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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 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 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 Introduction The case of Commissioner Of Income-Tax v. S.C. Kothari,...
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 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 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 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 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 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 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 Introduction The case of...
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 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 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 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 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 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 Introduction The case of Patel Dharamshi Premji v. Bai Sakar Kanji adjudicated by the Gujarat High Court on April...
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...