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  • Commentaries
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Gujarat High Court Case Commentaries

Defining 'Set Up' of Business for Tax Purposes: Insights from Addl. Commr. Of Income-Tax, Gujarat v. Speciality Paper Ltd.

Defining 'Set Up' of Business for Tax Purposes: Insights from Addl. Commr. Of Income-Tax, Gujarat v. Speciality Paper Ltd.

Date: Oct 20, 1978
Defining 'Set Up' of Business for Tax Purposes: Insights from Addl. Commr. Of Income-Tax, Gujarat v. Speciality Paper Ltd. Introduction The case of Addl. Commr. Of Income-Tax, Gujarat v. Speciality...
Comprehensive Commentary on Commissioner Of Income-Tax, Gujarat-III v. Vinaychand Harilal

Comprehensive Commentary on Commissioner Of Income-Tax, Gujarat-III v. Vinaychand Harilal

Date: Oct 18, 1978
Commissioner Of Income-Tax, Gujarat-III v. Vinaychand Harilal: Establishing Clarity on Penalty Provisions under Section 271(1)(c) Introduction The case of Commissioner Of Income-Tax, Gujarat-III v....
Exclusion of Annual Letting Value of Property Used in Partnership Business under Section 22: Precedent from Commissioner Of Income-Tax, Gujarat v. Rasiklal Balabhai

Exclusion of Annual Letting Value of Property Used in Partnership Business under Section 22: Precedent from Commissioner Of Income-Tax, Gujarat v. Rasiklal Balabhai

Date: Oct 13, 1978
Exclusion of Annual Letting Value of Property Used in Partnership Business under Section 22: Precedent from Commissioner Of Income-Tax, Gujarat v. Rasiklal Balabhai Introduction The case of...
Definition of Agricultural Land under Section 2(e)(i) of the Wealth Tax Act, 1957: Insights from Chhotalal Prabhudas v. Commissioner Of Income-Tax, Gujarat-V

Definition of Agricultural Land under Section 2(e)(i) of the Wealth Tax Act, 1957: Insights from Chhotalal Prabhudas v. Commissioner Of Income-Tax, Gujarat-V

Date: Oct 11, 1978
Definition of Agricultural Land under Section 2(e)(i) of the Wealth Tax Act, 1957: Insights from Chhotalal Prabhudas v. Commissioner Of Income-Tax, Gujarat-V Introduction The case of Chhotalal...
Limitations on 'Deferred Benefit' under Section 64(v) I.T. Act: Insights from Addl. Commissioner Of Income-Tax, Gujarat v. M.K Doshi

Limitations on 'Deferred Benefit' under Section 64(v) I.T. Act: Insights from Addl. Commissioner Of Income-Tax, Gujarat v. M.K Doshi

Date: Oct 6, 1978
Limitations on 'Deferred Benefit' under Section 64(v) I.T. Act: Insights from Addl. Commissioner Of Income-Tax, Gujarat v. M.K Doshi Introduction The case of Addl. Commissioner Of Income-Tax, Gujarat...
Jurisdictional Limits on Penalty Imposition under the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat-Iii v. Manu Engineering Works

Jurisdictional Limits on Penalty Imposition under the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat-Iii v. Manu Engineering Works

Date: Sep 22, 1978
Jurisdictional Limits on Penalty Imposition under the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat-Iii v. Manu Engineering Works Introduction The case of Commissioner Of...
Denial of Natural Justice Due to Inordinate Delay in Disciplinary Proceedings: Mohanbhai Parmar v. Y.B. Zala

Denial of Natural Justice Due to Inordinate Delay in Disciplinary Proceedings: Mohanbhai Parmar v. Y.B. Zala

Date: Sep 16, 1978
Denial of Natural Justice Due to Inordinate Delay in Disciplinary Proceedings: Mohanbhai Parmar v. Y.B. Zala Introduction The case of Mohanbhai Dungarbhai Parmar v. Y.B. Zala, adjudicated by the...
Excise Duty Applicable on Intermediate Products Within Composite Mills: Gujarat High Court Decision

Excise Duty Applicable on Intermediate Products Within Composite Mills: Gujarat High Court Decision

Date: Aug 11, 1978
Excise Duty Applicable on Intermediate Products Within Composite Mills: Gujarat High Court Decision Introduction The case of Maneklal Harilal Spg. & Mfg. Co. Ltd., Ahmedabad And Others v. Union Of...
Land Acquisition Authority and Constitutional Compliance: Insights from Hakim A. Shah S. Shah v. State Of Gujarat And Another

Land Acquisition Authority and Constitutional Compliance: Insights from Hakim A. Shah S. Shah v. State Of Gujarat And Another

Date: Jul 21, 1978
Land Acquisition Authority and Constitutional Compliance: Insights from Hakim A. Shah S. Shah v. State Of Gujarat And Another Introduction The case of Hakim A. Shah S. Shah v. State Of Gujarat And...
Inclusion of Gratuitous Passengers and Employment Contracts in Insurance Liability: Oriental Fire & General Insurance v. Ganchi Ramanlal Kantilal

Inclusion of Gratuitous Passengers and Employment Contracts in Insurance Liability: Oriental Fire & General Insurance v. Ganchi Ramanlal Kantilal

Date: Jul 11, 1978
Inclusion of Gratuitous Passengers and Employment Contracts in Insurance Liability: Oriental Fire & General Insurance v. Ganchi Ramanlal Kantilal Introduction The case of The Oriental Fire & General...
Clarification on Excise Duty Exemption for Job Work under Notification No. 119/75-CE

Clarification on Excise Duty Exemption for Job Work under Notification No. 119/75-CE

Date: Jun 17, 1978
Clarification on Excise Duty Exemption for Job Work under Notification No. 119/75-CE Introduction The case of Anup Engineering Ltd., Ahmedabad And Others v. Union Of India And Others adjudicated by...
Clarifying Compulsory Insurance for Passengers Under the Motor Vehicles Act: Ambaben v. Usmanbhai Amirmiya Sheikh and Others

Clarifying Compulsory Insurance for Passengers Under the Motor Vehicles Act: Ambaben v. Usmanbhai Amirmiya Sheikh and Others

Date: May 5, 1978
Clarifying Compulsory Insurance for Passengers Under the Motor Vehicles Act: Ambaben v. Usmanbhai Amirmiya Sheikh and Others Introduction The case of Ambaben And Others v. Usmanbhai Amirmiya Sheikh...
Refining Contributory Negligence for Minors: Insights from Amul Ramachandra Gandhi v. Abhasbhai Kasambhai Diwan And Others (Gujarat High Court, 1978)

Refining Contributory Negligence for Minors: Insights from Amul Ramachandra Gandhi v. Abhasbhai Kasambhai Diwan And Others (Gujarat High Court, 1978)

Date: May 2, 1978
Refining Contributory Negligence for Minors: Insights from Amul Ramachandra Gandhi v. Abhasbhai Kasambhai Diwan And Others (Gujarat High Court, 1978) Introduction The case of Amul Ramachandra Gandhi...
Guidelines for Imposing Dismissal: Insights from H.P. Thakore v. State Of Gujarat

Guidelines for Imposing Dismissal: Insights from H.P. Thakore v. State Of Gujarat

Date: Apr 29, 1978
Guidelines for Imposing Dismissal: Insights from H.P. Thakore v. State Of Gujarat Introduction The case of H.P. Thakore v. State Of Gujarat And Ors. adjudicated by the Gujarat High Court on April 28,...
Expanded Liability of Insurance Companies: Insights from Gujarat Mineral Development Corporation Ltd. v. Varjubhai Lallubhai Bhil And Others

Expanded Liability of Insurance Companies: Insights from Gujarat Mineral Development Corporation Ltd. v. Varjubhai Lallubhai Bhil And Others

Date: Apr 22, 1978
Expanded Liability of Insurance Companies: Insights from Gujarat Mineral Development Corporation Ltd., Ahmedabad v. Varjubhai Lallubhai Bhil And Others Introduction The case of Gujarat Mineral...
Recognition of Damages for Gratuitous Third-Party Services in Personal Injury Claims

Recognition of Damages for Gratuitous Third-Party Services in Personal Injury Claims

Date: Apr 11, 1978
Recognition of Damages for Gratuitous Third-Party Services in Personal Injury Claims Introduction Bharat Premjibhai v. Municipal Corporation, Ahmedabad And Others is a landmark judgment delivered by...
Enhanced Compensation Guidelines for Permanent Disability in Motor Vehicle Accidents

Enhanced Compensation Guidelines for Permanent Disability in Motor Vehicle Accidents

Date: Apr 6, 1978
Enhanced Compensation Guidelines for Permanent Disability in Motor Vehicle Accidents Introduction The case of Babu Mansa (Now Major in His Personal Capacity) v. The Ahmedabad Municipal Corporation,...
Negligence in Narrow Road Accidents: Liability and Damages in Chaturji Amarji v. Ahmad Rahimbux

Negligence in Narrow Road Accidents: Liability and Damages in Chaturji Amarji v. Ahmad Rahimbux

Date: Apr 4, 1978
Negligence in Narrow Road Accidents: Liability and Damages in Chaturji Amarji v. Ahmad Rahimbux Introduction The case of Chaturji Amarji And Others v. Ahmad Rahimbux And Others was adjudicated by the...
Capital Employed Computation under Section 84 I.T. Act: Insights from Commissioner Of Income-Tax v. Kaira District Co-Operative Milk Producers' Union Ltd.

Capital Employed Computation under Section 84 I.T. Act: Insights from Commissioner Of Income-Tax v. Kaira District Co-Operative Milk Producers' Union Ltd.

Date: Mar 25, 1978
Capital Employed Computation under Section 84 I.T. Act: Insights from Commissioner Of Income-Tax v. Kaira District Co-Operative Milk Producers' Union Ltd. Introduction The case of Commissioner Of...
Interpretation of Section 217(1A) in Advance Tax Payments: Bharat Textile Works v. Income-Tax Officer Circle-Iv

Interpretation of Section 217(1A) in Advance Tax Payments: Bharat Textile Works v. Income-Tax Officer Circle-Iv

Date: Feb 23, 1978
Interpretation of Section 217(1A) in Advance Tax Payments: Bharat Textile Works v. Income-Tax Officer Circle-Iv Introduction The case of Bharat Textile Works And Others v. Income-Tax Officer...
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