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Allahabad High Court Case Commentaries

Taxability of Interest Income During Project Pre-Commencement: Cit v. Indo Gulf Fertilizer & Chemical

Taxability of Interest Income During Project Pre-Commencement: Cit v. Indo Gulf Fertilizer & Chemical

Date: Aug 12, 2005
Taxability of Interest Income During Project Pre-Commencement: Cit v. Indo Gulf Fertilizer & Chemical Introduction The case of Cit v. Indo Gulf Fertilizer & Chemical adjudicated by the Allahabad High...
Trusts and Tax Exemptions: Upholding Charitable Status in the Absence of Prohibited Beneficiaries - Commissioner Of Income-Tax v. Kamla Town Trust

Trusts and Tax Exemptions: Upholding Charitable Status in the Absence of Prohibited Beneficiaries - Commissioner Of Income-Tax v. Kamla Town Trust

Date: Aug 12, 2005
Trusts and Tax Exemptions: Upholding Charitable Status in the Absence of Prohibited Beneficiaries Introduction The case of Commissioner Of Income-Tax v. Kamla Town Trust adjudicated by the Allahabad...
Taxation of Interest Income from Unutilized Loan Funds: Precedent Set in Commissioner Of Income-Tax v. Indo Gulf Fertiliser And Chemicals Corporation Ltd.

Taxation of Interest Income from Unutilized Loan Funds: Precedent Set in Commissioner Of Income-Tax v. Indo Gulf Fertiliser And Chemicals Corporation Ltd.

Date: Aug 12, 2005
Taxation of Interest Income from Unutilized Loan Funds: Precedent Set in Commissioner Of Income-Tax v. Indo Gulf Fertiliser And Chemicals Corporation Ltd. Introduction The case of Commissioner Of...
Invalidation of Reassessment Notices under Section 148: Dr. Shashi Kant Garg v. Commissioner Of Income-Tax, Muzaffar Nagar

Invalidation of Reassessment Notices under Section 148: Dr. Shashi Kant Garg v. Commissioner Of Income-Tax, Muzaffar Nagar

Date: Aug 11, 2005
Invalidation of Reassessment Notices under Section 148: Dr. Shashi Kant Garg v. Commissioner Of Income-Tax, Muzaffar Nagar Introduction In the case Dr. Shashi Kant Garg v. Commissioner Of Income-Tax,...
Dass Friends Builders v. Deputy Commissioner of Income-Tax: Necessity of Relevant Material for Reopening Assessments under Section 148

Dass Friends Builders v. Deputy Commissioner of Income-Tax: Necessity of Relevant Material for Reopening Assessments under Section 148

Date: Aug 10, 2005
Dass Friends Builders v. Deputy Commissioner of Income-Tax: Necessity of Relevant Material for Reopening Assessments under Section 148 1. Introduction The case of Dass Friends Builders P. Ltd. v....
Independent Deduction Framework under Sections 80-I and 80HH Established in Commissioner of Income-Tax v. Lucky Laboratories Ltd.

Independent Deduction Framework under Sections 80-I and 80HH Established in Commissioner of Income-Tax v. Lucky Laboratories Ltd.

Date: Aug 10, 2005
Independent Deduction Framework under Sections 80-I and 80HH Established in Commissioner of Income-Tax v. Lucky Laboratories Ltd. Introduction The case of Commissioner Of Income-Tax v. Lucky...
Revenue Treatment of Technical Know-How Acquisitions: Insights from Commissioner Of Income-Tax, Meerut v. Prem Heavy Engg. Works Pvt. Ltd.

Revenue Treatment of Technical Know-How Acquisitions: Insights from Commissioner Of Income-Tax, Meerut v. Prem Heavy Engg. Works Pvt. Ltd.

Date: Aug 10, 2005
Revenue Treatment of Technical Know-How Acquisitions: Insights from Commissioner Of Income-Tax, Meerut v. Prem Heavy Engg. Works Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax, Meerut...
Income-Tax Jurisprudence: Commissioner Of Income-Tax v. Rajni Kant Dave

Income-Tax Jurisprudence: Commissioner Of Income-Tax v. Rajni Kant Dave

Date: Aug 10, 2005
Commissioner Of Income-Tax v. Rajni Kant Dave: Affirming Proper Maintenance of Statutory Books Precludes Section 145(1) Proviso Application Introduction The case of Commissioner Of Income-Tax v....
Reaffirmation of Burden of Proof for Genuineness of Gifts under Section 68: Ram Lal Agrawal v. Commissioner Of Income-Tax

Reaffirmation of Burden of Proof for Genuineness of Gifts under Section 68: Ram Lal Agrawal v. Commissioner Of Income-Tax

Date: Jul 30, 2005
Reaffirmation of Burden of Proof for Genuineness of Gifts under Section 68: Ram Lal Agrawal v. Commissioner Of Income-Tax Introduction The case of Ram Lal Agrawal v. Commissioner Of Income-Tax...
Limitation of Amnesty Scheme Immunity and Upholding Section 68: Insights from Anil Rice Mills v. Commissioner Of Income-Tax

Limitation of Amnesty Scheme Immunity and Upholding Section 68: Insights from Anil Rice Mills v. Commissioner Of Income-Tax

Date: Jul 12, 2005
Limitation of Amnesty Scheme Immunity and Upholding Section 68: Insights from Anil Rice Mills v. Commissioner Of Income-Tax Introduction Anil Rice Mills v. Commissioner Of Income-Tax is a landmark...
Commissioner Of Income-Tax v. Pateshwari Electrical And Associated Industries P. Ltd.: A Landmark Judgment on Income Classification

Commissioner Of Income-Tax v. Pateshwari Electrical And Associated Industries P. Ltd.: A Landmark Judgment on Income Classification

Date: Jul 9, 2005
Commissioner Of Income-Tax v. Pateshwari Electrical And Associated Industries P. Ltd.: A Landmark Judgment on Income Classification Introduction The case of Commissioner Of Income-Tax v. Pateshwari...
Authority of Verified Stock Figures for Tax Assessment: Commissioner Of Income-Tax v. Das Industries

Authority of Verified Stock Figures for Tax Assessment: Commissioner Of Income-Tax v. Das Industries

Date: Jul 9, 2005
Authority of Verified Stock Figures for Tax Assessment: Commissioner Of Income-Tax v. Das Industries Introduction The case of Commissioner Of Income-Tax v. Das Industries adjudicated by the Allahabad...
Year of Recruitment Determines Eligibility for Promotion: Comprehensive Analysis of Brahm Dutt Tripathi v. State Of U.P

Year of Recruitment Determines Eligibility for Promotion: Comprehensive Analysis of Brahm Dutt Tripathi v. State Of U.P

Date: Jun 4, 2005
Year of Recruitment Determines Eligibility for Promotion: Comprehensive Analysis of Brahm Dutt Tripathi v. State Of U.P Introduction The case of Brahm Dutt Tripathi v. State Of U.P Through Secretary...
Strict Compliance with Recruitment Rules in Judicial Appointments: Insights from District Judge, Baghpat v. Anurag Kumar & Ors.

Strict Compliance with Recruitment Rules in Judicial Appointments: Insights from District Judge, Baghpat v. Anurag Kumar & Ors.

Date: Jun 1, 2005
Strict Compliance with Recruitment Rules in Judicial Appointments: Insights from District Judge, Baghpat v. Anurag Kumar & Ors. Introduction The case of District Judge, Baghpat and Anr. v. Anurag...
Strict Adherence to Lease Deed Terms in Property Usage: Allahabad High Court Upholds NOIDA's Enforcement

Strict Adherence to Lease Deed Terms in Property Usage: Allahabad High Court Upholds NOIDA's Enforcement

Date: May 20, 2005
Strict Adherence to Lease Deed Terms in Property Usage: Allahabad High Court Upholds NOIDA's Enforcement 1. Introduction The case of M/S. Vishal Properties (P) Ltd. v. The State Of U.P And Others was...
Reaffirmation of Departmental Regulations in Police Disciplinary Proceedings: Kedar Nath Yadav v. State Of U.P.

Reaffirmation of Departmental Regulations in Police Disciplinary Proceedings: Kedar Nath Yadav v. State Of U.P.

Date: May 18, 2005
Reaffirmation of Departmental Regulations in Police Disciplinary Proceedings: Kedar Nath Yadav v. State Of U.P. Introduction The case of Kedar Nath Yadav v. State Of U.P. adjudicated by the Allahabad...
Validity of Reassessment Proceedings and Penalty Imposition under the Income-Tax Act: Insights from Bharat Rice Mill v. CIT

Validity of Reassessment Proceedings and Penalty Imposition under the Income-Tax Act: Insights from Bharat Rice Mill v. CIT

Date: May 10, 2005
Validity of Reassessment Proceedings and Penalty Imposition under the Income-Tax Act: Insights from Bharat Rice Mill v. Commissioner Of Income-Tax Introduction The case of Bharat Rice Mill v....
Protection of Due Process in Employment Terminations: Verdict in Laturi Singh v. State Public Service Tribunal

Protection of Due Process in Employment Terminations: Verdict in Laturi Singh v. State Public Service Tribunal

Date: May 7, 2005
Protection of Due Process in Employment Terminations: Verdict in Laturi Singh v. State Public Service Tribunal Introduction The case of Laturi Singh v. State Public Service Tribunal, U.P. & Ors. was...
Ceiling on Dearness Allowance for Work-Charge Employees Declared Unconstitutional: Prabhu Narain Sharma v. State Of U.P.

Ceiling on Dearness Allowance for Work-Charge Employees Declared Unconstitutional: Prabhu Narain Sharma v. State Of U.P.

Date: May 7, 2005
Ceiling on Dearness Allowance for Work-Charge Employees Declared Unconstitutional: Prabhu Narain Sharma v. State Of U.P. Introduction The case of Prabhu Narain Sharma v. State Of Uttar Pradesh,...
Enhanced Accountability in Manufacturing: Insights from Omax Shoe Factory v. Commissioner Of Income-Tax

Enhanced Accountability in Manufacturing: Insights from Omax Shoe Factory v. Commissioner Of Income-Tax

Date: May 6, 2005
Enhanced Accountability in Manufacturing: Insights from Omax Shoe Factory v. Commissioner Of Income-Tax Introduction The case of Omax Shoe Factory v. Commissioner Of Income-Tax was adjudicated by the...
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