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  • Commentaries
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Gujarat High Court Case Commentaries

Exemption of Royalty Income Under Pre-Approved International Collaboration Agreements: Meteor Satellite Ltd. v. ITO

Exemption of Royalty Income Under Pre-Approved International Collaboration Agreements: Meteor Satellite Ltd. v. ITO

Date: Jun 22, 1979
Exemption of Royalty Income Under Pre-Approved International Collaboration Agreements: Meteor Satellite Ltd. v. ITO Introduction The landmark case of Meteor Satellite Ltd. v. Income-Tax Officer,...
Reconciling Section 13(1A) and Section 23(1)(a) of the Hindu Marriage Act: Insights from Bai Mani v. Jayantilal Dahyabhai

Reconciling Section 13(1A) and Section 23(1)(a) of the Hindu Marriage Act: Insights from Bai Mani v. Jayantilal Dahyabhai

Date: May 5, 1979
Reconciling Section 13(1A) and Section 23(1)(a) of the Hindu Marriage Act: Insights from Bai Mani v. Jayantilal Dahyabhai Introduction The case of Bai Mani v. Jayantilal Dahyabhai, adjudicated by the...
Khodabhai Bhagwanbhai And Others v. Hirji Tapu And Another: Establishing Duty of Care and Contributory Negligence in Vehicular Fatal Accidents

Khodabhai Bhagwanbhai And Others v. Hirji Tapu And Another: Establishing Duty of Care and Contributory Negligence in Vehicular Fatal Accidents

Date: Apr 27, 1979
Khodabhai Bhagwanbhai And Others v. Hirji Tapu And Another: Establishing Duty of Care and Contributory Negligence in Vehicular Fatal Accidents Introduction The case of Khodabhai Bhagwanbhai And...
Vicarious Liability and Compensation Calculation in Gujarat State Road Transport Corporation v. Malubai Menand And Others

Vicarious Liability and Compensation Calculation in Gujarat State Road Transport Corporation v. Malubai Menand And Others

Date: Apr 24, 1979
Vicarious Liability and Compensation Calculation in Gujarat State Road Transport Corporation v. Malubai Menand And Others Introduction The case of Gujarat State Road Transport Corporation v. Malubai...
Alembic Glass Industries Limited v. Union Of India & Another: Defining 'Value' in Central Excises Act

Alembic Glass Industries Limited v. Union Of India & Another: Defining 'Value' in Central Excises Act

Date: Apr 10, 1979
Alembic Glass Industries Limited v. Union Of India & Another: Defining 'Value' in Central Excises Act Introduction The case of Alembic Glass Industries Limited v. Union Of India & Another,...
Corpus Contributions Exempted from Income: Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Bal Utkarsh Society

Corpus Contributions Exempted from Income: Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Bal Utkarsh Society

Date: Feb 8, 1979
Corpus Contributions Exempted from Income: Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-Iv v. Bal Utkarsh Society 1. Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv...
Capital Gains Computation Based on Final Judicial Compensation in Land Acquisition Cases

Capital Gains Computation Based on Final Judicial Compensation in Land Acquisition Cases

Date: Feb 8, 1979
Determination and Re-computation of Capital Gains in Compulsory Land Acquisition: Insights from Addl. Commissioner Of Income Tax, Gujarat v. New Jehangir Vakil Mills Co. Ltd. (1979) 1. Introduction...
Tax Treatment of Compensation in Land Acquisition: Insights from Additional Commissioner Of Income Tax v. New Jehangir Vakil Mills Co. Ltd.

Tax Treatment of Compensation in Land Acquisition: Insights from Additional Commissioner Of Income Tax v. New Jehangir Vakil Mills Co. Ltd.

Date: Feb 8, 1979
Tax Treatment of Compensation in Land Acquisition: Insights from Additional Commissioner Of Income Tax v. New Jehangir Vakil Mills Co. Ltd. Introduction The case of Additional Commissioner Of Income...
Recognition of Partial Partition and Agricultural Land Classification under Income-Tax Act: Gujarat High Court's Decision in Commissioner Of Income-Tax, Gujarat-II v. Vajulal Chunilal (Huf)

Recognition of Partial Partition and Agricultural Land Classification under Income-Tax Act: Gujarat High Court's Decision in Commissioner Of Income-Tax, Gujarat-II v. Vajulal Chunilal (Huf)

Date: Feb 7, 1979
Recognition of Partial Partition and Agricultural Land Classification under Income-Tax Act: Gujarat High Court's Decision in Commissioner Of Income-Tax, Gujarat-II v. Vajulal Chunilal (Huf)...
Continuity of Section 80J Tax Relief for Industrial Expansion and In-Kind Donations under Section 80G

Continuity of Section 80J Tax Relief for Industrial Expansion and In-Kind Donations under Section 80G

Date: Feb 2, 1979
Continuity of Section 80J Tax Relief for Industrial Expansion and In-Kind Donations under Section 80G Introduction The case of Saurashtra Cement & Chemical Industries Ltd. v. Commissioner Of...
Establishing Judicial Standards for Tax Evasion Counteraction: Commissioner Of Income-Tax v. Vimlaben Bhagwandas Patel

Establishing Judicial Standards for Tax Evasion Counteraction: Commissioner Of Income-Tax v. Vimlaben Bhagwandas Patel

Date: Jan 26, 1979
Establishing Judicial Standards for Tax Evasion Counteraction Introduction The case of Commissioner Of Income-Tax, Gujarat II v. Smt. Vimlaben Bhagwandas Patel is a landmark judgment delivered by the...
Exemptions in Excise Duty for Fabric Processing: Vijay Textile v. Union Of India

Exemptions in Excise Duty for Fabric Processing: Vijay Textile v. Union Of India

Date: Jan 25, 1979
Exemptions in Excise Duty for Fabric Processing: Vijay Textile v. Union Of India Introduction The case of Vijay Textile v. Union Of India was adjudicated by the Gujarat High Court on January 24,...
Interpretation of "Individual" in Section 64(1)(ii) of the Income-Tax Act: Insights from Dinubhai Ishvarlal Patel v. K.D Dixit

Interpretation of "Individual" in Section 64(1)(ii) of the Income-Tax Act: Insights from Dinubhai Ishvarlal Patel v. K.D Dixit

Date: Jan 12, 1979
Interpretation of "Individual" in Section 64(1)(ii) of the Income-Tax Act: Insights from Dinubhai Ishvarlal Patel v. K.D Dixit 1. Introduction The case of Dinubhai Ishvarlal Patel v. K.D Dixit,...
Clarification on Set-Off Under Rule 42 of the Gujarat Sales Tax Rules, 1970: Prabhat Solvent Extraction v. State of Gujarat

Clarification on Set-Off Under Rule 42 of the Gujarat Sales Tax Rules, 1970: Prabhat Solvent Extraction v. State of Gujarat

Date: Dec 16, 1978
Clarification on Set-Off Under Rule 42 of the Gujarat Sales Tax Rules, 1970 Prabhat Solvent Extraction Industries Pvt. Ltd. v. The State Of Gujarat Court: Gujarat High Court Date: 15th December 1978...
Reinterpreting "Machinery": Gujarat High Court's Landmark Decision in Ambica Wood Works v. The State Of Gujarat

Reinterpreting "Machinery": Gujarat High Court's Landmark Decision in Ambica Wood Works v. The State Of Gujarat

Date: Dec 5, 1978
Reinterpreting "Machinery": Gujarat High Court's Landmark Decision in Ambica Wood Works v. The State of Gujarat Introduction The case of Ambica Wood Works v. The State of Gujarat represents a pivotal...
Agreements with Non-Existent Entities: Insights from Shri Ramji Mandir Narsinhji v. Narsinh Nagar Cooperative Housing Society

Agreements with Non-Existent Entities: Insights from Shri Ramji Mandir Narsinhji v. Narsinh Nagar Cooperative Housing Society

Date: Dec 2, 1978
Agreements with Non-Existent Entities: Insights from Shri Ramji Mandir Narsinhji v. Narsinh Nagar Cooperative Housing Society Ltd., Navsari And Others Introduction The case of Shri Ramji Mandir...
Interpretation of Schedule I Entries for Animal Feed under Gujarat Sales Tax Act: Glaxo Laboratories v. State of Gujarat

Interpretation of Schedule I Entries for Animal Feed under Gujarat Sales Tax Act: Glaxo Laboratories v. State of Gujarat

Date: Dec 2, 1978
Interpretation of Schedule I Entries for Animal Feed under Gujarat Sales Tax Act: Glaxo Laboratories v. State of Gujarat Introduction In the landmark case of Glaxo Laboratories (India) Ltd. v. The...
Distinct Commercial Commodities and Taxation: Insights from Anand Taluka Co-Operative Cotton-Sale Ginning And Pressing Society Ltd. v. The State Of Gujarat

Distinct Commercial Commodities and Taxation: Insights from Anand Taluka Co-Operative Cotton-Sale Ginning And Pressing Society Ltd. v. The State Of Gujarat

Date: Nov 30, 1978
Distinct Commercial Commodities and Taxation: Insights from Anand Taluka Co-Operative Cotton-Sale Ginning And Pressing Society Ltd. v. The State Of Gujarat Introduction The case of Anand Taluka...
Clarifying the Jurisdiction Under Section 33C(2) of the Industrial Disputes Act: Insights from Nizamuddin Suleman v. New Shorrock Spg. & Wvg. Mills Co. Ltd.

Clarifying the Jurisdiction Under Section 33C(2) of the Industrial Disputes Act: Insights from Nizamuddin Suleman v. New Shorrock Spg. & Wvg. Mills Co. Ltd.

Date: Nov 25, 1978
Clarifying the Jurisdiction Under Section 33C(2) of the Industrial Disputes Act: Insights from Nizamuddin Suleman v. New Shorrock Spg. & Wvg. Mills Co. Ltd. Introduction The case of Nizamuddin...
Tax Exemption on Packing Materials Recognized as Consumable Stores: Vasuki Carborundum Works v. The State Of Gujarat

Tax Exemption on Packing Materials Recognized as Consumable Stores: Vasuki Carborundum Works v. The State Of Gujarat

Date: Nov 18, 1978
Tax Exemption on Packing Materials Recognized as Consumable Stores: Vasuki Carborundum Works v. The State Of Gujarat Introduction The case of Vasuki Carborundum Works v. The State Of Gujarat was...
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