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Gujarat High Court Case Commentaries

Reaffirming the Applicability of Section 79 in the Wake of Shareholding Changes: Insights from Commissioner of Income-Tax, Gujarat-III v. Shri Subhlaxmi Mills Ltd.

Reaffirming the Applicability of Section 79 in the Wake of Shareholding Changes: Insights from Commissioner of Income-Tax, Gujarat-III v. Shri Subhlaxmi Mills Ltd.

Date: Jan 28, 1976
Reaffirming the Applicability of Section 79 in the Wake of Shareholding Changes: Insights from Commissioner of Income-Tax, Gujarat-III v. Shri Subhlaxmi Mills Ltd. Introduction The landmark judgment...
Clarification on 'Transfer' for Capital Gains under Section 45: Commentary on Commissioner of Income-Tax, Gujarat-II v. Vania Silk Mills (P.) Ltd.

Clarification on 'Transfer' for Capital Gains under Section 45: Commentary on Commissioner of Income-Tax, Gujarat-II v. Vania Silk Mills (P.) Ltd.

Date: Jan 24, 1976
Clarification on 'Transfer' for Capital Gains under Section 45: Commentary on Commissioner of Income-Tax, Gujarat-II v. Vania Silk Mills (P.) Ltd. Introduction The case of Commissioner Of Income-Tax,...
Supremacy of the Bombay Public Trusts Act Over the Code of Civil Procedure: Insights from Yasinmian Amirmian Faroqui v. I.A. Shaikh

Supremacy of the Bombay Public Trusts Act Over the Code of Civil Procedure: Insights from Yasinmian Amirmian Faroqui v. I.A. Shaikh

Date: Jan 22, 1976
Supremacy of the Bombay Public Trusts Act Over the Code of Civil Procedure: Insights from Yasinmian Amirmian Faroqui v. I.A. Shaikh Introduction The case of Yasinmian Amirmian Faroqui And Ors. v....
Capital Gains Exemption Under Section 54: Partial Occupation of New Property for Residence – Landmark Decision in Commissioner Of Income-Tax, Gujarat III v. Natu Hansraj

Capital Gains Exemption Under Section 54: Partial Occupation of New Property for Residence – Landmark Decision in Commissioner Of Income-Tax, Gujarat III v. Natu Hansraj

Date: Jan 20, 1976
Capital Gains Exemption Under Section 54: Partial Occupation of New Property for Residence – Landmark Decision in Commissioner Of Income-Tax, Gujarat III v. Natu Hansraj Introduction The case of...
Recognition of Employee Compensation as Business Expenditure under Section 37: A Comprehensive Commentary on Commissioner Of Income-Tax v. Laxmi Cement Distributors Pvt. Ltd.

Recognition of Employee Compensation as Business Expenditure under Section 37: A Comprehensive Commentary on Commissioner Of Income-Tax v. Laxmi Cement Distributors Pvt. Ltd.

Date: Jan 16, 1976
Recognition of Employee Compensation as Business Expenditure under Section 37: A Comprehensive Commentary on Commissioner Of Income-Tax v. Laxmi Cement Distributors Pvt. Ltd. Introduction The case of...
Revenue Deduction of Legal Expenses in Ambika Mills Ltd. vs. Commissioner of Income-Tax: A New Precedent

Revenue Deduction of Legal Expenses in Ambika Mills Ltd. vs. Commissioner of Income-Tax: A New Precedent

Date: Dec 27, 1975
Revenue Deduction of Legal Expenses in Ambika Mills Ltd. vs. Commissioner of Income-Tax: A New Precedent Introduction The case of Commissioner Of Income-Tax, Gujarat III v. Ambika Mills Ltd....
Set-Off of Carried Forward Losses and Deductions under Section 80-I: Insights from Commissioner Of Income-Tax, Gujarat II v. Amul Transmission Line Hardware Pvt. Ltd.

Set-Off of Carried Forward Losses and Deductions under Section 80-I: Insights from Commissioner Of Income-Tax, Gujarat II v. Amul Transmission Line Hardware Pvt. Ltd.

Date: Dec 27, 1975
Set-Off of Carried Forward Losses and Deductions under Section 80-I: Insights from Commissioner Of Income-Tax, Gujarat II v. Amul Transmission Line Hardware Pvt. Ltd. Introduction The case of...
Deductions under Section 80E: Insights from Commissioner Of Income-Tax, Gujarat II v. Cambay Electric Supply Industrial Co. Ltd.

Deductions under Section 80E: Insights from Commissioner Of Income-Tax, Gujarat II v. Cambay Electric Supply Industrial Co. Ltd.

Date: Dec 25, 1975
Deductions under Section 80E: Insights from Commissioner Of Income-Tax, Gujarat II v. Cambay Electric Supply Industrial Co. Ltd. Introduction The landmark judgment in Commissioner Of Income-Tax,...
Determination of Income Recognition for Sales Tax Refunds under Section 41(1): Insights from Commissioner Of Income-Tax, Gujarat-I v. Rashmi Trading

Determination of Income Recognition for Sales Tax Refunds under Section 41(1): Insights from Commissioner Of Income-Tax, Gujarat-I v. Rashmi Trading

Date: Dec 24, 1975
Determination of Income Recognition for Sales Tax Refunds under Section 41(1): Insights from Commissioner Of Income-Tax, Gujarat-I v. Rashmi Trading Introduction The case of Commissioner Of...
Addl. Commissioner Of Income-Tax v. Laxmi Agents P. Ltd. (1975) - Comprehensive Legal Commentary

Addl. Commissioner Of Income-Tax v. Laxmi Agents P. Ltd. (1975) - Comprehensive Legal Commentary

Date: Dec 21, 1975
Interest Deduction in Dividend Income: Insights from Addl. Commissioner Of Income-Tax v. Laxmi Agents P. Ltd. (1975) Introduction The case of Addl. Commissioner Of Income-Tax v. Laxmi Agents P. Ltd....
Extent of Revisional Powers Under Section 263: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Mukur Corporation

Extent of Revisional Powers Under Section 263: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Mukur Corporation

Date: Dec 19, 1975
Extent of Revisional Powers Under Section 263: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Mukur Corporation Introduction The case of Additional Commissioner Of Income-Tax,...
Tribunal Jurisdiction in Income-Tax Appeals: Insights from Commissioner of Income-Tax v. Steel Cast Corporation

Tribunal Jurisdiction in Income-Tax Appeals: Insights from Commissioner of Income-Tax v. Steel Cast Corporation

Date: Dec 18, 1975
Tribunal Jurisdiction in Income-Tax Appeals: Insights from Commissioner of Income-Tax v. Steel Cast Corporation Introduction The case of Commissioner Of Income-Tax, Gujarat-III v. Steel Cast...
Dudhiben Dharamshi v. New Jahangir Vakil Mills, Ltd.: Expanding the Notional Extension of Employment Premises

Dudhiben Dharamshi v. New Jahangir Vakil Mills, Ltd.: Expanding the Notional Extension of Employment Premises

Date: Dec 16, 1975
Dudhiben Dharamshi v. New Jahangir Vakil Mills, Ltd.: Expanding the Notional Extension of Employment Premises Introduction The case of Dudhiben Dharamshi v. New Jahangir Vakil Mills, Ltd. adjudicated...
Deductibility of Interest Payments on Personal Expenses: Gopaldas Dahyabhai Lavsi v. Commissioner Of Income-Tax, Gujarat

Deductibility of Interest Payments on Personal Expenses: Gopaldas Dahyabhai Lavsi v. Commissioner Of Income-Tax, Gujarat

Date: Dec 5, 1975
Deductibility of Interest Payments on Personal Expenses: Gopaldas Dahyabhai Lavsi v. Commissioner Of Income-Tax, Gujarat Introduction The case of Gopaldas Dahyabhai Lavsi v. Commissioner Of...
Jurisdiction and Penalty Imposition on Registered Firms Under Section 271(1)(c) and Section 274(2): Analysis of Commissioner Of Income-Tax, Gujarat v. R. Ochhavlal & Co.

Jurisdiction and Penalty Imposition on Registered Firms Under Section 271(1)(c) and Section 274(2): Analysis of Commissioner Of Income-Tax, Gujarat v. R. Ochhavlal & Co.

Date: Dec 4, 1975
Jurisdiction and Penalty Imposition on Registered Firms Under Section 271(1)(c) and Section 274(2): Analysis of Commissioner Of Income-Tax, Gujarat v. R. Ochhavlal & Co. Introduction The case of...
Establishment of New Industrial Undertakings under Section 84: Nagardas Bechardas & Brothers P. Ltd. v. CIT, Gujarat

Establishment of New Industrial Undertakings under Section 84: Nagardas Bechardas & Brothers P. Ltd. v. CIT, Gujarat

Date: Nov 26, 1975
Establishment of New Industrial Undertakings under Section 84: Nagardas Bechardas & Brothers P. Ltd. v. CIT, Gujarat Introduction The case of Nagardas Bechardas & Brothers P. Ltd. v. Commissioner Of...
Clarifying Employer Liability and Workmen's Compensation Rights: Baroda Municipal Commissioner's Decision in Patel Engineering Co. Ltd. Case

Clarifying Employer Liability and Workmen's Compensation Rights: Baroda Municipal Commissioner's Decision in Patel Engineering Co. Ltd. Case

Date: Nov 25, 1975
Clarifying Employer Liability and Workmen's Compensation Rights: Baroda Municipal Commissioner's Decision in Patel Engineering Co. Ltd. Case Introduction The case The Municipal Commissioner, Baroda...
Reaffirming the Validity of Reassessment Proceedings Upon Valid Initiation: Commissioner Of Income-Tax v. Maneklal Harilal Spg. & Mfg. Co. Ltd.

Reaffirming the Validity of Reassessment Proceedings Upon Valid Initiation: Commissioner Of Income-Tax v. Maneklal Harilal Spg. & Mfg. Co. Ltd.

Date: Nov 25, 1975
Reaffirming the Validity of Reassessment Proceedings Upon Valid Initiation: Commissioner Of Income-Tax v. Maneklal Harilal Spg. & Mfg. Co. Ltd. Introduction The case of Commissioner Of Income-Tax,...
Classification of Expenditures: Revenue vs. Capital in Income Tax Assessment

Classification of Expenditures: Revenue vs. Capital in Income Tax Assessment

Date: Nov 22, 1975
Classification of Expenditures: Revenue vs. Capital in Income Tax Assessment Introduction The case of Commissioner Of Income-Tax, Gujarat II v. Alembic Glass Industries Ltd. adjudicated by the...
Final Product Doctrine Established in Section 84 Relief: Cellulose Products of India Ltd. v. Commissioner of Income-Tax, Gujarat

Final Product Doctrine Established in Section 84 Relief: Cellulose Products of India Ltd. v. Commissioner of Income-Tax, Gujarat

Date: Nov 16, 1975
Final Product Doctrine Established in Section 84 Relief: Cellulose Products of India Ltd. v. Commissioner of Income-Tax, Gujarat Introduction The case of Cellulose Products of India Ltd. v....
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