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Gujarat High Court Case Commentaries

Determining Agricultural Land Status for Capital Gains Tax Exemption: Insights from Commissioner Of Income-Tax v. Sarifabibi Mohmed Ibrahim

Determining Agricultural Land Status for Capital Gains Tax Exemption: Insights from Commissioner Of Income-Tax v. Sarifabibi Mohmed Ibrahim

Date: Apr 18, 1981
Determining Agricultural Land Status for Capital Gains Tax Exemption: Insights from Commissioner Of Income-Tax, Gujarat-II v. Sarifabibi Mohmed Ibrahim Introduction The case of Commissioner Of...
Clarifying Cross-Objections in Motor Insurance Claims: National Insurance Co., Baroda v. Diwaliben and Others

Clarifying Cross-Objections in Motor Insurance Claims: National Insurance Co., Baroda v. Diwaliben and Others

Date: Apr 16, 1981
Clarifying Cross-Objections in Motor Insurance Claims: National Insurance Co., Baroda v. Diwaliben and Others Introduction Case: National Insurance Co., Baroda v. Diwaliben And Others Court: Gujarat...
Gujarat High Court Establishes Precedence on Depreciation Claims Pre-Operational Phase

Gujarat High Court Establishes Precedence on Depreciation Claims Pre-Operational Phase

Date: Apr 15, 1981
Gujarat High Court Establishes Precedence on Depreciation Claims Pre-Operational Phase Introduction The case of Commissioner Of Income-Tax, Gujarat v. Suhrid Geigy Ltd. adjudicated by the Gujarat...
Liability of Insurance Companies under the Motor Vehicles Act: Insights from Bomanji Rustomji Ginwala v. Ibrahim Vali Master and Others

Liability of Insurance Companies under the Motor Vehicles Act: Insights from Bomanji Rustomji Ginwala v. Ibrahim Vali Master and Others

Date: Mar 29, 1981
Liability of Insurance Companies under the Motor Vehicles Act: Insights from Bomanji Rustomji Ginwala v. Ibrahim Vali Master And Others Introduction The case of Bomanji Rustomji Ginwala v. Ibrahim...
Taxation of Undelivered Stock in Trade: Insights from Commissioner Of Income-Tax, Gujarat-Iv v. Shah Doshi & Co.

Taxation of Undelivered Stock in Trade: Insights from Commissioner Of Income-Tax, Gujarat-Iv v. Shah Doshi & Co.

Date: Mar 26, 1981
Taxation of Undelivered Stock in Trade: Insights from Commissioner Of Income-Tax, Gujarat-Iv v. Shah Doshi & Co. Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv v. Shah Doshi & Co.,...
Classification of Municipality Contributions as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Navsari Cotton & Silk Mills Ltd.

Classification of Municipality Contributions as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Navsari Cotton & Silk Mills Ltd.

Date: Mar 24, 1981
Classification of Municipality Contributions as Revenue Expenditure: Insights from Commissioner of Income-Tax v. Navsari Cotton & Silk Mills Ltd. Introduction The case of Commissioner Of Income-Tax,...
Insurance Liability for Private Premises Accidents: Insights from Oriental Fire v. Rabari Gandu Punja

Insurance Liability for Private Premises Accidents: Insights from Oriental Fire v. Rabari Gandu Punja

Date: Mar 20, 1981
Insurance Liability for Private Premises Accidents: Insights from Oriental Fire And General Insurance Co. Ltd. v. Rabari Gandu Punja And Others Introduction The case of Oriental Fire And General...
Gujarat High Court Establishes Limits on Interest Levied Under Section 217(1A) I.T Act

Gujarat High Court Establishes Limits on Interest Levied Under Section 217(1A) I.T Act

Date: Mar 17, 1981
Limits on Interest Under Section 217(1A) Confirmed in Gujarat High Court Introduction The case of Commissioner Of Income-Tax, Gujarat-II v. Bharat Machinery And Hardware Mart. was adjudicated by the...
Presumption of Agricultural Land Status Based on Revenue Records - Sercon Pvt. Ltd. v. CIT, Gujarat

Presumption of Agricultural Land Status Based on Revenue Records - Sercon Pvt. Ltd. v. CIT, Gujarat

Date: Mar 13, 1981
Presumption of Agricultural Land Status Based on Revenue Records Sercon Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat Court: Gujarat High Court Date: March 12, 1981 Introduction The case of Sercon...
Agricultural Land Classification and Capital Gains: Insights from Manibhai Motibhai Patel v. Commissioner of Income-Tax, Gujarat

Agricultural Land Classification and Capital Gains: Insights from Manibhai Motibhai Patel v. Commissioner of Income-Tax, Gujarat

Date: Feb 28, 1981
Agricultural Land Classification and Capital Gains: Insights from Manibhai Motibhai Patel v. Commissioner of Income-Tax, Gujarat Introduction The case of Manibhai Motibhai Patel v. Commissioner Of...
Deduction of Pre-Commencement Expenses in Income Tax: Hotel Alankar v. Commissioner Of Income-Tax, Gujarat

Deduction of Pre-Commencement Expenses in Income Tax: Hotel Alankar v. Commissioner Of Income-Tax, Gujarat

Date: Feb 25, 1981
Deduction of Pre-Commencement Expenses in Income Tax: Hotel Alankar v. Commissioner Of Income-Tax, Gujarat Introduction Hotel Alankar v. Commissioner Of Income-Tax, Gujarat is a landmark judgment...
Commission Agency Business and Allowance of Bad Debt under Section 28: Analysis of Commissioner Of Income-Tax, Gujarat-V v. Abdul Razak & Co.

Commission Agency Business and Allowance of Bad Debt under Section 28: Analysis of Commissioner Of Income-Tax, Gujarat-V v. Abdul Razak & Co.

Date: Feb 13, 1981
Commission Agency Business and Allowance of Bad Debt under Section 28: Analysis of Commissioner Of Income-Tax, Gujarat-V v. Abdul Razak & Co. Introduction The case of Commissioner Of Income-Tax,...
Comprehensive Commentary on Commissioner Of Income-Tax, Gujarat-IV v. Cotton Fabrics Ltd.

Comprehensive Commentary on Commissioner Of Income-Tax, Gujarat-IV v. Cotton Fabrics Ltd.

Date: Feb 12, 1981
Interest Deduction on Business Loans vs. Dividend Income: Insights from Commissioner Of Income-Tax, Gujarat-IV v. Cotton Fabrics Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-IV...
Pratapsinhji N. Desai v. Commissioner Of Income-Tax: Abrogation of Primogeniture under the Hindu Succession Act

Pratapsinhji N. Desai v. Commissioner Of Income-Tax: Abrogation of Primogeniture under the Hindu Succession Act

Date: Jan 29, 1981
Pratapsinhji N. Desai v. Commissioner Of Income-Tax: Abrogation of Primogeniture under the Hindu Succession Act Introduction The case of Pratapsinhji N. Desai v. Commissioner Of Income-Tax,...
Gujarat High Court Expands Compensation and Interest Provisions in Land Acquisition

Gujarat High Court Expands Compensation and Interest Provisions in Land Acquisition

Date: Dec 31, 1980
Gujarat High Court Expands Compensation and Interest Provisions in Land Acquisition Introduction The case of Amirbibi And Others v. Special Land Acquisition Officer, Ahmedabad was adjudicated by the...
Interpretation of "Articles Made of Plastics" under Tariff Item 15A: Insights from M/S Jajal Plastic Industries v. Union Of India

Interpretation of "Articles Made of Plastics" under Tariff Item 15A: Insights from M/S Jajal Plastic Industries v. Union Of India

Date: Dec 24, 1980
Interpretation of "Articles Made of Plastics" under Tariff Item 15A: Insights from M/S Jajal Plastic Industries v. Union Of India Introduction The case of M/S Jajal Plastic Industries and Others v....
Affirming Civil Court’s Supervisory Jurisdiction over Jurisdictional Facts: Super Steels v. Ahmedabad Municipal Corporation

Affirming Civil Court’s Supervisory Jurisdiction over Jurisdictional Facts: Super Steels v. Ahmedabad Municipal Corporation

Date: Dec 9, 1980
Affirming Civil Court’s Supervisory Jurisdiction over Jurisdictional Facts: Super Steels v. Ahmedabad Municipal Corporation Introduction The case of Super Steels, Ahmedabad v. Ahmedabad Municipal...
Limits of AAC's Authority to Admit New Grounds in Tax Appeals: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Keiser-E-Hind Mills Co. Ltd.

Limits of AAC's Authority to Admit New Grounds in Tax Appeals: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Keiser-E-Hind Mills Co. Ltd.

Date: Oct 24, 1980
Limits of AAC's Authority to Admit New Grounds in Tax Appeals: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Keiser-E-Hind Mills Co. Ltd. Introduction The case Commissioner Of...
Substituting Estimated Liabilities with Actual Payments: Balapur Vibhag Jungle Kamdar Mandali Ltd. v. Commissioner Of Income-Tax, Gujarat

Substituting Estimated Liabilities with Actual Payments: Balapur Vibhag Jungle Kamdar Mandali Ltd. v. Commissioner Of Income-Tax, Gujarat

Date: Oct 23, 1980
Substituting Estimated Liabilities with Actual Payments: Balapur Vibhag Jungle Kamdar Mandali Ltd. v. Commissioner Of Income-Tax, Gujarat Introduction The case of Balapur Vibhag Jungle Kamdar Mandali...
Torrent Laboratories Pvt. Ltd v. Union of India: Upholding Legislative Intent in Rule Amendments

Torrent Laboratories Pvt. Ltd v. Union of India: Upholding Legislative Intent in Rule Amendments

Date: Oct 21, 1980
Torrent Laboratories Pvt. Ltd v. Union of India: Upholding Legislative Intent in Rule Amendments Introduction The case of Torrent Laboratories Pvt. Ltd v. Union of India adjudicated by the Gujarat...
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