Allahabad High Court Case Commentaries

Conversion of Inherited Urban Land into Stock-in-Trade Classified as Business Profits: Rajendra Kumar Dwivedi v. CIT

Date: Aug 25, 2012

Conversion of Inherited Urban Land into Stock-in-Trade Classified as Business Profits: Rajendra Kumar Dwivedi v. CIT Introduction The case of Rajendra Kumar Dwivedi v. The Commissioner Of Income Tax,...

Mandatory Compliance with Proviso to Section 17 of the Provincial Small Cause Courts Act: Raj Kumar Makhija v. M/S. S.K & Co. and Others

Date: Aug 8, 2012

Mandatory Compliance with Proviso to Section 17 of the Provincial Small Cause Courts Act Raj Kumar Makhija and Others v. M/S. S.K & Co. and Others Allahabad High Court, 07 August 2012 Introduction...

Reaffirmation of Burden-Shifting Principle Under Section 68: Allahabad High Court Upholds Income Tax Addition on Unsecured Loans

Date: Aug 8, 2012

Reaffirmation of Burden-Shifting Principle Under Section 68: Allahabad High Court Upholds Income Tax Addition on Unsecured Loans Introduction The case of Smt. Suman Gupta M/S Roop Ram Khyali Ram...

Allahabad High Court Establishes Strict Judicial Review Standards in Jalil Ahmad v. 16Th Addl. District Judge, Kanpur Nagar

Date: Jul 31, 2012

Allahabad High Court Establishes Strict Judicial Review Standards in Jalil Ahmad v. 16Th Addl. District Judge, Kanpur Nagar Introduction The case of Jalil Ahmad v. 16Th Addl. District Judge, Kanpur...

Personal Safety as a Basis for Firearm Licences: Insights from Dinesh Kumar Pandey v. State of U.P

Date: Jul 26, 2012

Personal Safety as a Basis for Firearm Licences: Insights from Dinesh Kumar Pandey v. State Of U.P Introduction The case of Dinesh Kumar Pandey v. State Of U.P Through Secretary, Ministry Of Home,...

Reaffirmation of the Independence of Bank Guarantees: Insights from Gangotri Enterprises Ltd. vs. Union of India

Date: Jul 24, 2012

Reaffirmation of the Independence of Bank Guarantees: Insights from Gangotri Enterprises Ltd. vs. Union of India Introduction The case of M/S. Gangotri Enterprises Ltd. v. Union Of India (Ministry Of...

Mandatory Penalty Under Section 11AC: Insights from Commissioner Of Customs & Central Excise Petitioner v. M/S. Majestic Auto Ltd.

Date: Jul 7, 2012

Mandatory Penalty Under Section 11AC: Insights from Commissioner Of Customs & Central Excise Petitioner v. M/S. Majestic Auto Ltd. Introduction The case of Commissioner Of Customs & Central Excise...

Jurisdictional Clarity in Income Tax Proceedings: Commissioner Of Income-Tax v. M.I Builders Pvt. Ltd.

Date: May 29, 2012

Jurisdictional Clarity in Income Tax Proceedings: Commissioner Of Income-Tax v. M.I Builders Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. M.I Builders Pvt. Ltd. adjudicated by the...

Principal-Agent Relationship Exempts Trade Discounts from TDS under Section 194H: Jagran Prakashan Ltd. v. Deputy Commissioner Of Income-Tax

Date: May 24, 2012

Principal-Agent Relationship Exempts Trade Discounts from TDS under Section 194H Introduction In the landmark case of Jagran Prakashan Ltd. v. Deputy Commissioner Of Income-Tax (Tds), adjudicated by...

Central Excise Officer's Jurisdiction Validated Without Formal Gazette Notification: Allahabad High Court in Raghunath International Ltd. v. Union of India

Date: May 22, 2012

Central Excise Officer's Jurisdiction Validated Without Formal Gazette Notification: Allahabad High Court in Raghunath International Ltd. v. Union of India Introduction The case of Raghunath...

Clarification on Central Administrative Tribunal's Jurisdiction Over Recruitment to Armed Forces: Insights from Satya Narain Tiwari v. Staff Selection Commission

Date: May 11, 2012

Clarification on Central Administrative Tribunal's Jurisdiction Over Recruitment to Armed Forces: Insights from Satya Narain Tiwari v. Staff Selection Commission Introduction The case of Satya Narain...

Establishing Merit-Based Criteria for Compassionate Appointments: Munni Lal v. Union Of India

Date: Apr 25, 2012

Establishing Merit-Based Criteria for Compassionate Appointments: Munni Lal v. Union Of India Introduction The case of Munni Lal v. Union Of India And Others was adjudicated by the Allahabad High...

Capital Contributions by Partners in Formation Phase Not Income of Firm: Abhyudaya Pharmaceuticals v. CIT

Date: Apr 21, 2012

Capital Contributions by Partners in Formation Phase Not Income of Firm: Abhyudaya Pharmaceuticals v. CIT Introduction The case of Abhyudaya Pharmaceuticals v. Commissioner Of Income-Tax adjudicated...

Upholding UGC's Mandatory NET/SLET Qualifications for Lecturers: Commentary on Dr. R.K. Yadav v. University of Allahabad

Date: Apr 7, 2012

Upholding UGC's Mandatory NET/SLET Qualifications for Lecturers: Commentary on Dr. R.K. Yadav v. University of Allahabad Introduction The case of Dr. Ramesh Kumar Yadav and Another v. University of...

Clarification on Jurisdiction to Release Seized Property Under the Essential Commodities Act

Date: Mar 28, 2012

Clarification on Jurisdiction to Release Seized Property Under the Essential Commodities Act Introduction The case of Shyam Singh Kushwaha Petitioner v. State Of U.P And Another S, adjudicated by the...

Allahabad High Court Strikes Down Government Order on Outsourcing Class-IV Posts in Educational Institutions

Date: Mar 22, 2012

Allahabad High Court Strikes Down Government Order on Outsourcing Class-IV Posts in Educational Institutions Introduction In the landmark case of C/M Lala Babu Baijal Memorial Inter College And...

Allahabad High Court Clarifies the Scope of Section 482 Cr.P.C in Quashing Criminal Proceedings

Date: Mar 14, 2012

Allahabad High Court Clarifies the Scope of Section 482 Cr.P.C in Quashing Criminal Proceedings 1. Introduction The case of Udai Shankar Awasthi And Another Petitioners v. State Of U.P And Another S...

Judicial Oversight of Examination Evaluation: Allahabad High Court's Landmark Decision

Date: Feb 9, 2012

Judicial Oversight of Examination Evaluation: Allahabad High Court's Landmark Decision Introduction The case of Ranjeet Kumar Singh And Others vs. State Of U.P And Others adjudicated by the Allahabad...

Enhancing Access to Modvat Credit: Insights from Commissioner v. Hindalco Industries Ltd.

Date: Feb 7, 2012

Enhancing Access to Modvat Credit: Insights from Commissioner v. Hindalco Industries Ltd. Introduction The case of Commissioner, Central Excise, Allahabad Petitioner v. M/S Hindalco Industries Ltd....

Regularization and Pension Rights Established in Union Of India v. Shyam Lal Shukla

Date: Dec 24, 2011

Regularization and Pension Rights Established in Union Of India v. Shyam Lal Shukla Introduction The case of Union Of India And Others v. Shyam Lal Shukla adjudicated by the Allahabad High Court on...