Allahabad High Court Case Commentaries

Appealability of Registration Rejection Under Section 185: Commissioner Of Income-Tax v. Nagarmal Bisheshar Lal (1990)

Date: Oct 17, 1990

Appealability of Registration Rejection Under Section 185: Commissioner Of Income-Tax v. Nagarmal Bisheshar Lal (1990) Introduction The case of Commissioner Of Income-Tax v. Nagarmal Bisheshar Lal,...

Dhampur Sugar Mills Ltd. v. Commissioner Of Income-Tax: Comprehensive Commentary on Key Tax Deduction Principles

Date: Oct 13, 1990

Dhampur Sugar Mills Ltd. v. Commissioner Of Income-Tax: Comprehensive Commentary on Key Tax Deduction Principles Introduction The case of Dhampur Sugar Mills Ltd. v. Commissioner Of Income-Tax...

Employee Status under Section 16(i) and Medical Deductions under Section 80U: Allahabad High Court's Ruling in Sardar Harpreet Singh v. CIT

Date: Sep 12, 1990

Employee Status under Section 16(i) and Medical Deductions under Section 80U: Allahabad High Court's Ruling in Sardar Harpreet Singh v. CIT Introduction The case of Sardar Harpreet Singh v....

Discretionary Treatment of Preliminary Legal Issues in Waqf Property Litigation: Sunni Central Waqf Board v. Gopal Singh Vishrad

Date: Aug 23, 1990

Discretionary Treatment of Preliminary Legal Issues in Waqf Property Litigation: Sunni Central Waqf Board v. Gopal Singh Vishrad Introduction The case of Sunni Central Waqf Board And Others v. Gopal...

Interest Allowance on Loans to Directors Not Deductible as Business Expense

Date: Aug 1, 1990

Interest Allowance on Loans to Directors Not Deductible as Business Expense Introduction The case of Commissioner Of Income-Tax v. H.R Sugar Factory Pvt. Ltd. adjudicated by the Allahabad High Court...

Entitlement to Interest on Delayed Tax Refunds under the Income-Tax Act: Raj Kisiiore Prasad v. Income-Tax Officer

Date: May 3, 1990

Entitlement to Interest on Delayed Tax Refunds under the Income-Tax Act: Raj Kisiiore Prasad v. Income-Tax Officer Introduction The case of Raj Kisiiore Prasad v. Income-Tax Officer was adjudicated...

Recognition of Commissioner's Proceedings as Judicial: Overruling Indu Engineering and Nihal Singh

Date: Apr 19, 1990

Recognition of Commissioner's Proceedings as Judicial: Overruling Indu Engineering and Nihal Singh Introduction The case of Ram Swaroop And Another v. Board Of Revenue, U.P At Lucknow And Others was...

Affirmation of High Court's Transfer Jurisdiction over Family Courts Under the Family Courts Act, 1984

Date: Feb 22, 1990

Affirmation of High Court's Transfer Jurisdiction over Family Courts Under the Family Courts Act, 1984 Introduction The case of Munna Lal v. State Of U.P. adjudicated by the Allahabad High Court on...

High Court Confirms Non-Maintainability of Writ Petitions in Non-Statutory Housing Contracts

Date: Feb 16, 1990

High Court Confirms Non-Maintainability of Writ Petitions in Non-Statutory Housing Contracts Introduction The case of Anil Kumar Pandey v. State Of U.P adjudicated by the Allahabad High Court on...

Procedural Compliance Required for Valid Revenue Records under U.P. Consolidation of Holdings Act: Mohd. Raza v. Deputy Director Of Consolidation

Date: Feb 15, 1990

Procedural Compliance Required for Valid Revenue Records under U.P. Consolidation of Holdings Act: Mohd. Raza v. Deputy Director Of Consolidation Introduction The case of Mohd. Raza v. Deputy...

Section 132(4A) Presumption Limited and Rebuttable: Upholding Section 68 in Income Tax Assessments - Pushkar Narain Sarraf v. CIT

Date: Jan 19, 1990

Section 132(4A) Presumption Limited and Rebuttable: Upholding Section 68 in Income Tax Assessments 1. Introduction The case of Pushkar Narain Sarraf v. Commissioner Of Income-Tax adjudicated by the...

Clarifying Ownership and Transaction Nature Under the Income-Tax Act: Abdul Qayume v. Commissioner Of Income-Tax

Date: Dec 23, 1989

Clarifying Ownership and Transaction Nature Under the Income-Tax Act: Abdul Qayume v. Commissioner Of Income-Tax Introduction The case of Abdul Qayume v. Commissioner Of Income-Tax was adjudicated by...

Insurer’s Liability Excludes Death of Insured in Own Vehicle Accidents: The Oriental Fire and General Insurance Co. Ltd. v. Smt. Shakuntala Devi

Date: Dec 14, 1989

Insurer’s Liability Excludes Death of Insured in Own Vehicle Accidents: The Oriental Fire and General Insurance Co. Ltd. v. Smt. Shakuntala Devi Introduction The case of The Oriental Fire and General...

Preservation of Pre-Existing Right of Appeal under S. 173 of the Motor Vehicles Act, 1988 in Oriental Insurance Co. Ltd. v. Dhanram Singh

Date: Dec 5, 1989

Preservation of Pre-Existing Right of Appeal under S. 173 of the Motor Vehicles Act, 1988 in Oriental Insurance Company Ltd., Haldwani v. Dhanram Singh And Others Introduction The case of Oriental...

Enforceability of Compromise Agreements: Analyzing Bishambhar Nath Agarwal v. Kishan Chand and Others

Date: Oct 24, 1989

Enforceability of Compromise Agreements: Analyzing Bishambhar Nath Agarwal v. Kishan Chand and Others Introduction The case of Bishambhar Nath Agarwal v. Kishan Chand and Others adjudicated by the...

Proportional Punishments and Procedural Fairness in Dismissal: Insights from M/S Scooter India Ltd. v. Labour Court and Another

Date: Oct 11, 1989

Proportional Punishments and Procedural Fairness in Dismissal: Insights from M/S Scooter India Ltd. v. Labour Court and Another Introduction The case of M/S Scooter India Ltd. v. Labour Court And...

Shyam Jewellers v. Chief Commissioner (Administration) U.P: Affirming the Right to Writ Petitions Against Revenue Actions Involving Abuse of Authority

Date: Oct 7, 1989

Shyam Jewellers v. Chief Commissioner (Administration) U.P: Affirming the Right to Writ Petitions Against Revenue Actions Involving Abuse of Authority Introduction The case of Shyam Jewellers And...

Imprisonment for Life in the Rarest of Rare Cases: Analysis of Ram Achal v. State Of U.P.

Date: Aug 19, 1989

Imprisonment for Life in the Rarest of Rare Cases: Analysis of Ram Achal v. State Of U.P. Introduction The case of Ram Achal v. State Of U.P. adjudicated by the Allahabad High Court on August 18,...

Clarifying the Jurisdiction of Motor Accidents Claims Tribunals under Section 110 of the Motor Vehicles Act

Date: Jul 22, 1989

Clarifying the Jurisdiction of Motor Accidents Claims Tribunals under Section 110 of the Motor Vehicles Act Introduction The case of Union Of India v. Smt. Sushila Devi And Other adjudicated by the...

Expansion of Financial Corporation's Recovery Mechanisms in Krishna Utensils v. State Financial Corporation

Date: Jul 11, 1989

Expansion of Financial Corporation's Recovery Mechanisms in Krishna Utensils v. State Financial Corporation Introduction Case: Krishna Utensils, Rampur v. State Financial Corporation And Others...