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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 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) 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 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 Introduction The case of Commissioner...
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 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 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 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. 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 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. 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 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 1. Introduction The case of Addl. Commissioner Of Income-Tax,...
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 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 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 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 Introduction The case of Commissioner Of...
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...