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  • Commentaries
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Allahabad High Court Case Commentaries

Validity of Additions for Unverifiable Sundry Creditors Under Section 44AD: Insights from Commissioner Of Income Tax-I v. M/S. G.S Tiwari And Co.

Validity of Additions for Unverifiable Sundry Creditors Under Section 44AD: Insights from Commissioner Of Income Tax-I v. M/S. G.S Tiwari And Co.

Date: May 31, 2013
Validity of Additions for Unverifiable Sundry Creditors Under Section 44AD: Insights from Commissioner Of Income Tax-I v. M/S. G.S Tiwari And Co. Introduction The case of Commissioner Of Income Tax-I...
Determining Jurisdiction under Section 124 of the Income-tax Act: Insights from Commissioner Of Income-Tax v. All India Children Care And Educational Development Society

Determining Jurisdiction under Section 124 of the Income-tax Act: Insights from Commissioner Of Income-Tax v. All India Children Care And Educational Development Society

Date: May 31, 2013
Determining Jurisdiction under Section 124 of the Income-tax Act: Insights from Commissioner Of Income-Tax v. All India Children Care And Educational Development Society Introduction The case of...
Allahabad High Court Upholds CBI's Authority in Corruption Case Against ICMR Officials

Allahabad High Court Upholds CBI's Authority in Corruption Case Against ICMR Officials

Date: May 28, 2013
Allahabad High Court Upholds CBI's Authority in Corruption Case Against ICMR Officials Introduction The case of Prof. N.K Ganguly And Etc. Etc. v. C.B.I, New Delhi And Etc. adjudicated by the...
Moti Ram v. State Of Uttar Pradesh and Others: Upholding Natural Justice in Departmental Enquiries

Moti Ram v. State Of Uttar Pradesh and Others: Upholding Natural Justice in Departmental Enquiries

Date: May 22, 2013
Moti Ram v. State Of Uttar Pradesh and Others: Upholding Natural Justice in Departmental Enquiries Introduction The case of Moti Ram v. State Of Uttar Pradesh and Others adjudicated by the Allahabad...
Reaffirmation of Medical Evidence in Age Determination: Smt. Indra Suhani v. State Of U.P.

Reaffirmation of Medical Evidence in Age Determination: Smt. Indra Suhani v. State Of U.P.

Date: May 21, 2013
Reaffirmation of Medical Evidence in Age Determination: Smt. Indra Suhani v. State Of U.P. Introduction The case of Smt. Indra alias Suhani v. State Of U.P. is a landmark judgment delivered by the...
Substantial Compliance in No-Confidence Motion Proceedings: Allahabad High Court’s Decision in Vikas Trivedi v. State Of U.P

Substantial Compliance in No-Confidence Motion Proceedings: Allahabad High Court’s Decision in Vikas Trivedi v. State Of U.P

Date: Apr 24, 2013
Substantial Compliance in No-Confidence Motion Proceedings: Allahabad High Court’s Decision in Vikas Trivedi v. State Of U.P Introduction The case of Vikas Trivedi v. State Of U.P & Others,...
Clarifying Time Bar in Reassessment under Section 148: Insights from Mahesh Kumar Gupta v. CIT

Clarifying Time Bar in Reassessment under Section 148: Insights from Mahesh Kumar Gupta v. CIT

Date: Apr 18, 2013
Clarifying Time Bar in Reassessment under Section 148: Insights from Mahesh Kumar Gupta v. CIT Introduction In the case of Mahesh Kumar Gupta v. Commissioner of Income Tax & Another S, decided by the...
Clarification on Jurisdictional Procedures under Section 153C of the Income Tax Act: Commissioner of Income-Tax v. Classic Enterprises

Clarification on Jurisdictional Procedures under Section 153C of the Income Tax Act: Commissioner of Income-Tax v. Classic Enterprises

Date: Apr 18, 2013
Clarification on Jurisdictional Procedures under Section 153C of the Income Tax Act: Commissioner of Income-Tax v. Classic Enterprises Introduction The case of Commissioner of Income-Tax v. Classic...
Strict Adherence to Adverse Possession Requirements: Insights from State of U.P. v. Shanti Devi

Strict Adherence to Adverse Possession Requirements: Insights from State of U.P. v. Shanti Devi

Date: Apr 5, 2013
Strict Adherence to Adverse Possession Requirements: Insights from State of U.P. v. Shanti Devi Introduction The case of State of U.P. and Others v. Shanti Devi and Others adjudicated by the...
Allahabad High Court Clarifies Non-applicability of Section 194H Tax on Discounts in Stamp Paper Sales

Allahabad High Court Clarifies Non-applicability of Section 194H Tax on Discounts in Stamp Paper Sales

Date: Mar 23, 2013
Allahabad High Court Clarifies Non-applicability of Section 194H Tax on Discounts in Stamp Paper Sales Introduction In the landmark case of Chief Treasury Officer v. Union Of India And Others,...
Prioritizing Charitable Objects Over Initial Commercial Activities in Section 12AA Registrations

Prioritizing Charitable Objects Over Initial Commercial Activities in Section 12AA Registrations

Date: Mar 16, 2013
Prioritizing Charitable Objects Over Initial Commercial Activities in Section 12AA Registrations Introduction The case of Hardayal Charitable And Educational Trust v. Commissioner Of Income-Tax...
Independent Exercise of Statutory Discretion: Limits on District Magistrate’s Authority in Educational Appointments

Independent Exercise of Statutory Discretion: Limits on District Magistrate’s Authority in Educational Appointments

Date: Mar 14, 2013
Independent Exercise of Statutory Discretion: Limits on District Magistrate’s Authority in Educational Appointments Introduction The case of Madan Kumar And Others v. District Magistrate, Auraiya And...
Judicial Scrutiny of Delays in Government Appeals: State Of U.P And Another v. Dhampur Sugar Mills Ltd.

Judicial Scrutiny of Delays in Government Appeals: State Of U.P And Another v. Dhampur Sugar Mills Ltd.

Date: Mar 13, 2013
Judicial Scrutiny of Delays in Government Appeals: State Of U.P And Another v. Dhampur Sugar Mills Ltd. Introduction The case of State Of U.P And Another v. Dhampur Sugar Mills Ltd. adjudicated by...
Strict Adherence to CENVAT Credit Eligibility Affirmed: Bajaj Hindusthan Ltd. v. Union of India

Strict Adherence to CENVAT Credit Eligibility Affirmed: Bajaj Hindusthan Ltd. v. Union of India

Date: Mar 9, 2013
Strict Adherence to CENVAT Credit Eligibility Affirmed: Bajaj Hindusthan Ltd. v. Union of India Introduction The case of M/S Bajaj Hindusthan Ltd. v. Union Of India & Ors. was adjudicated by the...
Allahabad High Court Establishes Rigorous Standards for Reviewing Excise Orders in Cases of Alleged Fraud

Allahabad High Court Establishes Rigorous Standards for Reviewing Excise Orders in Cases of Alleged Fraud

Date: Feb 27, 2013
Allahabad High Court Establishes Rigorous Standards for Reviewing Excise Orders in Cases of Alleged Fraud Introduction In the case of Commissioner Of Central Excise, Allahabad v. Govind Mills Ltd.,...
Disallowance of Interest on Borrowed Funds Due to Misuse for Personal Purposes: Sahu Enterprises Pvt. Ltd. Judgment Analysis

Disallowance of Interest on Borrowed Funds Due to Misuse for Personal Purposes: Sahu Enterprises Pvt. Ltd. Judgment Analysis

Date: Feb 21, 2013
Disallowance of Interest on Borrowed Funds Due to Misuse for Personal Purposes: Sahu Enterprises Pvt. Ltd. Judgment Analysis Introduction The case of Commissioner Of Income-Tax v. Sahu Enterprises...
Allahabad High Court Upholds CBI Proceedings in NRHM Misappropriation Case

Allahabad High Court Upholds CBI Proceedings in NRHM Misappropriation Case

Date: Feb 20, 2013
Allahabad High Court Upholds CBI Proceedings in NRHM Misappropriation Case Introduction The case of Devendra Mohan Petitioner v. C.B.I/Eou-Iv/New Delhi adjudicated by the Allahabad High Court on...
Allahabad High Court Sets Precedent on Mining Lease Renewals and E-Tendering Procedures Under U.P Minor Minerals Rules, 1963

Allahabad High Court Sets Precedent on Mining Lease Renewals and E-Tendering Procedures Under U.P Minor Minerals Rules, 1963

Date: Jan 30, 2013
Allahabad High Court Sets Precedent on Mining Lease Renewals and E-Tendering Procedures Under U.P Minor Minerals Rules, 1963 1. Introduction In the landmark case of Nar Narain Mishra Petitioner v....
Enhancing Teacher Recruitment: Allahabad High Court's Landmark Judgment in Prabhakar Singh v. State of U.P.

Enhancing Teacher Recruitment: Allahabad High Court's Landmark Judgment in Prabhakar Singh v. State of U.P.

Date: Jan 17, 2013
Enhancing Teacher Recruitment: Allahabad High Court's Landmark Judgment in Prabhakar Singh v. State of U.P. Introduction The case of Prabhakar Singh And Others v. State Of U.P And Others was...
Mahrajwa & Others v. State of U.P.: Clarifying Recovery Charges under U.P. Zamindari Abolition and Land Reforms Act

Mahrajwa & Others v. State of U.P.: Clarifying Recovery Charges under U.P. Zamindari Abolition and Land Reforms Act

Date: Jan 10, 2013
Mahrajwa & Others v. State of U.P.: Clarifying Recovery Charges under U.P. Zamindari Abolition and Land Reforms Act Introduction In the case of Mahrajwa and Others v. State Of U.P And Others,...
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