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Gujarat High Court Case Commentaries

Unity of Business Principle Affirmed in Bansidhar Pvt. Ltd. v. CIT

Unity of Business Principle Affirmed in Bansidhar Pvt. Ltd. v. CIT

Date: Aug 13, 1980
Unity of Business Principle Affirmed in Bansidhar Pvt. Ltd. v. CIT Introduction Bansidhar Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I is a landmark judgment delivered by the Gujarat High Court...
Succession by Inheritance in Partnership Firms: Insights from Commissioner Of Income-Tax, Gujarat v. Madhukant M. Mehta

Succession by Inheritance in Partnership Firms: Insights from Commissioner Of Income-Tax, Gujarat v. Madhukant M. Mehta

Date: Aug 13, 1980
Succession by Inheritance in Partnership Firms: Insights from Commissioner Of Income-Tax, Gujarat v. Madhukant M. Mehta Introduction The case of Commissioner Of Income-Tax, Gujarat v. Madhukant M....
Definition and Tax Implications of Royalty Payments: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Manufacturing & Calico Printing Co. (1980)

Definition and Tax Implications of Royalty Payments: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Manufacturing & Calico Printing Co. (1980)

Date: Aug 8, 1980
Definition and Tax Implications of Royalty Payments: Insights from Commissioner Of Income-Tax, Gujarat-I v. Ahmedabad Manufacturing & Calico Printing Co. (1980) Introduction The case of Commissioner...
Nagri Mills Co. Ltd. v. Commissioner Of Income-Tax, Gujarat: Setting Precedent on Actuarial Deduction of Gratuity Liability

Nagri Mills Co. Ltd. v. Commissioner Of Income-Tax, Gujarat: Setting Precedent on Actuarial Deduction of Gratuity Liability

Date: Aug 6, 1980
Nagri Mills Co. Ltd. v. Commissioner Of Income-Tax, Gujarat: Setting Precedent on Actuarial Deduction of Gratuity Liability Introduction The case of Nagri Mills Co. Ltd. v. Commissioner Of...
Capitalizing Short-Term Deposits and Revenue Expenditure: Insights from Commissioner Of Income-Tax, Gujarat-II v. Gujarat Mineral Development Corporation

Capitalizing Short-Term Deposits and Revenue Expenditure: Insights from Commissioner Of Income-Tax, Gujarat-II v. Gujarat Mineral Development Corporation

Date: Aug 1, 1980
Capitalizing Short-Term Deposits and Revenue Expenditure: Insights from Commissioner Of Income-Tax, Gujarat-II v. Gujarat Mineral Development Corporation Introduction The Commissioner Of Income-Tax,...
Treatment of Expenditures for Augmenting Utility Services: Sarabhai M. Chemicals Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I

Treatment of Expenditures for Augmenting Utility Services: Sarabhai M. Chemicals Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I

Date: Jul 29, 1980
Treatment of Expenditures for Augmenting Utility Services: Sarabhai M. Chemicals Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I Introduction The case of Sarabhai M. Chemicals Pvt. Ltd. v....
Assessing the Validity of Tax Assessments Against Deceased Assessees: Insights from Commissioner Of Income-Tax v. Sumantbhai C. Munshaw

Assessing the Validity of Tax Assessments Against Deceased Assessees: Insights from Commissioner Of Income-Tax v. Sumantbhai C. Munshaw

Date: Jul 26, 1980
Assessing the Validity of Tax Assessments Against Deceased Assessees: Insights from Commissioner Of Income-Tax v. Sumantbhai C. Munshaw Introduction The case of Commissioner Of Income-Tax, Gujarat-I...
Non-Deductibility of Interest Deficit under Section 57(iii) – Padmavati Jaykrishna v. Commissioner Of Income-Tax

Non-Deductibility of Interest Deficit under Section 57(iii) – Padmavati Jaykrishna v. Commissioner Of Income-Tax

Date: Jul 18, 1980
Non-Deductibility of Interest Deficit under Section 57(iii) – Padmavati Jaykrishna v. Commissioner Of Income-Tax Introduction The case of Padmavati Jaykrishna v. Commissioner Of Income-Tax, Gujarat-I...
Commissioner Of Income-Tax vs. McGaw Ravindra Laboratories: Ruling on Classification of Expenditures and Depreciation Allowances

Commissioner Of Income-Tax vs. McGaw Ravindra Laboratories: Ruling on Classification of Expenditures and Depreciation Allowances

Date: Jul 17, 1980
Commissioner Of Income-Tax vs. McGaw Ravindra Laboratories: Ruling on Classification of Expenditures and Depreciation Allowances Introduction The case of Commissioner Of Income-Tax, Gujarat-III v....
Recognition of Pre-Commencement Expenditures for Depreciation: Shree Vallabh Glass Works Ltd. v. Commissioner Of Income-Tax

Recognition of Pre-Commencement Expenditures for Depreciation: Shree Vallabh Glass Works Ltd. v. Commissioner Of Income-Tax

Date: Jul 3, 1980
Recognition of Pre-Commencement Expenditures for Depreciation: Shree Vallabh Glass Works Ltd. v. Commissioner Of Income-Tax Introduction The case of Shree Vallabh Glass Works Ltd. v. Commissioner Of...
Upholding Penalty Under Section 271(1)(c): Gujarat High Court in Kantilal Manilal v. Commissioner Of Income-Tax

Upholding Penalty Under Section 271(1)(c): Gujarat High Court in Kantilal Manilal v. Commissioner Of Income-Tax

Date: Jul 2, 1980
Upholding Penalty Under Section 271(1)(c): Gujarat High Court in Kantilal Manilal v. Commissioner Of Income-Tax Introduction The case of Kantilal Manilal v. Commissioner Of Income-Tax, Gujarat-II...
Jurisdictional Limits on Contempt Proceedings: A Deep Dive into Dineshbhai A. Parikh v. Kripalu Co-Operative Housing Society

Jurisdictional Limits on Contempt Proceedings: A Deep Dive into Dineshbhai A. Parikh v. Kripalu Co-Operative Housing Society

Date: Jul 2, 1980
Jurisdictional Limits on Contempt Proceedings: A Deep Dive into Dineshbhai A. Parikh v. Kripalu Co-Operative Housing Society 1. Introduction The case of Dineshbhai A. Parikh v. Kripalu Co-Operative...
Non-Transmission of Benefit as a Criterion for Capital Gains Assessment in Income Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Amitbhai Gunvantbhai

Non-Transmission of Benefit as a Criterion for Capital Gains Assessment in Income Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Amitbhai Gunvantbhai

Date: Jul 1, 1980
Non-Transmission of Benefit as a Criterion for Capital Gains Assessment in Income Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Amitbhai Gunvantbhai Introduction The case of...
Strict Interpretation of Section 54 Conditions in Smt. Shantaben P. Gandhi v. Commissioner of Income-Tax

Strict Interpretation of Section 54 Conditions in Smt. Shantaben P. Gandhi v. Commissioner of Income-Tax

Date: Jun 24, 1980
Strict Interpretation of Section 54 Conditions in Smt. Shantaben P. Gandhi v. Commissioner of Income-Tax Introduction The case of Smt. Shantaben P. Gandhi v. Commissioner Of Income-Tax, Gujarat-III...
Driver Determination and Insurance Liability in Motor Accidents: A Comprehensive Analysis of Harshvardhatiya Rudraditya v. Parikh

Driver Determination and Insurance Liability in Motor Accidents: A Comprehensive Analysis of Harshvardhatiya Rudraditya v. Parikh

Date: May 3, 1980
Driver Determination and Insurance Liability in Motor Accidents: A Comprehensive Analysis of Harshvardhatiya Rudraditya v. Parikh Introduction The case of Minor Harshvardhatiya Rudraditya, Through...
Levy Sugar Price Equalisation Fund Act: Enforcing Excess Realisations Post Interim Orders

Levy Sugar Price Equalisation Fund Act: Enforcing Excess Realisations Post Interim Orders

Date: May 3, 1980
Levy Sugar Price Equalisation Fund Act: Enforcing Excess Realisations Post Interim Orders Introduction The case of Union Of India v. Sahkari Khand Udyog Mandli Ltd. adjudicated by the Gujarat High...
Clarifying the Necessity of Specifying Public Purpose in Land Acquisition: Patel Shankerbhai Mahijibhai v. State of Gujarat

Clarifying the Necessity of Specifying Public Purpose in Land Acquisition: Patel Shankerbhai Mahijibhai v. State of Gujarat

Date: May 2, 1980
Clarifying the Necessity of Specifying Public Purpose in Land Acquisition: Patel Shankerbhai Mahijibhai v. State of Gujarat Introduction The case of Patel Shankerbhai Mahijibhai And Etc. v. State of...
State Government's Authority to Withdraw Land Acquisition Without Possession: Analysis of Trustees Of Bai Smarth Jain Shvetipujak Gyanoddhaya Trust v. State of Gujarat

State Government's Authority to Withdraw Land Acquisition Without Possession: Analysis of Trustees Of Bai Smarth Jain Shvetipujak Gyanoddhaya Trust v. State of Gujarat

Date: Apr 18, 1980
State Government's Authority to Withdraw Land Acquisition Without Possession: Analysis of Trustees Of Bai Smarth Jain Shvetipujak Gyanoddhaya Trust v. State of Gujarat Introduction The case of...
Exemption of Hosiery Articles from Central Excise Duty: Darshan Hosiery Works v. Union Of India

Exemption of Hosiery Articles from Central Excise Duty: Darshan Hosiery Works v. Union Of India

Date: Apr 12, 1980
Exemption of Hosiery Articles from Central Excise Duty: Darshan Hosiery Works v. Union Of India Introduction Darshan Hosiery Works v. Union Of India is a significant judgment delivered by the Gujarat...
Consolidation of Parallel Suits Under Section 10 CPC: Insights from Sohal Engineering Works v. Rustam Jehangir Vakil Mills Co. Ltd.

Consolidation of Parallel Suits Under Section 10 CPC: Insights from Sohal Engineering Works v. Rustam Jehangir Vakil Mills Co. Ltd.

Date: Apr 4, 1980
Consolidation of Parallel Suits Under Section 10 CPC: Insights from Sohal Engineering Works v. Rustam Jehangir Vakil Mills Co. Ltd. 1. Introduction The case of Sohal Engineering Works, Bhandup,...
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