Gujarat High Court Case Commentaries

Liability of Insurance Companies Under Motor Vehicles Act: Insights from Chanchalben v. Thakore

Date: Mar 7, 1973

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

Date: Feb 17, 1973

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

Date: Feb 9, 1973

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 v. Commissioner Of Income-Tax: Defining Jurisdictional Boundaries under Section 34(1)(a)

Date: Dec 23, 1972

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

Date: Dec 22, 1972

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. v. Commissioner Of Sales Tax

Date: Dec 5, 1972

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

Date: Nov 24, 1972

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

Date: Sep 15, 1972

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

Date: Sep 9, 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.

Date: Aug 18, 1972

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

Date: Aug 8, 1972

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

Date: Jul 29, 1972

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.

Date: Jul 22, 1972

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

Date: Jul 21, 1972

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

Date: Jul 19, 1972

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)

Date: Jul 15, 1972

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.

Date: Jul 11, 1972

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....

Non-Agricultural Land Classification under Wealth-Tax Act: Himatlal Govindji v. Commissioner Of Wealth-Tax

Date: Jul 5, 1972

Non-Agricultural Land Classification under Wealth-Tax Act: Himatlal Govindji v. Commissioner Of Wealth-Tax Introduction The case of Himatlal Govindji v. Commissioner Of Wealth-Tax, Gujarat I....

Charitable Purpose under Indian Income-Tax Act: Interpretation in Commissioner Of Income-Tax, Gujarat I v. Ahmedabad Rana Caste Association

Date: Jul 1, 1972

Charitable Purpose under Indian Income-Tax Act: Interpretation in Commissioner Of Income-Tax, Gujarat I v. Ahmedabad Rana Caste Association Introduction The case of Commissioner Of Income-Tax,...

Devolution of Coparcenary Property under the Hindu Succession Act: Analysis of Commissioner of Wealth-Tax, Gujarat II v. Kantilal Manilal

Date: Jun 29, 1972

Devolution of Coparcenary Property under the Hindu Succession Act: Analysis of Commissioner of Wealth-Tax, Gujarat II v. Kantilal Manilal Introduction The case Commissioner Of Wealth-Tax, Gujarat II...