduction of Loans Secured by Non-Taxable Properties: Apoorva Shantilal (Huf) v. Arun K. Parikh Introduction The case of Apoorva Shantilal (Huf) v. Arun K. Parikh was adjudicated by the Gujarat High...
Criteria for Relief under Sections 84/80J Established in Commissioner Of Income-Tax, Gujarat-I v. Shree Dig Vijay Cement Co. Ltd.

Criteria for Relief under Sections 84/80J Established in Commissioner Of Income-Tax, Gujarat-I v. Shree Dig Vijay Cement Co. Ltd.

Date: Aug 4, 1981
Criteria for Relief under Sections 84/80J Established in Commissioner Of Income-Tax, Gujarat-I v. Shree Dig Vijay Cement Co. Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-I v....
Compensation for Delay and Interest Deduction: Insights from Shree Digvijay Cement Co. Ltd. v. CIT, Gujarat-V

Compensation for Delay and Interest Deduction: Insights from Shree Digvijay Cement Co. Ltd. v. CIT, Gujarat-V

Date: Aug 4, 1981
Compensation for Delay and Interest Deduction: Insights from Shree Digvijay Cement Co. Ltd. v. Commissioner Of Income Tax, Gujarat-V Introduction The case of Shree Digvijay Cement Co. Ltd. v....
Exemption from Income Clubbing for Professional Spouses under Section 64(1)(i) of the Income-Tax Act, 1961

Exemption from Income Clubbing for Professional Spouses under Section 64(1)(i) of the Income-Tax Act, 1961

Date: Jul 29, 1981
Exemption from Income Clubbing for Professional Spouses under Section 64(1)(i) of the Income-Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax, Gujarat v. Dr. (Mrs.) Haribala K. Shah...
Liability of Insurance Companies for Passengers Under Public Carrier's Permit: Analysis of United India General Insurance Co. Ltd. Surat v. Shantaben Jerambhai And Others

Liability of Insurance Companies for Passengers Under Public Carrier's Permit: Analysis of United India General Insurance Co. Ltd. Surat v. Shantaben Jerambhai And Others

Date: Jul 24, 1981
Liability of Insurance Companies for Passengers Under Public Carrier's Permit: Analysis of United India General Insurance Co. Ltd. Surat v. Shantaben Jerambhai And Others Introduction The case of...
Sanction Requirements for Police Officers Under section 197 of the Criminal Procedure Code: A Landmark Judgment

Sanction Requirements for Police Officers Under section 197 of the Criminal Procedure Code: A Landmark Judgment

Date: Jul 23, 1981
Sanction Requirements for Police Officers Under section 197 of the Criminal Procedure Code: A Landmark Judgment Introduction The case of Bhikhaji Vaghaji v. L.K Barot And Others adjudicated by the...
Passing of Title and Taxable Income in Land Deals: Insights from Commissioner Of Income-Tax, Gujarat v. Ashaland Corporation

Passing of Title and Taxable Income in Land Deals: Insights from Commissioner Of Income-Tax, Gujarat v. Ashaland Corporation

Date: Jul 23, 1981
Passing of Title and Taxable Income in Land Deals: Insights from Commissioner Of Income-Tax, Gujarat v. Ashaland Corporation Introduction The case of Commissioner Of Income-Tax, Gujarat v. Ashaland...
Gujarat High Court Establishes Dual Basis for Reopening Wealth-Tax Assessments under Section 17(1) of the Wealth Tax Act, 1957

Gujarat High Court Establishes Dual Basis for Reopening Wealth-Tax Assessments under Section 17(1) of the Wealth Tax Act, 1957

Date: Jul 21, 1981
Gujarat High Court Establishes Dual Basis for Reopening Wealth-Tax Assessments under Section 17(1) of the Wealth Tax Act, 1957 Introduction In the landmark case of Commissioner Of Wealth-Tax,...
Life Interest vs. Absolute Interest: Determining Beneficiary Rights in Trusts – Keshavlal Punjaram v. Commissioner Of Income-Tax & Wealth-Tax, Gujarat

Life Interest vs. Absolute Interest: Determining Beneficiary Rights in Trusts – Keshavlal Punjaram v. Commissioner Of Income-Tax & Wealth-Tax, Gujarat

Date: Jul 17, 1981
Life Interest vs. Absolute Interest: Determining Beneficiary Rights in Trusts – Keshavlal Punjaram v. Commissioner Of Income-Tax & Wealth-Tax, Gujarat Introduction The case of Keshavlal Punjaram &...
Classification of Expenditures in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat v. Vallabh Glass Works Ltd.

Classification of Expenditures in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat v. Vallabh Glass Works Ltd.

Date: Jul 10, 1981
Classification of Expenditures in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat v. Vallabh Glass Works Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat v. Vallabh Glass...
Clarification on Bail Entitlement under Section 167(2) CPC: Babubhai Parsottamdas Patel v. The State Of Gujarat

Clarification on Bail Entitlement under Section 167(2) CPC: Babubhai Parsottamdas Patel v. The State Of Gujarat

Date: Jul 10, 1981
Clarification on Bail Entitlement under Section 167(2) CPC Babubhai Parsottamdas Patel v. The State Of Gujarat Court: Gujarat High Court Date: July 9, 1981 Introduction The case of Babubhai...
Non-Recognition of Partial Partition by Hindu Father in HUF: Apoorva Shantilal Shah v. Commissioner Of Income-Tax

Non-Recognition of Partial Partition by Hindu Father in HUF: Apoorva Shantilal Shah v. Commissioner Of Income-Tax

Date: Jul 10, 1981
Non-Recognition of Partial Partition by Hindu Father in HUF: Apoorva Shantilal Shah v. Commissioner Of Income-Tax Introduction The case of Apoorva Shantilal Shah v. Commissioner Of Income-Tax...
Preservation of Asset Valuation in Wealth Tax Assessments Amid Seizure

Preservation of Asset Valuation in Wealth Tax Assessments Amid Seizure

Date: Jun 26, 1981
Preservation of Asset Valuation in Wealth Tax Assessments Amid Seizure Introduction The case of Jayantilal Amritlal v. Commissioner Of Wealth-Tax dealt with the intricate issues surrounding the...
Apportionment of Land Value in Sequential Floor Constructions: Rajnikant Jeshingbhai Sheth v. Rameshchandra Kantilal Bhatt

Apportionment of Land Value in Sequential Floor Constructions: Rajnikant Jeshingbhai Sheth v. Rameshchandra Kantilal Bhatt

Date: Jun 16, 1981
Apportionment of Land Value in Sequential Floor Constructions: Rajnikant Jeshingbhai Sheth v. Rameshchandra Kantilal Bhatt Introduction The case of Rajnikant Jeshingbhai Sheth And Others v....
Establishing Export Profits for Tax Deductions: Ahmedabad Manufacturing v. CIT

Establishing Export Profits for Tax Deductions: Ahmedabad Manufacturing v. CIT

Date: May 7, 1981
Establishing Export Profits for Tax Deductions: Ahmedabad Manufacturing And Calico Printing Co. Ltd. v. Commissioner Of Income-Tax, Gujarat-I Introduction The case of Ahmedabad Manufacturing And...
Defining 'Transfer' of Capital Assets in Partnerships: Insights from Commissioner Of Income-Tax, Gujarat-I v. Kartikey V. Sarabhai

Defining 'Transfer' of Capital Assets in Partnerships: Insights from Commissioner Of Income-Tax, Gujarat-I v. Kartikey V. Sarabhai

Date: May 5, 1981
Defining 'Transfer' of Capital Assets in Partnerships: Insights from Commissioner Of Income-Tax, Gujarat-I v. Kartikey V. Sarabhai Introduction The case of Commissioner Of Income-Tax, Gujarat-I v....
Gujarat High Court Upholds Penalty under Section 271(1)(c) for Concealment of Income

Gujarat High Court Upholds Penalty under Section 271(1)(c) for Concealment of Income

Date: Apr 30, 1981
Gujarat High Court Upholds Penalty under Section 271(1)(c) for Concealment of Income Introduction In the case of Commissioner Of Income-Tax, Gujarat v. Suleman Abdul Sattar (Gujarat High Court,...
Gujarat High Court Establishes Non-Deduction of Insurance Benefits in Fatal Accident Compensation

Gujarat High Court Establishes Non-Deduction of Insurance Benefits in Fatal Accident Compensation

Date: Apr 21, 1981
Gujarat High Court Establishes Non-Deduction of Insurance Benefits in Fatal Accident Compensation Introduction The case of Prataprai Arjandas Dhameja And Another v. Bhupatsing Gagji (Deceased By...
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