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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 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 Introduction The case of Khodabhai Bhagwanbhai And...
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 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 1. Introduction The case of Commissioner Of Income-Tax, Gujarat-Iv...
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. 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)...
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 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 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 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 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 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 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 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 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. Introduction The case of Nizamuddin...
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...