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  • Commentaries
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Gujarat High Court Case Commentaries

Validating Notices to Legal Representatives in Deceased Taxpayer Assessments: Chooharmal Wadhuram v. Commissioner of Income-Tax

Validating Notices to Legal Representatives in Deceased Taxpayer Assessments: Chooharmal Wadhuram v. Commissioner of Income-Tax

Date: Aug 17, 1967
Validating Notices to Legal Representatives in Deceased Taxpayer Assessments: Chooharmal Wadhuram v. Commissioner of Income-Tax Introduction The case of Chooharmal Wadhuram (Decd.) (By Legal...
Deductibility of Excess Remuneration for Commercial Expediency: Insights from J.R Patel And Sons (P.) Ltd. v. Commissioner Of Income-Tax, Gujarat

Deductibility of Excess Remuneration for Commercial Expediency: Insights from J.R Patel And Sons (P.) Ltd. v. Commissioner Of Income-Tax, Gujarat

Date: Aug 15, 1967
Deductibility of Excess Remuneration for Commercial Expediency: Insights from J.R Patel And Sons (P.) Ltd. v. Commissioner Of Income-Tax, Gujarat Introduction The case of J.R Patel And Sons (P.) Ltd....
Proper Service of Income-Tax Notices: Insights from Commissioner Of Income-Tax, Gujarat I, Ahmedabad v. Bhanji Kanji's Shop

Proper Service of Income-Tax Notices: Insights from Commissioner Of Income-Tax, Gujarat I, Ahmedabad v. Bhanji Kanji's Shop

Date: Aug 8, 1967
Proper Service of Income-Tax Notices: Insights from Commissioner Of Income-Tax, Gujarat I, Ahmedabad v. Bhanji Kanji's Shop Introduction The case of Commissioner Of Income-Tax, Gujarat I, Ahmedabad...
Set-Off of Losses from Illegal Forward Contracts in Tax Computation: Analysis of Commissioner Of Income-Tax v. S.C. Kothari

Set-Off of Losses from Illegal Forward Contracts in Tax Computation: Analysis of Commissioner Of Income-Tax v. S.C. Kothari

Date: Aug 5, 1967
Set-Off of Losses from Illegal Forward Contracts in Tax Computation: Analysis of Commissioner Of Income-Tax v. S.C. Kothari Introduction The case of Commissioner Of Income-Tax v. S.C. Kothari,...
Entitlement to Development Rebate and Additional Depreciation: Saurashtra Wire-Healds Case Commentary

Entitlement to Development Rebate and Additional Depreciation: Saurashtra Wire-Healds Case Commentary

Date: Jul 29, 1967
Entitlement to Development Rebate and Additional Depreciation: Saurashtra Wire-Healds Case Commentary Introduction The case of Commissioner Of Income-Tax, Gujarat v. Saurashtra Wire-Healds...
Defining Public Benefit in Charitable Trusts: Insights from Commissioner Of Income-Tax v. Ahmedabad Rana Caste Association

Defining Public Benefit in Charitable Trusts: Insights from Commissioner Of Income-Tax v. Ahmedabad Rana Caste Association

Date: Jul 26, 1967
Defining Public Benefit in Charitable Trusts: Insights from Commissioner Of Income-Tax v. Ahmedabad Rana Caste Association Introduction The case of Commissioner Of Income-Tax, Gujarat v. Ahmedabad...
Penalty Imposition Under Income-Tax Act: Insights from Commissioner Of Income-Tax, Gujarat I v. Hiralal Mohanlal Shah

Penalty Imposition Under Income-Tax Act: Insights from Commissioner Of Income-Tax, Gujarat I v. Hiralal Mohanlal Shah

Date: Jul 21, 1967
Penalty Imposition Under Income-Tax Act: Insights from Commissioner Of Income-Tax, Gujarat I v. Hiralal Mohanlal Shah Introduction The case of Commissioner Of Income-Tax, Gujarat I v. Hiralal...
Jurisdiction Based on Creditor’s Residence: Upholding English Common Law in Indian Contract Disputes

Jurisdiction Based on Creditor’s Residence: Upholding English Common Law in Indian Contract Disputes

Date: Jul 15, 1967
Jurisdiction Based on Creditor’s Residence: Upholding English Common Law in Indian Contract Disputes Introduction The case of H.S. Shobasingh And Sons v. Saurashtra Iron Foundary And Steel Works...
Dividend Income as Business Income for Set-Off of Carried Forward Losses: Commissioner Of Income-Tax vs. Bhavnagar Trust Corporation

Dividend Income as Business Income for Set-Off of Carried Forward Losses: Commissioner Of Income-Tax vs. Bhavnagar Trust Corporation

Date: Jul 13, 1967
Dividend Income as Business Income for Set-Off of Carried Forward Losses: Commissioner Of Income-Tax vs. Bhavnagar Trust Corporation 1. Introduction The case of Commissioner Of Income-Tax, Ahmedabad....
Deductibility of Business-Related Expenditures by Partners: Insights from Matubai Chunilal Patel v. Commissioner Of Income-Tax, Gujarat

Deductibility of Business-Related Expenditures by Partners: Insights from Matubai Chunilal Patel v. Commissioner Of Income-Tax, Gujarat

Date: Jul 12, 1967
Deductibility of Business-Related Expenditures by Partners: Insights from Matubai Chunilal Patel v. Commissioner Of Income-Tax, Gujarat Introduction The case of Matubai Chunilal Patel v. Commissioner...
Clarification on "Business" as Dealing in or Holding Investments under Section 23A: Distributors (Baroda) Pvt Ltd. v. Commissioner of Income-Tax

Clarification on "Business" as Dealing in or Holding Investments under Section 23A: Distributors (Baroda) Pvt Ltd. v. Commissioner of Income-Tax

Date: Jul 8, 1967
Clarification on "Business" as Dealing in or Holding Investments under Section 23A: Distributors (Baroda) Pvt Ltd. v. Commissioner of Income-Tax Introduction The case of Distributors (Baroda) Private...
Expenditure Deductibility under Section 12(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat II And Another v. Kasturbhai Lalbhai And Another

Expenditure Deductibility under Section 12(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat II And Another v. Kasturbhai Lalbhai And Another

Date: Jun 28, 1967
Expenditure Deductibility under Section 12(2) of the Income Tax Act: Insights from Commissioner Of Income-Tax, Gujarat II And Another v. Kasturbhai Lalbhai And Another Introduction The case of...
Affidavit Use in Interlocutory Injunctions: Insights from Kanbi Mavji Khimji v. Kanbi Manjibhai Abjibhai

Affidavit Use in Interlocutory Injunctions: Insights from Kanbi Mavji Khimji v. Kanbi Manjibhai Abjibhai

Date: Jun 25, 1967
Affidavit Use in Interlocutory Injunctions: Insights from Kanbi Mavji Khimji v. Kanbi Manjibhai Abjibhai Introduction The case of Kanbi Mavji Khimji v. Kanbi Manjibhai Abjibhai adjudicated by the...
Survival of Writ Petitions After Death and Application of CPC Rules Under Article 226: Ibrahimbhai Karimbhai v. State of Gujarat

Survival of Writ Petitions After Death and Application of CPC Rules Under Article 226: Ibrahimbhai Karimbhai v. State of Gujarat

Date: May 5, 1967
Survival of Writ Petitions After Death and Application of CPC Rules Under Article 226: Ibrahimbhai Karimbhai v. State of Gujarat Introduction The case of Ibrahimbhai Karimbhai v. State of Gujarat...
Clarifying Succession in Sovereign Estates: Insights from D.S. Meramwala Bhayawala v. Bai Shri Amarba Jethsurbhai

Clarifying Succession in Sovereign Estates: Insights from D.S. Meramwala Bhayawala v. Bai Shri Amarba Jethsurbhai

Date: May 4, 1967
Clarifying Succession in Sovereign Estates: Insights from D.S. Meramwala Bhayawala v. Bai Shri Amarba Jethsurbhai Introduction The case of D.S. Meramwala Bhayawala v. Bai Shri Amarba Jethsurbhai...
Interpretation of Section 12(3) in Rent Act Litigation: Ratilal Balabhai Nazar v. Ranchhodbhai Shankerbhai Patel

Interpretation of Section 12(3) in Rent Act Litigation: Ratilal Balabhai Nazar v. Ranchhodbhai Shankerbhai Patel

Date: Apr 27, 1967
Interpretation of Section 12(3) in Rent Act Litigation: Ratilal Balabhai Nazar v. Ranchhodbhai Shankerbhai Patel Introduction The case of Ratilal Balabhai Nazar v. Ranchhodbhai Shankerbhai Patel,...
Res Judicata and Public Trusts under the Bombay Public Trusts Act: Alimiya Mahmadmiya v. El-Edroos

Res Judicata and Public Trusts under the Bombay Public Trusts Act: Alimiya Mahmadmiya v. El-Edroos

Date: Apr 25, 1967
Res Judicata and Public Trusts under the Bombay Public Trusts Act: Alimiya Mahmadmiya v. El-Edroos Introduction The case of Alimiya Mahmadmiya And Another v. Sayed Mohomed Baquir El-Edroos Valde...
Clarifying Revision Jurisdiction under Section 115 CPC: Shah Prabhudas Ishwardas v. Coparceners

Clarifying Revision Jurisdiction under Section 115 CPC: Shah Prabhudas Ishwardas v. Coparceners

Date: Apr 18, 1967
Clarifying Revision Jurisdiction under Section 115 CPC: Shah Prabhudas Ishwardas v. Coparceners Introduction The case of Shah Prabhudas Ishwardas v. Coparceners Of A Joint Hindu Family Of Shah...
Expanding the Scope of Section 25: Permanent Alimony Applications Post-Divorce Decree

Expanding the Scope of Section 25: Permanent Alimony Applications Post-Divorce Decree

Date: Apr 14, 1967
Expanding the Scope of Section 25: Permanent Alimony Applications Post-Divorce Decree Introduction The case of Patel Dharamshi Premji v. Bai Sakar Kanji adjudicated by the Gujarat High Court on April...
Comprehensive Commentary on G.L. Shukla And Anr. v. The State Of Gujarat And Ors.

Comprehensive Commentary on G.L. Shukla And Anr. v. The State Of Gujarat And Ors.

Date: Mar 14, 1967
Allocation of State Service Personnel to Panchayat Service: An Analysis of G.L. Shukla And Anr. v. The State Of Gujarat And Ors. Introduction The case of G.L. Shukla And Anr. v. The State Of Gujarat...
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