Gujarat High Court Case Commentaries

Gujarat High Court in V.P. Minocha v. Income-Tax Appellate Tribunal: Clarification on Rectification Jurisdiction under Income Tax Act

Date: Oct 16, 1973

Gujarat High Court in V.P. Minocha v. Income-Tax Appellate Tribunal: Clarification on Rectification Jurisdiction under Income Tax Act Introduction The case of V.P. Minocha, Income-Tax Officer,...

Clarifying Jurisdiction under Section 25 of the Guardians and Wards Act: Shah Harichand Ratanchand v. Virbbal And Others

Date: Oct 12, 1973

Clarifying Jurisdiction under Section 25 of the Guardians and Wards Act: Shah Harichand Ratanchand v. Virbbal And Others Introduction The case of Shah Harichand Ratanchand v. Virbbal And Others...

Gifts in Partnership Reconstitution: Insights from Commissioner Of Gift-Tax, Gujarat I. v. Chhotalal Mohanlal

Date: Oct 9, 1973

Gifts in Partnership Reconstitution: Insights from Commissioner Of Gift-Tax, Gujarat I. v. Chhotalal Mohanlal Introduction The landmark case of Commissioner Of Gift-Tax, Gujarat I. v. Chhotalal...

Valid Partition in Hindu Undivided Family: Insights from Commissioner Of Income Tax, Gujarat I v. Shantikumar Jagabhai

Date: Oct 2, 1973

Valid Partition in Hindu Undivided Family: Insights from Commissioner Of Income Tax, Gujarat I v. Shantikumar Jagabhai Introduction The case of Commissioner Of Income Tax, Gujarat I v. Shantikumar...

Revenue Treatment of Technical Know-How Expenditures: An Analysis of Sayaji Iron & Engineering Works Pvt. Ltd. v. C.I.T.

Date: Sep 18, 1973

Revenue Treatment of Technical Know-How Expenditures: An Analysis of Sayaji Iron & Engineering Works Pvt. Ltd. v. C.I.T. Introduction The case of Sayaji Iron & Engineering Works Pvt. Ltd. v....

Revised Return and Penalty Liability Under Section 271(1)(c): Insights from D.V Patel & Co. v. Commissioner Of Income-Tax

Date: Sep 15, 1973

Revised Return and Penalty Liability Under Section 271(1)(c): Insights from D.V Patel & Co. v. Commissioner Of Income-Tax Introduction The case of D.V Patel & Co. v. Commissioner Of Income-Tax,...

Gujarat High Court Establishes Comprehensive Method for Computing Average Capital Employed Under Section 84

Date: Sep 13, 1973

Gujarat High Court Establishes Comprehensive Method for Computing Average Capital Employed Under Section 84 Introduction The landmark judgment in Commissioner Of Income-Tax, Gujarat II v. Elecon...

Enforcing Section 34: 30-Day Notice Period Affirmed in Commissioner of Income-Tax v. Nanalal Tribhovandas

Date: Sep 13, 1973

Enforcing Section 34: 30-Day Notice Period Affirmed in Commissioner of Income-Tax v. Nanalal Tribhovandas Introduction The case of Commissioner of Income-Tax, Gujarat II v. Nanalal Tribhovandas and...

Deductibility of Legal Expenses for Defending Corporate Representatives in Criminal Proceedings

Date: Sep 11, 1973

Deductibility of Legal Expenses for Defending Corporate Representatives in Criminal Proceedings Introduction The case of Commissioner Of Income-Tax v. Ahmedabad Controlled Iron & Steel Reg....

Defining 'Body of Individuals' Under Section 47(ii) of the Income Tax Act: Insights from Commissioner of Income-Tax, Gujarat III v. Harivadan Tribhovandas

Date: Sep 5, 1973

Defining 'Body of Individuals' Under Section 47(ii) of the Income Tax Act: Insights from Commissioner of Income-Tax, Gujarat III v. Harivadan Tribhovandas Introduction The case Commissioner Of...

Expanding the High Court's Revisional Jurisdiction under Section 115 CPC: Insights from New Ashapuri Co-Operative Housing Society Ltd. v. Arvindkumar Manilal Patel

Date: Aug 28, 1973

Expanding the High Court's Revisional Jurisdiction under Section 115 CPC: Insights from New Ashapuri Co-Operative Housing Society Ltd. v. Arvindkumar Manilal Patel Introduction The case of New...

Judicial Precedent on Amalgamation of Interconnected Non-Dominant Private Companies under the Monopolies and Restrictive Trade Practices Act

Date: Aug 25, 1973

Judicial Precedent on Amalgamation of Interconnected Non-Dominant Private Companies under the Monopolies and Restrictive Trade Practices Act Introduction The amalgamation of private limited companies...

Interpretation of 'Issued' and 'Served' in Tax Reassessment Notices: Shanabhai P. Patel v. R.K Upadhyaya

Date: Aug 21, 1973

Interpretation of 'Issued' and 'Served' in Tax Reassessment Notices Shanabhai P. Patel v. R.K Upadhyaya, Income-Tax Officer, Ahmedabad Gujarat High Court | Date: August 20, 1973 Introduction The case...

Gujarat High Court Establishes Limits on Revisional Jurisdiction under the Bombay Sales Tax Act

Date: Jul 5, 1973

Gujarat High Court Establishes Limits on Revisional Jurisdiction under the Bombay Sales Tax Act Introduction In the landmark case of The State Of Gujarat v. Chelabhai Bhanabhai Prajapati, decided by...

Reopening Assessments Post-Voluntary Disclosure: Insights from Manilal Gafoorbhai Shah v. Commissioner Of Income-Tax, Gujarat

Date: Jun 30, 1973

Reopening Assessments Post-Voluntary Disclosure: Insights from Manilal Gafoorbhai Shah v. Commissioner Of Income-Tax, Gujarat Introduction The case of Manilal Gafoorbhai Shah v. Commissioner Of...

Estate Duty and Goodwill Interests in Continuing Partnerships: Insights from Smt. Mrudula Nareshchandra v. Controller of Estate Duty

Date: Jun 29, 1973

Estate Duty and Goodwill Interests in Continuing Partnerships: Insights from Smt. Mrudula Nareshchandra v. Controller of Estate Duty Introduction The case of Smt. Mrudula Nareshchandra v. Controller...

Clarifying section 10 of the Estate Duty Act, 1953: Insights from Sakarlal Chunilal And Others v. Controller Of Estate Duty, Gujarat

Date: Jun 29, 1973

Clarifying section 10 of the Estate Duty Act, 1953: Insights from Sakarlal Chunilal And Others v. Controller Of Estate Duty, Gujarat Introduction The case of Sakarlal Chunilal And Others v....

Rectification Powers under Income-tax Act: Insights from Karsandas Bhagwandas Patel v. G.V Shah

Date: Jun 23, 1973

Rectification Powers under Income-tax Act: Insights from Karsandas Bhagwandas Patel v. G.V Shah Introduction The case of Karsandas Bhagwandas Patel v. G.V Shah, Income-Tax Officer, Rajkot, And Others...

Legal Commentary on Bhagwandas Narayandas v. Commissioner of Income-Tax, Ahmedabad

Date: Jun 19, 1973

Validity of Seizure Procedures Under Section 132 of the Income Tax Act: Insights from Bhagwandas Narayandas v. Commissioner of Income-Tax, Ahmedabad 1. Introduction The case of Bhagwandas Narayandas...

Establishing Clause 36 of Letters Patent as Governing Procedure over Section 98(2) CCP in High Court Divisions: Shushila Kesarbhai v. Bai Lilavati

Date: May 5, 1973

Establishing Clause 36 of Letters Patent as Governing Procedure over Section 98(2) CCP in High Court Divisions: Shushila Kesarbhai v. Bai Lilavati 1. Introduction The case of Shushila Kesarbhai And...

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