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  • Commentaries
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Allahabad High Court Case Commentaries

Extended Interpretation of 'Used for Business' Under Section 32 IT Act: Anil Bulk Carriers P. Ltd. v. Commissioner Of Income-Tax

Extended Interpretation of 'Used for Business' Under Section 32 IT Act: Anil Bulk Carriers P. Ltd. v. Commissioner Of Income-Tax

Date: Oct 27, 2004
Extended Interpretation of 'Used for Business' Under Section 32 IT Act Anil Bulk Carriers P. Ltd. v. Commissioner Of Income-Tax Court: Allahabad High Court Date: October 26, 2004 Introduction The...
Quasi-Judicial Role of Regional Deputy Director of Education: Insights from the Allahabad High Court Judgment

Quasi-Judicial Role of Regional Deputy Director of Education: Insights from the Allahabad High Court Judgment

Date: Oct 16, 2004
Quasi-Judicial Role of Regional Deputy Director of Education: Insights from the Allahabad High Court Judgment Introduction The Allahabad High Court, in the case of Committee Of Management, Pandit...
Defining Arrest Mandates and Bail Procedures in Cognizable Offenses: Insights from Smt. Amarawati And Another v. State Of U.P

Defining Arrest Mandates and Bail Procedures in Cognizable Offenses: Insights from Smt. Amarawati And Another v. State Of U.P

Date: Oct 16, 2004
Defining Arrest Mandates and Bail Procedures in Cognizable Offenses: Insights from Smt. Amarawati And Another v. State Of U.P. Introduction The case of Smt. Amarawati And Another v. State Of U.P....
Non-Deductibility of Interest on Seed Loans for Unstarted Industrial Estates: U.P State Brassware Corporation Ltd. v. Commissioner Of Income-Tax

Non-Deductibility of Interest on Seed Loans for Unstarted Industrial Estates: U.P State Brassware Corporation Ltd. v. Commissioner Of Income-Tax

Date: Oct 13, 2004
Non-Deductibility of Interest on Seed Loans for Unstarted Industrial Estates: U.P State Brassware Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of U.P State Brassware...
Invalidity of Government Employment Promises in Land Acquisition: Allahabad High Court Verdict

Invalidity of Government Employment Promises in Land Acquisition: Allahabad High Court Verdict

Date: Oct 9, 2004
Invalidity of Government Employment Promises in Land Acquisition: Allahabad High Court Verdict Introduction The case of Ravindra Kumar v. District Magistrate was adjudicated by the Allahabad High...
Rajendra Kumar Mishra v. Union of India: Clarifying High Court Jurisdiction in Military Disciplinary Actions

Rajendra Kumar Mishra v. Union of India: Clarifying High Court Jurisdiction in Military Disciplinary Actions

Date: Oct 6, 2004
Rajendra Kumar Mishra v. Union of India: Clarifying High Court Jurisdiction in Military Disciplinary Actions Introduction The case of Rajendra Kumar Mishra v. Union Of India And Others was...
Hari Mohan Kichlu v. Viiith Addl. District Judge: A Landmark Judgment on Bona Fide Need in Rent Control Law

Hari Mohan Kichlu v. Viiith Addl. District Judge: A Landmark Judgment on Bona Fide Need in Rent Control Law

Date: Sep 22, 2004
Hari Mohan Kichlu v. Viiith Addl. District Judge: A Landmark Judgment on Bona Fide Need in Rent Control Law Introduction The case of Hari Mohan Kichlu v. Viiith Addl. District Judge adjudicated by...
Rakesh Chandra Misra v. State Of U.P. And Ors.: A Landmark Judgment on Ad Hoc Teacher Appointments

Rakesh Chandra Misra v. State Of U.P. And Ors.: A Landmark Judgment on Ad Hoc Teacher Appointments

Date: Sep 17, 2004
Rakesh Chandra Misra v. State Of U.P. And Ors.: A Landmark Judgment on Ad Hoc Teacher Appointments Introduction The case of Rakesh Chandra Misra v. State Of U.P. And Ors. adjudicated by the Allahabad...
Deductibility of Interest, Investment Allowance, and Income Classification: Insights from Commissioner Of Income-Tax v. Radico Khaitan Ltd.

Deductibility of Interest, Investment Allowance, and Income Classification: Insights from Commissioner Of Income-Tax v. Radico Khaitan Ltd.

Date: Sep 15, 2004
Disclaimer: This commentary is intended for informational purposes only and does not constitute legal advice. For specific legal guidance, please consult a qualified legal professional. Deductibility...
Clarification on Appealability of Section 24 Orders under Family Courts Act, 1984

Clarification on Appealability of Section 24 Orders under Family Courts Act, 1984

Date: Sep 11, 2004
Clarification on Appealability of Section 24 Orders under Family Courts Act, 1984 Introduction The case of Kiran Bala Srivastava v. Jai Prakash Srivastava adjudicated by the Allahabad High Court on...
Allahabad High Court Establishes Jurisdiction of Commissioner Under Section 263 for Omission of Penalty Proceedings

Allahabad High Court Establishes Jurisdiction of Commissioner Under Section 263 for Omission of Penalty Proceedings

Date: Sep 2, 2004
Allahabad High Court Establishes Jurisdiction of Commissioner Under Section 263 for Omission of Penalty Proceedings Introduction The case of Commissioner Of Income-Tax v. Surendra Prasad Agrawal,...
Allahabad High Court Upholds Strict Timeframes for Filing Written Statements under CPC Order VIII Rule 1

Allahabad High Court Upholds Strict Timeframes for Filing Written Statements under CPC Order VIII Rule 1

Date: Aug 27, 2004
Allahabad High Court Upholds Strict Timeframes for Filing Written Statements under CPC Order VIII Rule 1 Introduction The case of Dr. Nanda Agrawal Revisionist v. Matri Mandir, Varanasi And Anr....
Separation of Income Tax Assessment for Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. CIT

Separation of Income Tax Assessment for Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. CIT

Date: Aug 26, 2004
Separation of Income Tax Assessment for Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. CIT Introduction The case of Jagmohan Ram Ram Chandra v. Chief...
Differentiating Tax Liabilities of Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. Girish Narain

Differentiating Tax Liabilities of Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. Girish Narain

Date: Aug 26, 2004
Differentiating Tax Liabilities of Partnership Firms and Individual Partners: Insights from Jagmohan Ram Ram Chandra v. Girish Narain Introduction The case of Jagmohan Ram Ram Chandra Prasad v....
Reaffirmation of Presumed Sale within Mandi Area under U.P. Krishi Utpadan Mandi Adhiniyam: The Heinz India Case

Reaffirmation of Presumed Sale within Mandi Area under U.P. Krishi Utpadan Mandi Adhiniyam: The Heinz India Case

Date: Aug 21, 2004
Reaffirmation of Presumed Sale within Mandi Area under U.P. Krishi Utpadan Mandi Adhiniyam: The Heinz India Case 1. Introduction The case of Heinz India (P) Ltd., Aligarh And Another v. State Of U.P....
Grant-in-Aid Classification as Capital Receipt: Insights from Kalpana Palace v. Commissioner Of Income-Tax

Grant-in-Aid Classification as Capital Receipt: Insights from Kalpana Palace v. Commissioner Of Income-Tax

Date: Aug 19, 2004
Grant-in-Aid Classification as Capital Receipt: Insights from Kalpana Palace v. Commissioner Of Income-Tax Introduction The case of Kalpana Palace v. Commissioner Of Income-Tax adjudicated by the...
Army School, Kunraghat v. Smt. Shilpi Paul: Defining 'State' in Constitutional Writ Jurisdiction

Army School, Kunraghat v. Smt. Shilpi Paul: Defining 'State' in Constitutional Writ Jurisdiction

Date: Aug 17, 2004
Army School, Kunraghat v. Smt. Shilpi Paul: Defining 'State' in Constitutional Writ Jurisdiction Introduction In the case of Army School, Kunraghat v. Smt. Shilpi Paul, adjudicated by the Allahabad...
Judicial Scrutiny of Section 147/148 Proceedings: Indra Prastha Chemicals Pvt. Ltd. Judgment

Judicial Scrutiny of Section 147/148 Proceedings: Indra Prastha Chemicals Pvt. Ltd. Judgment

Date: Aug 17, 2004
Judicial Scrutiny of Section 147/148 Proceedings: Indra Prastha Chemicals Pvt. Ltd. Judgment Introduction The case of Indra Prastha Chemicals Pvt. Ltd. And Others v. Commissioner Of Income-Tax And...
Reaffirming Substantial Evidence in Disciplinary Dismissals: Commentary on Sharma v. Nuclear Power Corp. of India Ltd.

Reaffirming Substantial Evidence in Disciplinary Dismissals: Commentary on Sharma v. Nuclear Power Corp. of India Ltd.

Date: Aug 12, 2004
Reaffirming Substantial Evidence in Disciplinary Dismissals: Commentary on Sharma v. Nuclear Power Corporation of India Ltd. Introduction The case of Sarvesh Kumar Sharma v. Station Director And...
Extinction of Asami Leases: Insights from Hari Ram v. Collector (2004)

Extinction of Asami Leases: Insights from Hari Ram v. Collector (2004)

Date: Aug 11, 2004
Extinction of Asami Leases: Insights from Hari Ram v. Collector (2004) 1. Introduction The case of Hari Ram v. Collector adjudicated by the Allahabad High Court on August 10, 2004, is a seminal...
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