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Empowering the Charity Commissioner: Gujarat High Court's Landmark Ruling on Section 50-A Enforcement Introduction The case of Shri Bipinchandra Purshottamdas Patel And Others v. Jashwant Lalbhai...
Classification of Business Assets: Insights from H. Mohmed & Co. v. Commissioner of Income-Tax Introduction The case of H. Mohmed & Company v. Commissioner Of Income-Tax, Gujarat-I, adjudicated by...
Interpretation of Section 271(1)(c) Income-Tax Act: Burden of Proof in Commissioner Of Income-Tax, Gujarat I v. S.P Bhatt Introduction The case of Commissioner Of Income-Tax, Gujarat I v. S.P Bhatt...
Liability of Insurance Companies Under Motor Vehicles Act: Insights from Chanchalben And Others v. Shailesh Kumar Pandurao Thakore And Others Introduction The case of Chanchalben And Others v....
Liability of Principal and Contractor under the Workmen’s Compensation Act: Smt. Vimlaben Vashrambhai v. Gujarat Housing Board Introduction The case of Smt. Vimlaben Vashrambhai And Others v. The...
Distinction Between Manufacture and Ancillary Processes under the Central Excise Act: Insights from Extrusion Process Pvt. Ltd. v. N.R Jadhav Introduction The case of Extrusion Process Pvt. Ltd. v....
Poonjabhai Vanmalidas And Sons (H.U.F) v. Commissioner Of Income-Tax, Gujarat: Defining Jurisdictional Boundaries under Section 34(1)(a) Introduction The landmark case of Poonjabhai Vanmalidas And...
Commissioner Of Wealth-Tax v. Ahmed Ibrahim Sahigara: Treatment of Section 68 Tax Payments in Net Wealth Computations Introduction The case of Commissioner Of Wealth-Tax, Gujarat-I v. Ahmed Ibrahim...
Classification of Composite Goods under Sales Tax: Insights from Hind Engineering Co., Rajkot v. Commissioner Of Sales Tax, Gujarat Introduction The case of Hind Engineering Co., Rajkot v....
Establishing Insurance Company Liability for Workmen's Compensation under the Motor Vehicles Act: A Comprehensive Commentary 1. Introduction The case of The Northern India Motors Owners Insurance Co....
No Obligation to Provide Reasons in Externment Orders under Section 56 of the Bombay Police Act Sandhi Mamad Kala v. State Of Gujarat Court: Gujarat High Court | Date: 14th September 1972...
Amendment of Plaint and Ousting Jurisdiction: Patel Construction & Co. v. Shah Raichand Amulakh Introduction Patel Construction & Co. v. Shah Raichand Amulakh is a pivotal judgment delivered by the...
Commencement of Business and Deductibility of Pre-Commencement Expenditures in Commissioner Of Income-Tax, Gujarat I v. Saurashtra Cement And Chemical Industries Ltd. Introduction The case of...
Interpretation of Section 271(1)(a) in Context of Late Filing under Section 139(4): Gujarat High Court Decision in Additional Commissioner of Income-Tax v. Santosh Industries Introduction The case of...
No Right of Appeal Against Rectification Orders Under Section 35(1) Mandal Ginning & Pressing Co. Ltd v. Commissioner of Income-Tax (Gujarat High Court, 1972) Introduction The case of Mandal Ginning...
Determining the Establishment of a Business for Income Tax Deductions: Insights from Commissioner Of Income-Tax v. Sarabhai Sons Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Vidyaben v. Jagdishchandra Nandshankar Bhatt: Evolution of Widow's Rights in Joint Family Property under Hindu Succession Act Introduction The case of Vidyaben v. Jagdishchandra Nandshankar Bhatt...
Commissioner Of Income-Tax, Gujarat I v. Chunilal Khushaldas: Bonus Shares as Short-Term Capital Assets Introduction The case of Commissioner Of Income-Tax, Gujarat I v. Chunilal Khushaldas...
Active Engagement in Partnership: Earned vs. Unearned Income Under Section 2(7)(iii)(b) Introduction The case of Commissioner Of Income-Tax, Gujarat II v. Natwarlal Tribhovandas adjudicated by the...
Disallowance of Development Rebate and Appellate Tribunal's Authority: Insights from Commissioner Of Income-Tax v. Sayaji Mills Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat-II v....