Gujarat High Court Case Commentaries

Deductibility of Provident Fund Contributions and Gratuity Payments under Section 37: Gujarat High Court’s Ruling

Date: Oct 16, 1980

Deductibility of Provident Fund Contributions and Gratuity Payments under Section 37: Gujarat High Court’s Ruling Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Chhotabhai...

Non-Applicability of Section 41(2) on Asset Allotment to Retiring Partners: Insights from Commissioner of Income-Tax, Gujarat-V v. Dilip Engineering Works

Date: Oct 15, 1980

Non-Applicability of Section 41(2) on Asset Allotment to Retiring Partners: Insights from Commissioner of Income-Tax, Gujarat-V v. Dilip Engineering Works Introduction The case of Commissioner Of...

Interpretation of Section 80P: Exemption for Marketing Income of Cooperative Cotton Societies

Date: Oct 15, 1980

Interpretation of Section 80P: Exemption for Marketing Income of Cooperative Cotton Societies Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv v. Karjan Co-Op. Cotton Sale, Ginning &...

Double Taxation Prohibition in Partnership Firms: Insights from Laxmichand Hirjibhai v. Commissioner Of Income-Tax, Gujarat-III

Date: Oct 14, 1980

Double Taxation Prohibition in Partnership Firms: Insights from Laxmichand Hirjibhai v. Commissioner Of Income-Tax, Gujarat-III Introduction The case of Laxmichand Hirjibhai v. Commissioner Of...

Allowance of Business Expenditures and Treatment of Perquisites under Section 40A(5): Insights from Commissioner Of Income-Tax, Gujarat-I v. Bharat Vijay Mills Ltd.

Date: Oct 11, 1980

Allowance of Business Expenditures and Treatment of Perquisites under Section 40A(5): Insights from Commissioner Of Income-Tax, Gujarat-I v. Bharat Vijay Mills Ltd. Introduction The case of...

Determining Reasonableness of Agent Commissions: Insights from Voltamp Transformers v. Commissioner Of Income-Tax

Date: Oct 10, 1980

Determining Reasonableness of Agent Commissions: Insights from Voltamp Transformers P. Ltd. v. Commissioner Of Income-Tax, Gujarat-I Introduction The case of Voltamp Transformers P. Ltd. v....

Gordhanbhai Kahandas Dalwadi v. Commissioner Of Income-Tax: Defining Agricultural Land for Capital Gains

Date: Oct 4, 1980

Gordhanbhai Kahandas Dalwadi v. Commissioner Of Income-Tax: Defining Agricultural Land for Capital Gains Introduction The case of Gordhanbhai Kahandas Dalwadi v. Commissioner Of Income-Tax, Gujarat...

Non-Taxable Release of Life Interest: Commissioner of Gift-Tax v. Smt. Ansuya Sarabhai

Date: Oct 2, 1980

Non-Taxable Release of Life Interest: Commissioner of Gift-Tax v. Smt. Ansuya Sarabhai Introduction The case of Commissioner Of Gift-Tax, Gujarat v. Smt. Ansuya Sarabhai navigates the intricate...

Interpretation of Advance Tax in Break-Up Value Computation: Insights from Commissioner Of Wealth-Tax v. Ashok K. Parikh

Date: Sep 27, 1980

Interpretation of Advance Tax in Break-Up Value Computation: Insights from Commissioner Of Wealth-Tax, Gujarat-1 v. Ashok K. Parikh Introduction The case Commissioner Of Wealth-Tax, Gujarat-1 v....

Exclusion of Potential Income-Tax Refunds from Taxable Assets: Insights from Commissioner Of Wealth-Tax, Gujarat-III v. Arvindbhai Chinubhai

Date: Sep 27, 1980

Exclusion of Potential Income-Tax Refunds from Taxable Assets: Insights from Commissioner Of Wealth-Tax, Gujarat-III v. Arvindbhai Chinubhai Introduction The case of Commissioner Of Wealth-Tax,...

Prioritization of Set-Off under Section 74(1)(a)(ii) Over Deductions under Section 80T in Income Tax Law

Date: Sep 26, 1980

Prioritization of Set-Off under Section 74(1)(a)(ii) Over Deductions under Section 80T in Income Tax Law Introduction The judicial decision in Commissioner of Income-Tax, Gujarat v. Gautam Sarabhai...

Interpretation of Section 84 under the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat-Iv. v. Suessin Textile Bearing Ltd.

Date: Sep 25, 1980

Interpretation of Section 84 under the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat-Iv. v. Suessin Textile Bearing Ltd. Introduction The case of Commissioner Of Income-Tax,...

Non-Dealer Status for Immovable Property Transactions: Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Hiralal Manilal Mody

Date: Sep 23, 1980

Non-Dealer Status for Immovable Property Transactions: Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Hiralal Manilal Mody Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv v....

Consideration in Transfer of Capital Assets: Insights from Commissioner Of Income-Tax, Gujarat-III v. Minor Bababhai Alias Lavkumar Kantilal

Date: Aug 30, 1980

Consideration in Transfer of Capital Assets: Insights from Commissioner Of Income-Tax, Gujarat-III v. Minor Bababhai Alias Lavkumar Kantilal Introduction The case of Commissioner Of Income-Tax,...

Artex Manufacturing Co. v. Commissioner Of Income-Tax: Clarifying Tax Implications on Transfer of Business as Going Concern

Date: Aug 29, 1980

Artex Manufacturing Co. v. Commissioner Of Income-Tax: Clarifying Tax Implications on Transfer of Business as Going Concern Introduction The case of Artex Manufacturing Co. v. Commissioner Of...

Taxation of Goodwill: Insights from Jayantilal Bhogilal Desai v. Commissioner Of Income-Tax, Gujarat-II

Date: Aug 26, 1980

Taxation of Goodwill: Insights from Jayantilal Bhogilal Desai v. Commissioner Of Income-Tax, Gujarat-II Introduction The case of Jayantilal Bhogilal Desai v. Commissioner Of Income-Tax, Gujarat-II,...

Clarifying Non-Applicability of Section 40(b) on Interest Payments to HUFs in Partnership Firms

Date: Aug 22, 1980

Clarifying Non-Applicability of Section 40(b) on Interest Payments to HUFs in Partnership Firms 1. Introduction The case of Commissioner Of Income-Tax, Gujarat-II v. Sajjanraj Divanchand deliberated...

Adequate Compliance with Section 36(2)(i)(b) for Bad Debt Allowance: Gujarat High Court's Landmark Decision in Vithaldas Bardanwala v. CIT

Date: Aug 21, 1980

Adequate Compliance with Section 36(2)(i)(b) for Bad Debt Allowance: Gujarat High Court's Landmark Decision in Vithaldas Bardanwala v. CIT Introduction The case of Vithaldas H. Dhanjibhai Bardanwala...

Taxation of Refunds from Excise Authorities: Insights from Commissioner Of Income-Tax v. Alchemic Pvt. Ltd.

Date: Aug 20, 1980

Taxation of Refunds from Excise Authorities: Insights from Commissioner Of Income-Tax v. Alchemic Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Alchemic Pvt. Ltd....

Monogram Mills v. Commissioner Of Income Tax: Establishing Priority in Set-Off of Carried Forward Development Rebate under the Income Tax Act, 1961

Date: Aug 14, 1980

Monogram Mills v. Commissioner Of Income Tax: Establishing Priority in Set-Off of Carried Forward Development Rebate under the Income Tax Act, 1961 Introduction The case of Monogram Mills Co. Ltd. v....

Previous Next