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  • Commentaries
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Gujarat High Court Case Commentaries

Clarifying 'Chemicals' under the Bombay Sales Tax Act: Insights from Gujarat Distributors v. State of Gujarat

Clarifying 'Chemicals' under the Bombay Sales Tax Act: Insights from Gujarat Distributors v. State of Gujarat

Date: Aug 15, 1974
Clarifying 'Chemicals' under the Bombay Sales Tax Act: Insights from Gujarat Distributors v. State of Gujarat Introduction The case of Gujarat Distributors v. State of Gujarat, adjudicated by the...
Unlimited Liability Undertakings in Motor Insurance: Premier Insurance Co. Ltd. v. Gambhirsing Galabsing And Others

Unlimited Liability Undertakings in Motor Insurance: Premier Insurance Co. Ltd. v. Gambhirsing Galabsing And Others

Date: Aug 7, 1974
Unlimited Liability Undertakings in Motor Insurance: Premier Insurance Co. Ltd. v. Gambhirsing Galabsing And Others Introduction The case of The Premier Insurance Co. Ltd. And Others v. Gambhirsing...
Jurisdictional Clarity in Appeals: Hiralal Nansa Bhavsar v. The State Of Gujarat (1974)

Jurisdictional Clarity in Appeals: Hiralal Nansa Bhavsar v. The State Of Gujarat (1974)

Date: May 4, 1974
Jurisdictional Clarity in Appeals: Hiralal Nansa Bhavsar v. The State Of Gujarat (1974) Introduction The case of Hiralal Nansa Bhavsar And Another v. The State Of Gujarat adjudicated by the Gujarat...
Memon Adambhai Haji Ismail v. Bhaiya Ramdas Badiudas: Requisite Service of Eviction Notices via Registered Post

Memon Adambhai Haji Ismail v. Bhaiya Ramdas Badiudas: Requisite Service of Eviction Notices via Registered Post

Date: Apr 25, 1974
Memon Adambhai Haji Ismail v. Bhaiya Ramdas Badiudas: Requisite Service of Eviction Notices via Registered Post Introduction The case of Memon Adambhai Haji Ismail v. Bhaiya Ramdas Badiudas And...
Recognition of Technical Drawings and Patterns as 'Plant' for Depreciation under Section 32 of the Income Tax Act, 1961: Gujarat High Court's Landmark Decision

Recognition of Technical Drawings and Patterns as 'Plant' for Depreciation under Section 32 of the Income Tax Act, 1961: Gujarat High Court's Landmark Decision

Date: Feb 6, 1974
Recognition of Technical Drawings and Patterns as 'Plant' for Depreciation under Section 32 of the Income Tax Act, 1961: Gujarat High Court's Landmark Decision Introduction The case of Commissioner...
Gujarat High Court Establishes Clarified Framework for Penal Interest under Section 139 of the Income Tax Act, 1961

Gujarat High Court Establishes Clarified Framework for Penal Interest under Section 139 of the Income Tax Act, 1961

Date: Dec 19, 1973
Gujarat High Court Establishes Clarified Framework for Penal Interest under Section 139 of the Income Tax Act, 1961 Introduction The case of Chhotalal & Co. v. Income-Tax Officer, Morvi, And Others...
Tax Implications for Trade Unions: A Comprehensive Analysis of Commissioner Of Income-Tax v. Shree Jari Merchants Association

Tax Implications for Trade Unions: A Comprehensive Analysis of Commissioner Of Income-Tax v. Shree Jari Merchants Association

Date: Dec 18, 1973
Tax Implications for Trade Unions: A Comprehensive Analysis of Commissioner Of Income-Tax v. Shree Jari Merchants Association Introduction The case of Commissioner Of Income-Tax, Gujarat II v. Shree...
Excess Depreciation and Reassessment Jurisdiction: Insights from Ahmedabad Cotton Mfg. Co. Ltd. v. Union Of India

Excess Depreciation and Reassessment Jurisdiction: Insights from Ahmedabad Cotton Mfg. Co. Ltd. v. Union Of India

Date: Dec 15, 1973
Excess Depreciation and Reassessment Jurisdiction: Insights from Ahmedabad Cotton Mfg. Co. Ltd. v. Union Of India Introduction The case of Ahmedabad Cotton Mfg. Co. Ltd. v. Union Of India And Another...
Interpretation of 'Jewellery' under Section 5(1)(viii) of the Wealth Tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat I v. Jayantilal Amratlal

Interpretation of 'Jewellery' under Section 5(1)(viii) of the Wealth Tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat I v. Jayantilal Amratlal

Date: Dec 14, 1973
Interpretation of 'Jewellery' under Section 5(1)(viii) of the Wealth Tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat I v. Jayantilal Amratlal Introduction The case of Commissioner Of...
Employee Commission Deductions Governed by Section 36(1)(ii): Insights from Addl. Commissioner Of Income-Tax, Gujarat v. Moolchand Jaikishandas And Co.

Employee Commission Deductions Governed by Section 36(1)(ii): Insights from Addl. Commissioner Of Income-Tax, Gujarat v. Moolchand Jaikishandas And Co.

Date: Dec 8, 1973
Employee Commission Deductions Governed by Section 36(1)(ii): Insights from Addl. Commissioner Of Income-Tax, Gujarat v. Moolchand Jaikishandas And Co. Introduction The case of Addl. Commissioner Of...
Separate Treatment of Widow's and Minor Children's Share in Partner's Total Income: Vinodkumar Ratilal v. Commissioner Of Income-Tax, Gujarat II

Separate Treatment of Widow's and Minor Children's Share in Partner's Total Income: Vinodkumar Ratilal v. Commissioner Of Income-Tax, Gujarat II

Date: Dec 7, 1973
Separate Treatment of Widow's and Minor Children's Share in Partner's Total Income: Vinodkumar Ratilal v. Commissioner Of Income-Tax, Gujarat II Introduction The case of Vinodkumar Ratilal v....
Depreciation Allowances and Actual Cost Determination: Insights from Commissioner Of Income-Tax, Gujarat v. Hides & Leather Products Pvt. Ltd.

Depreciation Allowances and Actual Cost Determination: Insights from Commissioner Of Income-Tax, Gujarat v. Hides & Leather Products Pvt. Ltd.

Date: Dec 5, 1973
Depreciation Allowances and Actual Cost Determination: Insights from Commissioner Of Income-Tax, Gujarat v. Hides & Leather Products Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax,...
Deductibility of Interest Under Section 57(iii): Analysis of Smt. Padmavati Jaykrishna v. Commissioner Of Income-Tax, Gujarat

Deductibility of Interest Under Section 57(iii): Analysis of Smt. Padmavati Jaykrishna v. Commissioner Of Income-Tax, Gujarat

Date: Dec 4, 1973
Deductibility of Interest Under Section 57(iii): Analysis of Smt. Padmavati Jaykrishna v. Commissioner Of Income-Tax, Gujarat Introduction The case of Smt. Padmavati Jaykrishna v. Commissioner Of...
Exemption of Religious Trusts under Section 11(1)(a): Analysis of Addl. Commissioner Of Income-Tax, Gujarat v. A.A Bibijiwala Trust

Exemption of Religious Trusts under Section 11(1)(a): Analysis of Addl. Commissioner Of Income-Tax, Gujarat v. A.A Bibijiwala Trust

Date: Nov 30, 1973
Exemption of Religious Trusts under Section 11(1)(a): Analysis of Addl. Commissioner Of Income-Tax, Gujarat v. A.A Bibijiwala Trust 1. Introduction The case of Addl. Commissioner Of Income-Tax,...
Net Dividend Income as Basis for Section 85A Tax Deduction - Gujarat High Court Sets Precedent

Net Dividend Income as Basis for Section 85A Tax Deduction - Gujarat High Court Sets Precedent

Date: Nov 29, 1973
Net Dividend Income as Basis for Section 85A Tax Deduction Introduction The case of Additional Commissioner Of Income-Tax, Gujarat v. Cloth Traders (P.) Ltd. was adjudicated by the Gujarat High Court...
Dissolution of Partnership and Application of Section 187(2) in Income Tax Assessment

Dissolution of Partnership and Application of Section 187(2) in Income Tax Assessment

Date: Nov 27, 1973
Dissolution of Partnership and Application of Section 187(2) in Income Tax Assessment Introduction The case of Addl. Commissioner Of Income-Tax, Gujarat v. United Commercial Co. deliberated on...
Parliamentary Authority to Tax Capital Gains on Agricultural Land within Urban Jurisdictions

Parliamentary Authority to Tax Capital Gains on Agricultural Land within Urban Jurisdictions

Date: Nov 15, 1973
Parliamentary Authority to Tax Capital Gains on Agricultural Land within Urban Jurisdictions Introduction In the landmark case of Ambalal Maganlal v. Union Of India And Another, decided by the...
Condonation of Delay in Revision Applications: Insights from Karamchand Premchand Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat

Condonation of Delay in Revision Applications: Insights from Karamchand Premchand Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat

Date: Nov 7, 1973
Condonation of Delay in Revision Applications: Insights from Karamchand Premchand Pvt. Ltd. v. Commissioner Of Income-Tax, Gujarat Introduction The case of Karamchand Premchand Pvt. Ltd. v....
Assessment of Self-Acquired Personal Assets as Hindu Undivided Family Property: Insights from Commissioner of Wealth-Tax, Gujarat I v. Harshadlal Manilal

Assessment of Self-Acquired Personal Assets as Hindu Undivided Family Property: Insights from Commissioner of Wealth-Tax, Gujarat I v. Harshadlal Manilal

Date: Nov 7, 1973
Assessment of Self-Acquired Personal Assets as Hindu Undivided Family Property: Insights from Commissioner of Wealth-Tax, Gujarat I v. Harshadlal Manilal Introduction The case of Commissioner Of...
Validity of Time Extensions in Customs Seizure Proceedings: J.K. Bardolia Mills v. M.L. Khunger

Validity of Time Extensions in Customs Seizure Proceedings: J.K. Bardolia Mills v. M.L. Khunger

Date: Nov 3, 1973
Validity of Time Extensions in Customs Seizure Proceedings: J.K. Bardolia Mills v. M.L. Khunger Introduction The case of J.K. Bardolia Mills v. M.L. Khunger, Dy. Collector Of Central Excise And...
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