Gujarat High Court Case Commentaries

Ratilal Bhogilal Shah v. State Of Gujarat: Upholding Due Process in Suspension and Cancellation of Arms Licenses under Section 18 of the Indian Arms Act

Date: Feb 13, 1965

Ratilal Bhogilal Shah v. State Of Gujarat: Upholding Due Process in Suspension and Cancellation of Arms Licenses under Section 18 of the Indian Arms Act Introduction The case of Ratilal Bhogilal Shah...

Non-Retrospective Application of New Tax Laws: Induprasad Devshanker Bhatt v. J.P Jani And Another

Date: Dec 16, 1964

Non-Retrospective Application of New Tax Laws: Induprasad Devshanker Bhatt v. J.P Jani And Another Introduction The case of Induprasad Devshanker Bhatt v. J.P Jani And Another was adjudicated by the...

Non-Applicability of Section 94(1) of Cr.P.C. to Accused Persons: Shyamlal Mohanlal Choksi Case

Date: Dec 15, 1964

Non-Applicability of Section 94(1) of Cr.P.C. to Accused Persons: Shyamlal Mohanlal Choksi Case Introduction The case of Shyamlal Mohanlal Choksi And ... v. Shyamlal Mohanlal Choksi And adjudicated...

Defining 'Agricultural Land' under the Wealth Tax Act: Insights from Rasiklal Chimanlal Nagri v. Commissioner Of Wealth-Tax

Date: Nov 11, 1964

Defining 'Agricultural Land' under the Wealth Tax Act: Insights from Rasiklal Chimanlal Nagri v. Commissioner Of Wealth-Tax Introduction The case of Rasiklal Chimanlal Nagri v. Commissioner Of...

Commissioner Of Income-Tax, Gujarat v. Bai Vina: Interpretation of 'Deemed Profits' and 'Dividend'

Date: Oct 23, 1964

Commissioner Of Income-Tax, Gujarat v. Bai Vina: Interpretation of 'Deemed Profits' and 'Dividend' Introduction The case of Commissioner Of Income-Tax, Gujarat v. Bai Vina adjudicated by the Gujarat...

Prabhudas Ramji v. Commissioner Of Income-Tax: Expanding the Appellate Assistant Commissioner's Authority in Tax Assessment

Date: Oct 17, 1964

Prabhudas Ramji v. Commissioner Of Income-Tax: Expanding the Appellate Assistant Commissioner's Authority in Tax Assessment Introduction The case of Prabhudas Ramji v. Commissioner Of Income-Tax...

Reaffirmation of Burden of Proof in Penalty Proceedings under Section 28(I)(c): Insights from Commissioner of Income-Tax, Gujarat v. L.H Vora

Date: Sep 22, 1964

Reaffirmation of Burden of Proof in Penalty Proceedings under Section 28(I)(c): Insights from Commissioner of Income-Tax, Gujarat v. L.H Vora Introduction The case of Commissioner Of Income-Tax,...

Taxation of Compensation to Religious Office Holders: Insights from Acharya D.V. Pande v. Commissioner Of Income Tax

Date: Sep 18, 1964

Taxation of Compensation to Religious Office Holders: Insights from Acharya D.V. Pande v. Commissioner Of Income Tax Introduction The case of Acharya D.V. Pande v. Commissioner Of Income Tax,...

Expanded Interpretation of "Office or Employment of Profit" under Section 4(3)(vi) in Income-tax Act: Commissioner Of Income-Tax, Bombay North v. Tejaji Farasram Kharawala Ltd.

Date: Sep 10, 1964

Expanded Interpretation of "Office or Employment of Profit" under Section 4(3)(vi) in Income-tax Act Commissioner Of Income-Tax, Bombay North v. Tejaji Farasram Kharawala Ltd. Comprehensive Legal...

Commission Deductibility Under Section 10(2)(x): Insights from Laxmandas Sejram v. Commissioner Of Income-Tax, Gujarat

Date: Sep 5, 1964

Commission Deductibility Under Section 10(2)(x): Insights from Laxmandas Sejram v. Commissioner Of Income-Tax, Gujarat Introduction The case of Laxmandas Sejram v. Commissioner Of Income-Tax, Gujarat...

Re-defining 'Manufacturer' under Central Excise Act: Insights from Desai v. Nangra

Date: Aug 1, 1964

Re-defining 'Manufacturer' under Central Excise Act: Insights from Desai v. Nangra Introduction Jamnadas Chhotalal Desai And Others v. C.L Nangra And Others Opponents is a landmark judgment delivered...

Preservation of Pre-Merger Legislative Exemptions and Period Calculation: Kadi Municipality v. New Chhotalal Mills Co., Ltd.

Date: Jul 28, 1964

Preservation of Pre-Merger Legislative Exemptions and Period Calculation Introduction The case of Kadi Municipality v. New Chhotalal Mills Co., Ltd., decided by the Gujarat High Court on July 27,...

Sanads as Binding Contracts: Limitation of Section 211 Revisional Powers – Patel Raghav Natha v. G.F. Mankodi

Date: Jul 28, 1964

Sanads as Binding Contracts: Limitation of Section 211 Revisional Powers – Patel Raghav Natha v. G.F. Mankodi Introduction The case of Patel Raghav Natha v. G.F. Mankodi, Commissioner, Rajkot...

Defining 'Permanent Structure' under Section 13(1)(b) of the Saurashtra Rent Control Act: Insights from Khureshi Ibrahim Ahmed v. Ahmed Hajl Khanmahomad

Date: Jun 20, 1964

Defining 'Permanent Structure' under Section 13(1)(b) of the Saurashtra Rent Control Act: Insights from Khureshi Ibrahim Ahmed v. Ahmed Hajl Khanmahomad Introduction The case of Khureshi Ibrahim...

Legal Commentary on Hiralal Vallabhram v. Sheth Kasturbhai Lalbhai And Ors.: Non-Retrospective Application of Section 14 and Protection of Sub-Tenants Under the Rent Act

Date: Jun 19, 1964

Non-Retrospective Application of Section 14 and Protection of Sub-Tenants Under the Rent Act Introduction The case of Hiralal Vallabhram v. Sheth Kasturbhai Lalbhai And Ors. adjudicated by the...

Interpretation of Sections 397 and 398 of the Companies Act, 1956 and Application of the Doctrine of Indoor Management: Mohanlal Ganpatram v. Shri Sayaji Jubilee Cotton and Jute Mills Co. Ltd.

Date: Feb 19, 1964

Interpretation of Sections 397 and 398 of the Companies Act, 1956 and Application of the Doctrine of Indoor Management Mohanlal Ganpatram v. Shri Sayaji Jubilee Cotton and Jute Mills Co. Ltd. Court:...

Interpretation of Section 34(1)(a) and (1A) of the Income Tax Act: Establishing the Primacy of Special Provisions in Tax Assessments

Date: Dec 20, 1963

Interpretation of Section 34(1)(a) and (1A) of the Income Tax Act: Establishing the Primacy of Special Provisions in Tax Assessments Introduction The case of Mathurdas Govinddas v. G.N Gadgil,...

Gujarat High Court Upholds Section 12A(4) of Bombay Sales Tax Act: Balancing Tax Enforcement and Fundamental Rights

Date: Dec 3, 1963

Gujarat High Court Upholds Section 12A(4) of Bombay Sales Tax Act: Balancing Tax Enforcement and Fundamental Rights Introduction The case of Kantilal Babulal And Bros. v. H.C Patel, Sales Tax...

Tata Chemicals Ltd. v. Adhvaryu: Establishing Standing Orders as Statutory Obligations and Affirming Civil Court Jurisdiction

Date: Nov 24, 1963

Tata Chemicals Ltd. v. Adhvaryu: Establishing Standing Orders as Statutory Obligations and Affirming Civil Court Jurisdiction Introduction The case of Tata Chemicals Ltd. And Others v. Kailash C....

Defining Business Activities for Sales Tax: Insights from Ambica Mills Ltd. v. State of Gujarat

Date: Nov 16, 1963

Defining Business Activities for Sales Tax: Insights from Ambica Mills Ltd. v. State of Gujarat Introduction Ambica Mills Ltd. And Others v. The State Of Gujarat And Another is a landmark judgment...

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