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  • Commentaries
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Gujarat High Court Case Commentaries

Limits of Rectification Power and Capital Gains Treatment in Tax Assessments: Bharucha & Co. v. Venkatesan

Limits of Rectification Power and Capital Gains Treatment in Tax Assessments: Bharucha & Co. v. Venkatesan

Date: Oct 12, 1968
Limits of Rectification Power and Capital Gains Treatment in Tax Assessments: Bharucha & Co. v. Venkatesan Introduction The case of P.M Bharucha & Co. v. G.S Venkatesan, Income-Tax Officer, Circle I,...
Controller Of Estate Duty, Gujarat v. Chandravadan Amratlal Bhatt: Dual Ownership in Co-operative Housing Societies

Controller Of Estate Duty, Gujarat v. Chandravadan Amratlal Bhatt: Dual Ownership in Co-operative Housing Societies

Date: Oct 5, 1968
Controller Of Estate Duty, Gujarat v. Chandravadan Amratlal Bhatt: Dual Ownership in Co-operative Housing Societies Introduction The case of Controller Of Estate Duty, Gujarat v. Chandravadan...
Doctrine of Exclusion under Section 10 of the Estate Duty Act: Insights from Smt. Shantaben S. Kapadia v. Controller Of Estate Duty

Doctrine of Exclusion under Section 10 of the Estate Duty Act: Insights from Smt. Shantaben S. Kapadia v. Controller Of Estate Duty

Date: Sep 21, 1968
Doctrine of Exclusion under Section 10 of the Estate Duty Act: Insights from Smt. Shantaben S. Kapadia v. Controller Of Estate Duty Introduction The case of Smt. Shantaben S. Kapadia v. Controller Of...
Admission of Partners with Consideration Not Constituting a Gift: A Commentary on Commissioner Of Gift-Tax, Gujarat I v. Karnaji Lumbaji

Admission of Partners with Consideration Not Constituting a Gift: A Commentary on Commissioner Of Gift-Tax, Gujarat I v. Karnaji Lumbaji

Date: Sep 20, 1968
Admission of Partners with Consideration Not Constituting a Gift: A Commentary on Commissioner Of Gift-Tax, Gujarat I v. Karnaji Lumbaji Introduction The case of Commissioner Of Gift-Tax, Gujarat I...
Limits of Tribunal Jurisdiction on Additional Grounds of Appeal: Commissioner of Income-Tax v. Karamchand Premchand Pvt. Ltd.

Limits of Tribunal Jurisdiction on Additional Grounds of Appeal: Commissioner of Income-Tax v. Karamchand Premchand Pvt. Ltd.

Date: Sep 6, 1968
Limits of Tribunal Jurisdiction on Additional Grounds of Appeal: Commissioner of Income-Tax v. Karamchand Premchand Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat I v....
Gujarat High Court Establishes Procedural Compliance for Tax Penalty Imposition in D.M Manasvi v. Commissioner Of Income-Tax

Gujarat High Court Establishes Procedural Compliance for Tax Penalty Imposition in D.M Manasvi v. Commissioner Of Income-Tax

Date: Aug 31, 1968
Gujarat High Court Establishes Procedural Compliance for Tax Penalty Imposition in D.M Manasvi v. Commissioner Of Income-Tax Introduction The case of D.M Manasvi v. Commissioner Of Income-Tax,...
Determination of Fair Compensation in Land Acquisition: Collector Of Panchmahals v. Desai Keshavlal Panalal

Determination of Fair Compensation in Land Acquisition: Collector Of Panchmahals v. Desai Keshavlal Panalal

Date: Aug 14, 1968
Determination of Fair Compensation in Land Acquisition: Collector Of Panchmahals v. Desai Keshavlal Panalal Introduction The case of Collector Of Panchmahals v. Desai Keshavlal Panalal, adjudicated...
Clarification on Appeal Process for Decisions under Section 30 of the Land Acquisition Act: Jurisdiction and Procedural Implications

Clarification on Appeal Process for Decisions under Section 30 of the Land Acquisition Act: Jurisdiction and Procedural Implications

Date: Jul 24, 1968
Clarification on Appeal Process for Decisions under Section 30 of the Land Acquisition Act: Jurisdiction and Procedural Implications Introduction The case of Bai Lalita v. Shardaben And Others,...
Ipco Dental Creamy Snuff Classified as Tobacco under Schedule A, Entry 49 of the Bombay Sales Tax Act, 1959

Ipco Dental Creamy Snuff Classified as Tobacco under Schedule A, Entry 49 of the Bombay Sales Tax Act, 1959

Date: Jun 20, 1968
Ipco Dental Creamy Snuff Classified as Tobacco under Schedule A, Entry 49 of the Bombay Sales Tax Act, 1959 Introduction The case of B. Dar Laboratories v. The State Of Gujarat adjudicated by the...
Gujarat High Court Clarifies Jurisdictional Discretion under Rents Control Act: Nanji Pancha v. Daulal Naraindas

Gujarat High Court Clarifies Jurisdictional Discretion under Rents Control Act: Nanji Pancha v. Daulal Naraindas

Date: Apr 19, 1968
Gujarat High Court Clarifies Jurisdictional Discretion under Rents Control Act: Nanji Pancha v. Daulal Naraindas Introduction The case of Nanji Pancha v. Daulal Naraindas, adjudicated by the Gujarat...
Decree Date and Limitation Period: Establishing Precedence in Bai Vasanti v. Suryaprasad Ishvarlal Patel

Decree Date and Limitation Period: Establishing Precedence in Bai Vasanti v. Suryaprasad Ishvarlal Patel

Date: Apr 17, 1968
Decree Date and Limitation Period: Establishing Precedence in Bai Vasanti v. Suryaprasad Ishvarlal Patel Introduction Bai Vasanti v. Suryaprasad Ishvarlal Patel is a landmark judgment delivered by...
Mandatory Provision of Reasons by Quasi-Judicial Conciliation Officers: Precedent from Testeels Ltd. v. N.M. Desai

Mandatory Provision of Reasons by Quasi-Judicial Conciliation Officers: Precedent from Testeels Ltd. v. N.M. Desai

Date: Apr 6, 1968
Mandatory Provision of Reasons by Quasi-Judicial Conciliation Officers Establishing a Robust Framework for Administrative Accountability Introduction The judgment in Testeels Ltd. v. N.M. Desai...
Interpretation of Section 69(2) of the Indian Partnership Act: Insights from Bharat Sarvodaya Mills Co. Ltd. v. Mohatta Brothers

Interpretation of Section 69(2) of the Indian Partnership Act: Insights from Bharat Sarvodaya Mills Co. Ltd. v. Mohatta Brothers

Date: Apr 2, 1968
Interpretation of Section 69(2) of the Indian Partnership Act: Insights from Bharat Sarvodaya Mills Co. Ltd. v. Mohatta Brothers Introduction The case of Bharat Sarvodaya Mills Co. Ltd. v. Mohatta...
Right to Personal Hearing in Departmental Appeals: State of Gujarat v. Pagi Bhurabhai Rumalbhai

Right to Personal Hearing in Departmental Appeals: State of Gujarat v. Pagi Bhurabhai Rumalbhai

Date: Mar 28, 1968
Right to Personal Hearing in Departmental Appeals: State of Gujarat v. Pagi Bhurabhai Rumalbhai Introduction The case of State of Gujarat v. Pagi Bhurabhai Rumalbhai adjudicated by the Gujarat High...
Comprehensive Commentary on Satubha K. Vaghela v. Moosa Raza: Legal Principles and Implications

Comprehensive Commentary on Satubha K. Vaghela v. Moosa Raza: Legal Principles and Implications

Date: Feb 22, 1968
Comprehensive Commentary on Satubha K. Vaghela v. Moosa Raza: Legal Principles and Implications 1. Introduction The case Satubha K. Vaghela v. Moosa Raza was adjudicated by the Gujarat High Court on...
Defining 'Tax Avoidance' under Section 44F: Analysis of Commissioner Of Income-Tax v. Sakarlal Balabhai

Defining 'Tax Avoidance' under Section 44F: Analysis of Commissioner Of Income-Tax v. Sakarlal Balabhai

Date: Jan 16, 1968
Defining 'Tax Avoidance' under Section 44F: Analysis of Commissioner Of Income-Tax v. Sakarlal Balabhai Introduction The case of Commissioner Of Income-Tax v. Sakarlal Balabhai, adjudicated by the...
Reaffirming the Necessity of Robust Circumstantial Evidence: Analysis of Koli Trikam Jivraj & Another v. The State Of Gujarat

Reaffirming the Necessity of Robust Circumstantial Evidence: Analysis of Koli Trikam Jivraj & Another v. The State Of Gujarat

Date: Jan 13, 1968
Reaffirming the Necessity of Robust Circumstantial Evidence: Analysis of Koli Trikam Jivraj & Another v. The State Of Gujarat Introduction The case of Koli Trikam Jivraj & Another v. The State Of...
Deductibility of Interest on Loans for Estate Duty: Analysis of Commissioner Of Income-Tax, Gujarat I v. Mrs. Indumati Ratanlal

Deductibility of Interest on Loans for Estate Duty: Analysis of Commissioner Of Income-Tax, Gujarat I v. Mrs. Indumati Ratanlal

Date: Oct 10, 1967
Deductibility of Interest on Loans for Estate Duty: Analysis of Commissioner Of Income-Tax, Gujarat I v. Mrs. Indumati Ratanlal Introduction The case of Commissioner Of Income-Tax, Gujarat I v. Mrs....
Clarifying Annuities and Personal Use of Jewellery under the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat II v. Mrs. Arundhati Balkrishna

Clarifying Annuities and Personal Use of Jewellery under the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat II v. Mrs. Arundhati Balkrishna

Date: Oct 10, 1967
Clarifying Annuities and Personal Use of Jewellery under the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat II v. Mrs. Arundhati Balkrishna Introduction The case of Commissioner Of...
Establishing Genuine Requirement and Assessing Hardship under the Bombay Rents Act: Kasturbhai Ramchand Panchal v. Firm Of Mohanlal Nathubhai

Establishing Genuine Requirement and Assessing Hardship under the Bombay Rents Act: Kasturbhai Ramchand Panchal v. Firm Of Mohanlal Nathubhai

Date: Aug 17, 1967
Establishing Genuine Requirement and Assessing Hardship under the Bombay Rents Act: Kasturbhai Ramchand Panchal v. Firm Of Mohanlal Nathubhai Introduction The case of Kasturbhai Ramchand Panchal v....
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