Gujarat High Court Case Commentaries

Ensuring Evidentiary Validity through Strict Procedural Compliance: Analysis of Manka Hari v. The State of Gujarat

Date: Jan 17, 1967

Ensuring Evidentiary Validity through Strict Procedural Compliance: Analysis of Manka Hari v. The State of Gujarat Introduction Manka Hari v. The State of Gujarat, adjudicated by the Gujarat High...

Clarifying Partnership at Will: Distinction Between Partner Retirement and Partnership Dissolution

Date: Sep 1, 1966

Clarifying Partnership at Will: Distinction Between Partner Retirement and Partnership Dissolution Introduction The case of Keshavlal Lallubhai Patel And Others v. Patel Bhailal Narandas And Others...

Non-Abatement of Section 18 References upon Applicant's Death: Analysis of Alihusain Abbasbhai v. Collector (1966)

Date: Jul 5, 1966

Non-Abatement of Section 18 References upon Applicant's Death: Analysis of Alihusain Abbasbhai v. Collector (1966) Introduction The case of Alihusain Abbasbhai v. Collector decided by the Gujarat...

Bai Zabu Khima v. Amardas Balakdas: Affirming Shebaitship as Proprietary Property and Jurisdictional Authority in Contentious Probate Cases

Date: Mar 24, 1966

Bai Zabu Khima v. Amardas Balakdas: Affirming Shebaitship as Proprietary Property and Jurisdictional Authority in Contentious Probate Cases Introduction The case of Bai Zabu Khima v. Amardas...

Magistrate's Authority in Handling Final Reports: Insights from State Of Gujarat v. Shah Lakhamshi Umarshi

Date: Dec 25, 1965

Magistrate's Authority in Handling Final Reports: Insights from State Of Gujarat v. Shah Lakhamshi Umarshi Introduction The case of State Of Gujarat v. Shah Lakhamshi Umarshi, adjudicated by the...

Jehangir Vakil Mills v. Commissioner of Income-Tax: Clarifying Depreciation Computation under Successive Income Tax Legislations

Date: Dec 25, 1965

Jehangir Vakil Mills v. Commissioner of Income-Tax: Clarifying Depreciation Computation under Successive Income Tax Legislations Introduction Jehangir Vakil Mills v. Commissioner of Income-Tax,...

Bai Nanda v. Shivabhai Patel: Establishing Joint Liability under the Fatal Accidents Act, 1855

Date: Nov 23, 1965

Bai Nanda v. Shivabhai Patel: Establishing Joint Liability under the Fatal Accidents Act, 1855 Introduction Bai Nanda And Others v. Shivabhai Shankerbhai Patel And Others is a landmark judgment...

Determinate Beneficiaries in Wealth-Tax Assessments: Gujarat High Court's Precedent in Padmavati Jaykrishna Trust v. Commissioner of Wealth-Tax

Date: Nov 9, 1965

Determinate Beneficiaries in Wealth-Tax Assessments: Gujarat High Court's Precedent in Padmavati Jaykrishna Trust v. Commissioner of Wealth-Tax Introduction The case of Padmavati Jaykrishna Trust And...

Vishwa And Co. v. State Of Gujarat: Classification of Electric Fans and Penalty Imposition under Schedule B and Section 16(4) of the Bombay Sales Tax Act, 1953

Date: Oct 15, 1965

Vishwa And Co. v. State Of Gujarat: Classification of Electric Fans and Penalty Imposition under Schedule B and Section 16(4) of the Bombay Sales Tax Act, 1953 Introduction The case of Vishwa And Co....

Inclusion of Electric Fans under 'Domestic Electrical Appliances' and Interpretation of Penalty Provisions in Viswa & Co. v. State of Gujarat

Date: Oct 15, 1965

Inclusion of Electric Fans under 'Domestic Electrical Appliances' and Interpretation of Penalty Provisions in Viswa & Co. v. The State Of Gujarat Introduction Viswa & Co. v. The State Of Gujarat,...

Reaffirmation of Natural Justice in Departmental Enquiries: Motising Chhagasing Vaghela v. S.D. Mehta

Date: Sep 23, 1965

Reaffirmation of Natural Justice in Departmental Enquiries: Motising Chhagasing Vaghela v. S.D. Mehta Introduction The case of Motising Chhugasing Vaghela v. S.D. Mehta was adjudicated by the Gujarat...

Defining 'Manufacture or Processing of Goods' for Dividend Declarations: Commentary on Commissioner Of Income-Tax, Gujarat v. Ajay Printery Private Ltd.

Date: Sep 18, 1965

Defining 'Manufacture or Processing of Goods' for Dividend Declarations: Commentary on Commissioner Of Income-Tax, Gujarat v. Ajay Printery Private Ltd. Introduction The landmark case of Commissioner...

Necessary Specification of Partner's Share in Profits and Losses for Registration Under Section 26A: Thacker & Co. v. Commissioner Of Income-Tax

Date: Sep 17, 1965

Necessary Specification of Partner's Share in Profits and Losses for Registration Under Section 26A Introduction The case of Thacker & Co. v. Commissioner Of Income-Tax, Gujarat deals with the...

Gujarat High Court Upholds Book Valuation in Partnership Asset Distribution: Establishing Precedent on Business Transactions in Income Tax Assessments

Date: Sep 11, 1965

Gujarat High Court Upholds Book Valuation in Partnership Asset Distribution: Establishing Precedent on Business Transactions in Income Tax Assessments Introduction The case of Commissioner Of...

Ensuring Validity of Income Tax Notices Under Section 34(1)(a): Insights from Nyalchand Malukchand Dagli v. Commissioner Of Income-Tax

Date: Sep 9, 1965

Ensuring Validity of Income Tax Notices Under Section 34(1)(a): Insights from Nyalchand Malukchand Dagli v. Commissioner Of Income-Tax Introduction The case of Nyalchand Malukchand Dagli v....

Impact of Voluntary Returns on Proceedings Under Section 34(1)(a): Analysis of Anil Starch Products Ltd. v. Commissioner Of Income-Tax, Gujarat

Date: Sep 7, 1965

Impact of Voluntary Returns on Proceedings Under Section 34(1)(a): Analysis of Anil Starch Products Ltd. v. Commissioner Of Income-Tax, Gujarat Introduction The case of Anil Starch Products Ltd. v....

Exemption of Tax on Industrial Profits for Registered Firms: Analysis of Commissioner Of Income-Tax, Gujarat v. Arun Industries

Date: Aug 20, 1965

Exemption of Tax on Industrial Profits for Registered Firms: Analysis of Commissioner Of Income-Tax, Gujarat v. Arun Industries Introduction The case of Commissioner Of Income-Tax, Gujarat v. Arun...

Inclusion of Loss Shares of Spouse and Minor Children in Assessee's Total Income under Section 16(3)(a) - Dayalbhai Madhavji Vadera v. Commissioner Of Income-Tax

Date: Aug 18, 1965

Inclusion of Loss Shares of Spouse and Minor Children in Assessee's Total Income under Section 16(3)(a) Introduction The case of Dayalbhai Madhavji Vadera v. Commissioner Of Income-Tax, Gujarat...

Finality of High Court's Dismissal of Criminal Revision Applications under Article 134(1)(c)

Date: Apr 20, 1965

Finality of High Court's Dismissal of Criminal Revision Applications under Article 134(1)(c) Introduction The case of Mohanlal Maganlal Thakkar v. State Of Gujarat Opponent, adjudicated by the...

Enforceability of Negative Stipulations in Personal Service Contracts: A Comprehensive Analysis of M/S. Lalbhai Dalpatbhai & Co. v. Chittaranjan Chandulal Pandya

Date: Apr 15, 1965

Enforceability of Negative Stipulations in Personal Service Contracts: A Comprehensive Analysis of M/S. Lalbhai Dalpatbhai & Co. v. Chittaranjan Chandulal Pandya Introduction The case M/S. Lalbhai...

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