Gujarat High Court Case Commentaries

Judicial Miscarriage Addressed: Amubibi v. Nagri Mills Company, Ltd.

Date: Aug 11, 1976

Judicial Miscarriage Addressed: Amubibi (Smt.) v. Nagri Mills Company, Ltd. 1. Introduction The case of Amubibi (Smt.), (Widow of Deceased Shaikhamu Sheikhmahomed) v. Nagri Mills Company, Ltd. was...

Immunity of Government-Sanctioned Town Planning Schemes from Procedural Defects

Date: Aug 5, 1976

Immunity of Government-Sanctioned Town Planning Schemes from Procedural Defects Introduction The case of Dungarlal Harichand v. State Of Gujarat And Others adjudicated by the Gujarat High Court on...

Balubhai Amidas Khristi v. State of Gujarat: Reinforcing Procedural Fairness in Disciplinary Actions and Clarifying 'Moral Turpitude' in Employment Dismissals

Date: Jul 14, 1976

Balubhai Amidas Khristi v. State of Gujarat: Reinforcing Procedural Fairness in Disciplinary Actions and Clarifying 'Moral Turpitude' in Employment Dismissals 1. Introduction The case of Balubhai...

Gujarat High Court Upholds Tribunal's Authority on Security of Tenure for Teachers under the Gujarat Secondary Education Act

Date: Jul 6, 1976

Gujarat High Court Upholds Tribunal's Authority on Security of Tenure for Teachers under the Gujarat Secondary Education Act Introduction The case of Satsangi Shishuvihar Kelavani Trust And Ors. v....

Inclusion of Proposed Dividend Reserves in Capital Computation under the Super Profits Tax Act: A Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-I v. Mafatlal Chandulal & Co. Ltd.

Date: Jun 29, 1976

Inclusion of Proposed Dividend Reserves in Capital Computation under the Super Profits Tax Act: A Comprehensive Analysis of Commissioner Of Income-Tax, Gujarat-I v. Mafatlal Chandulal & Co. Ltd....

Clarifying Hedging Transactions under Section 43(5) of the Income-Tax Act: Insights from Pankaj Oil Mills v. Commissioner Of Income-Tax

Date: May 7, 1976

Clarifying Hedging Transactions under Section 43(5) of the Income-Tax Act: Insights from Pankaj Oil Mills v. Commissioner Of Income-Tax Introduction The case of Pankaj Oil Mills v. Commissioner Of...

Reasonable Cause as a Constituent Element in Penalty Proceedings under Section 271(1)(a) – Gujarat High Court's Landmark Ruling

Date: May 4, 1976

Reasonable Cause as a Constituent Element in Penalty Proceedings under Section 271(1)(a) – Gujarat High Court's Landmark Ruling Introduction The case of Addl. Commissioner Of Income-Tax, Gujarat v....

Gujarat High Court Establishes Precedent on Deductibility of Interest in Partition Cases

Date: Apr 28, 1976

Gujarat High Court Establishes Precedent on Deductibility of Interest in Partition Cases Introduction The case of Udayan Chinubhai And Others v. Commissioner Of Income-Tax And Another adjudicated by...

Mandatory Enforceability of Penal Interest Under Section 139(1): Gujarat High Court's Precedent in Commissioner Of Income-Tax v. Ramjibhai Hirjibhai & Sons

Date: Apr 7, 1976

Mandatory Enforceability of Penal Interest Under Section 139(1): Gujarat High Court's Precedent in Commissioner Of Income-Tax v. Ramjibhai Hirjibhai & Sons Introduction The case of Commissioner Of...

Deductibility of Penalty-like Expenditure in Business: Insights from Commissioner of Income-Tax v. Tarun Commercial Mills Co. Ltd.

Date: Apr 2, 1976

Deductibility of Penalty-like Expenditure in Business: Insights from Commissioner of Income-Tax v. Tarun Commercial Mills Co. Ltd. 1. Introduction The case of Commissioner of Income-Tax, Gujarat-III...

No Apparent Mistake in Income-Tax Assessment: Chokshi Metal Refinery v. Commissioner Of Income-Tax

Date: Apr 1, 1976

No Apparent Mistake in Income-Tax Assessment: Chokshi Metal Refinery v. Commissioner Of Income-Tax Introduction The case of Chokshi Metal Refinery v. Commissioner Of Income-Tax, Gujarat-II,...

Presumption of Agricultural Use in Capital Gains Assessment: A Detailed Analysis of Commissioner Of Income-Tax, Gujarat-III v. Manilal Somnath

Date: Mar 26, 1976

Presumption of Agricultural Use in Capital Gains Assessment: A Detailed Analysis of Commissioner Of Income-Tax, Gujarat-III v. Manilal Somnath Introduction The case of Commissioner Of Income-Tax,...

Determining the Commencement of Business for Tax Purposes: Insights from Prem Conductors Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I

Date: Mar 23, 1976

Determining the Commencement of Business for Tax Purposes: Insights from Prem Conductors Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat-I Introduction The case of Prem Conductors Pvt. Ltd. v....

Accrual of Income Tax on Land Acquisition Compensation Dependent on Judicial Finality

Date: Mar 19, 1976

Accrual of Income Tax on Land Acquisition Compensation Dependent on Judicial Finality Introduction The case of Topandas Kundanmal v. Commissioner Of Income-Tax, Gujarat (Gujarat High Court, 1976)...

Taxation of Sales Tax Refunds Under Section 41(1) - Gujarat High Court’s Landmark Decision in Motilal Ambaidas v. Commissioner Of Income-Tax

Date: Feb 28, 1976

Taxation of Sales Tax Refunds Under Section 41(1) - Gujarat High Court’s Landmark Decision in Motilal Ambaidas v. Commissioner Of Income-Tax Introduction The case of Motilal Ambaidas v. Commissioner...

Determining Stamp Duty on Partnership Dissolution Instruments under the Bombay Stamp Act: Distinguishing Dissolution from Partition

Date: Feb 25, 1976

Determining Stamp Duty on Partnership Dissolution Instruments under the Bombay Stamp Act: Distinguishing Dissolution from Partition Introduction The case of Chief Controlling Revenue Authority v....

Valuation of Partner Transactions in Income Tax Assessments: Insights from Marghabhai Kishabhai Patel & Co. v. Commissioner Of Income-Tax, Gujarat

Date: Feb 17, 1976

Valuation of Partner Transactions in Income Tax Assessments: Insights from Marghabhai Kishabhai Patel & Co. v. Commissioner Of Income-Tax, Gujarat 1. Introduction The case of Marghabhai Kishabhai...

Deductibility of Licensing-Related Expenditures: Insights from Commissioner Of Income-Tax, Gujarat-I v. S.L.M Maneklal Industries Ltd.

Date: Feb 14, 1976

Deductibility of Licensing-Related Expenditures: Insights from Commissioner Of Income-Tax, Gujarat-I v. S.L.M Maneklal Industries Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-I...

Deductibility of Personal Tax-Related Expenses Under Section 57(iii): Insights from Smt. Virmati Ramkrishna v. CIT, Gujarat-III

Date: Feb 4, 1976

Deductibility of Personal Tax-Related Expenses Under Section 57(iii): Insights from Smt. Virmati Ramkrishna v. CIT, Gujarat-III Introduction The landmark judgment in Smt. Virmati Ramkrishna v....

Reassessment Proceedings under Section 147(b) Read with Section 148: Validity Confirmed in Commissioner Of Income-Tax, Gujarat I v. Ahmedabad Manufacturing & Calico Printing Co. Ltd.

Date: Jan 30, 1976

Reassessment Proceedings under Section 147(b) Read with Section 148: Validity Confirmed in Commissioner Of Income-Tax, Gujarat I v. Ahmedabad Manufacturing & Calico Printing Co. Ltd. Introduction The...

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