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Gujarat High Court Case Commentaries

Ahmedabad Mill Owners' Association v. Additional Commissioner of Income-Tax: Defining Charitable Trusts for Tax Exemption

Ahmedabad Mill Owners' Association v. Additional Commissioner of Income-Tax: Defining Charitable Trusts for Tax Exemption

Date: Nov 15, 1975
Ahmedabad Mill Owners' Association v. Additional Commissioner of Income-Tax: Defining Charitable Trusts for Tax Exemption Introduction The case of Additional Commissioner Of Income-Tax, Gujarat v....
Defining 'Entertainment' Expenses in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Patel Brothers & Co. Ltd.

Defining 'Entertainment' Expenses in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Patel Brothers & Co. Ltd.

Date: Nov 13, 1975
Defining 'Entertainment' Expenses in Tax Law: Insights from Commissioner Of Income-Tax, Gujarat II v. Patel Brothers & Co. Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat II v....
Tribunal Authority in Determining Income Ownership: Insights from Commissioner Of Income-Tax, Gujarat-III v. Thobhandas Jivanlal Gajjar

Tribunal Authority in Determining Income Ownership: Insights from Commissioner Of Income-Tax, Gujarat-III v. Thobhandas Jivanlal Gajjar

Date: Nov 13, 1975
Tribunal Authority in Determining Income Ownership: Insights from Commissioner Of Income-Tax, Gujarat-III v. Thobhandas Jivanlal Gajjar Introduction The case of Commissioner Of Income-Tax,...
Non-Allowance of Legal Penalties as Business Expenditure: Analysis of Commissioner Of Income-Tax, Gujarat v. Mihir Textiles Ltd

Non-Allowance of Legal Penalties as Business Expenditure: Analysis of Commissioner Of Income-Tax, Gujarat v. Mihir Textiles Ltd

Date: Nov 12, 1975
Non-Allowance of Legal Penalties as Business Expenditure: Analysis of Commissioner Of Income-Tax, Gujarat v. Mihir Textiles Ltd Introduction The case of Commissioner Of Income-Tax, Gujarat v. Mihir...
Capitalization of Betterment Charges Under the Town Planning Act: Addl. Commissioner of Income-Tax vs. Rohit Mills Ltd.

Capitalization of Betterment Charges Under the Town Planning Act: Addl. Commissioner of Income-Tax vs. Rohit Mills Ltd.

Date: Nov 11, 1975
Capitalization of Betterment Charges Under the Town Planning Act: Addl. Commissioner of Income-Tax vs. Rohit Mills Ltd. Introduction The case of Addl. Commissioner of Income-Tax, Gujarat v. Rohit...
Deductibility of Compliance Payments under the Cotton Textiles (Control) Order: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Rustam Jehangir Vakil Mills Ltd.

Deductibility of Compliance Payments under the Cotton Textiles (Control) Order: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Rustam Jehangir Vakil Mills Ltd.

Date: Nov 8, 1975
Deductibility of Compliance Payments under the Cotton Textiles (Control) Order: Insights from Additional Commissioner Of Income-Tax, Gujarat v. Rustam Jehangir Vakil Mills Ltd. Introduction The case...
Capitalization of Interest on Deferred Payments for Plant and Machinery: Commissioner Of Income-Tax v. Tensile Steel Ltd. [1975]

Capitalization of Interest on Deferred Payments for Plant and Machinery: Commissioner Of Income-Tax v. Tensile Steel Ltd. [1975]

Date: Oct 10, 1975
Capitalization of Interest on Deferred Payments for Plant and Machinery: Commissioner Of Income-Tax v. Tensile Steel Ltd. [Gujarat High Court, 1975] Introduction The case of Commissioner Of...
Taxation of Forgone Remuneration under "Salaries": Insights from Commissioner Of Income-Tax, Gujarat II. v. Bachubhai Nagindas Shah

Taxation of Forgone Remuneration under "Salaries": Insights from Commissioner Of Income-Tax, Gujarat II. v. Bachubhai Nagindas Shah

Date: Sep 25, 1975
Taxation of Forgone Remuneration under "Salaries": Insights from Commissioner Of Income-Tax, Gujarat II. v. Bachubhai Nagindas Shah Introduction The case of Commissioner Of Income-Tax, Gujarat II. v....
Hindu Undivided Family Tax Assessment: Commissioner Of Income-Tax, Gujarat-I v. Dr. Babubhai Mansukhbhai

Hindu Undivided Family Tax Assessment: Commissioner Of Income-Tax, Gujarat-I v. Dr. Babubhai Mansukhbhai

Date: Sep 20, 1975
Hindu Undivided Family Tax Assessment: Commissioner Of Income-Tax, Gujarat-I v. Dr. Babubhai Mansukhbhai Introduction The case of Commissioner Of Income-Tax, Gujarat-I v. Dr. Babubhai Mansukhbhai...
Clarification on Firm Dissolution and Separate Assessments under Section 188: Addl. Commissioner Of Income-Tax, Gujarat v. Harjivandas Hathibhai

Clarification on Firm Dissolution and Separate Assessments under Section 188: Addl. Commissioner Of Income-Tax, Gujarat v. Harjivandas Hathibhai

Date: Sep 19, 1975
Clarification on Firm Dissolution and Separate Assessments under Section 188: Addl. Commissioner Of Income-Tax, Gujarat v. Harjivandas Hathibhai Introduction The case of Addl. Commissioner Of...
Sabarkantha Zilla Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Apportionment of Exempted Business Profits

Sabarkantha Zilla Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Apportionment of Exempted Business Profits

Date: Sep 4, 1975
Sabarkantha Zilla Kharid Vechan Sangh Ltd. v. Commissioner Of Income-Tax: Apportionment of Exempted Business Profits Introduction In the landmark case of Commissioner Of Income-Tax v. Sabarkantha...
Vested Rights and Limitation Period Enhancement under Taxation Laws (Amendment) Act, 1970: A Commentary on Commissioner of Income-Tax v. Royal Motor Car Co.

Vested Rights and Limitation Period Enhancement under Taxation Laws (Amendment) Act, 1970: A Commentary on Commissioner of Income-Tax v. Royal Motor Car Co.

Date: Sep 2, 1975
Vested Rights and Limitation Period Enhancement under Taxation Laws (Amendment) Act, 1970: A Commentary on Commissioner of Income-Tax v. Royal Motor Car Co. Introduction The case of Commissioner Of...
Broad Interpretation of 'Government Service' under Fundamental Rule 56(c): Equality in Retirement Age for Central Government Servants from Princely States

Broad Interpretation of 'Government Service' under Fundamental Rule 56(c): Equality in Retirement Age for Central Government Servants from Princely States

Date: Aug 30, 1975
Broad Interpretation of 'Government Service' under Fundamental Rule 56(c): Equality in Retirement Age for Central Government Servants from Princely States Introduction The case of Shri N.S Vatsraj...
Recognition of Pre-Commencement Expenditures as Business Expenses: Sarabhai Management Corp. Ltd. v. C.I.T., Gujarat

Recognition of Pre-Commencement Expenditures as Business Expenses: Sarabhai Management Corp. Ltd. v. C.I.T., Gujarat

Date: Aug 28, 1975
Recognition of Pre-Commencement Expenditures as Business Expenses Sarabhai Management Corp. Ltd. v. Commissioner Of Income-Tax, Gujarat (Gujarat High Court, 1975) Introduction The case of Sarabhai...
Comprehensive Commentary on Balasubramanian (R.) and Others v. Carborundum Universal, Ltd., Okha

Comprehensive Commentary on Balasubramanian (R.) and Others v. Carborundum Universal, Ltd., Okha

Date: Aug 21, 1975
Judicial Commentary: Balasubramanian (R.) and Others v. Carborundum Universal, Ltd., Okha Introduction The case of Balasubramanian (R.) and Others v. Carborundum Universal, Ltd., Okha adjudicated by...
Panchmahals Steel Limited v. Universal Steel Traders: Pioneering Judicial Flexibility in Winding-Up Proceedings

Panchmahals Steel Limited v. Universal Steel Traders: Pioneering Judicial Flexibility in Winding-Up Proceedings

Date: Aug 6, 1975
Panchmahals Steel Limited v. Universal Steel Traders: Pioneering Judicial Flexibility in Winding-Up Proceedings Introduction The case of Panchmahals Steel Limited v. Universal Steel Traders,...
Gujarat High Court Establishes Limitation on Mortgagee-Induced Tenancies in Urban Properties

Gujarat High Court Establishes Limitation on Mortgagee-Induced Tenancies in Urban Properties

Date: Jul 25, 1975
Gujarat High Court Establishes Limitation on Mortgagee-Induced Tenancies in Urban Properties Introduction The case of Lalji Purshottam v. Thacker Madhavji Meghaji adjudicated by the Gujarat High...
Alembic Chemical Works Co. Ltd. v. Union Of India: Clarifying Excisable Goods and Duty Calculation

Alembic Chemical Works Co. Ltd. v. Union Of India: Clarifying Excisable Goods and Duty Calculation

Date: Jul 19, 1975
Alembic Chemical Works Co. Ltd. v. Union Of India: Clarifying Excisable Goods and Duty Calculation Introduction The case of Alembic Chemical Works Co. Ltd. v. Union Of India And Others, adjudicated...
Admissibility of Composite Petitions and Membership Requirements under the Companies Act: Insights from Gulabrai Kalidas Naik v. Patel

Admissibility of Composite Petitions and Membership Requirements under the Companies Act: Insights from Gulabrai Kalidas Naik v. Patel

Date: Jun 27, 1975
Admissibility of Composite Petitions and Membership Requirements under the Companies Act: Insights from Gulabrai Kalidas Naik And Others v. Laxmidas Lallubhai Patel And Others Introduction The case...
Judicial Scrutiny in Amalgamations and Banking Company Classification: Insights from Bank of Baroda Ltd. v. Mahindra Ugine Steel Co. Ltd.

Judicial Scrutiny in Amalgamations and Banking Company Classification: Insights from Bank of Baroda Ltd. v. Mahindra Ugine Steel Co. Ltd.

Date: Apr 8, 1975
Judicial Scrutiny in Amalgamations and Banking Company Classification: Insights from Bank Of Baroda Ltd. v. Mahindra Ugine Steel Co. Ltd. Introduction The case of Bank Of Baroda Ltd. v. Mahindra...
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