Allahabad High Court Case Commentaries

Oudh Sugar Mill Ltd. v. Union Of India: Clarifying the Applicability of Excise Duty on Intermediate Products Used for Captive Consumption

Date: Apr 14, 1981

Oudh Sugar Mill Ltd. v. Union Of India: Clarifying the Applicability of Excise Duty on Intermediate Products Used for Captive Consumption Introduction The case of Oudh Sugar Mill Ltd. v. Union Of...

Applicability of U.P. Urban Buildings Act, 1972 to Existing Structures: Insights from Gopal Krishna Indley v. 5th Addl. District Judge

Date: Mar 14, 1981

Applicability of U.P. Urban Buildings Act, 1972 to Existing Structures: Insights from Gopal Krishna Indley v. 5th Addl. District Judge Introduction The case of Gopal Krishna Indley v. 5th Addl....

Interlocutory Orders and Revisional Jurisdiction: Insights from Indra Deo Pandey v. Bhagwati Devi

Date: Mar 11, 1981

Interlocutory Orders and Revisional Jurisdiction: Insights from Indra Deo Pandey v. Bhagwati Devi Introduction Indra Deo Pandey v. Bhagwati Devi is a landmark judgment delivered by the Allahabad High...

Imprisonment of Juristic Persons under Sections 277 & 278 of the Income Tax Act: Modi Industries Ltd. v. B.C. Goel

Date: Feb 26, 1981

Imprisonment of Juristic Persons under Sections 277 & 278 of the Income Tax Act: Modi Industries Ltd. v. B.C. Goel 1. Introduction The case of Modi Industries Limited Modinagar v. B.C. Goel...

Limits of High Court Jurisdiction Over Non-Statutorily Governed Co-operative Societies: Radha Charan Sharma v. U.P Co-Operative Federation

Date: Jan 24, 1981

Limits of High Court Jurisdiction Over Non-Statutorily Governed Co-operative Societies: Radha Charan Sharma v. U.P Co-Operative Federation Introduction The case of Radha Charan Sharma v. U.P...

Deductibility of Sales Tax Expenses under Mercantile Accounting: Insights from Haji Lal Mohd. Biri Works v. Commissioner Of Income-Tax

Date: Jan 16, 1981

Deductibility of Sales Tax Expenses under Mercantile Accounting: Insights from Haji Lal Mohd. Biri Works v. Commissioner Of Income-Tax Introduction The case of Haji Lal Mohd. Biri Works v....

State Bound by Constitutional Obligations: High Court Quashes Arbitrary Tender Acceptance in Yadav Medical Store v. State Of Uttar Pradesh

Date: Jan 9, 1981

State Bound by Constitutional Obligations: High Court Quashes Arbitrary Tender Acceptance in Yadav Medical Store v. The State Of Uttar Pradesh Introduction The case of Yadav Medical Store, Allahabad...

Appellate Court Upholds Lower Court's Assessment of Credibility in Chandra Shekhar v. Gur Prasad And Another

Date: Jan 7, 1981

Appellate Court Upholds Lower Court's Assessment of Credibility in Chandra Shekhar v. Gur Prasad And Another Introduction The case of Chandra Shekhar v. Gur Prasad And Another was adjudicated in the...

Setting Aside Ex Parte Decrees in Matrimonial Proceedings: Insights from Smt. Anjula v. Milan Kumar

Date: Dec 24, 1980

Setting Aside Ex Parte Decrees in Matrimonial Proceedings: Insights from Smt. Anjula v. Milan Kumar Introduction The case of Smt. Anjula v. Milan Kumar, adjudicated by the Allahabad High Court on...

Clarifying the Scope of Section 21: Insights from Commissioner Of Sales Tax, U.P, Lucknow v. Steel Engineering Corporation

Date: Dec 17, 1980

Clarifying the Scope of Section 21: Insights from Commissioner Of Sales Tax, U.P, Lucknow v. Steel Engineering Corporation Introduction The case of Commissioner Of Sales Tax, U.P, Lucknow v. Steel...

Radha Kishan v. State Of U.P: Affirming Rent Enhancement for Select Public Buildings

Date: Nov 13, 1980

Radha Kishan v. State Of U.P: Affirming Rent Enhancement for Select Public Buildings Introduction Radha Kishan v. State Of Uttar Pradesh and Others, adjudicated by the Allahabad High Court on...

Clarifying the Nullity of Marriages Under Section 11 of the Hindu Marriage Act: Insights from Smt. Sheel Wati v. Smt. Ram Nandani

Date: Nov 13, 1980

Clarifying the Nullity of Marriages Under Section 11 of the Hindu Marriage Act: Insights from Smt. Sheel Wati v. Smt. Ram Nandani Introduction The case of Smt. Sheel Wati v. Smt. Ram Nandani...

Ownership for Depreciation Purposes in Taxation: Analysis of Additional Commissioner Of Income-Tax v. U.P State Agro Industrial Corporation Ltd.

Date: Nov 5, 1980

Ownership for Depreciation Purposes in Taxation: Analysis of Additional Commissioner Of Income-Tax v. U.P State Agro Industrial Corporation Ltd. Introduction The case of Additional Commissioner Of...

Allahabad High Court Establishes Strict Burden of Proof for Benami Transactions: Prakash Narain v. Commissioner of Income-Tax and Wealth-Tax

Date: Oct 25, 1980

Allahabad High Court Establishes Strict Burden of Proof for Benami Transactions: Prakash Narain v. Commissioner of Income-Tax and Wealth-Tax Introduction The case of Prakash Narain v. Commissioner Of...

Binding Effect of Eviction Orders on Joint Tenants: Insights from Hukum Singh v. Prescribed Authority

Date: Oct 24, 1980

Binding Effect of Eviction Orders on Joint Tenants: Insights from Hukum Singh v. Prescribed Authority Introduction The case of Hukum Singh v. Prescribed Authority, Muzaffarnagar And Others...

Interpretation of "Tax Payable Under the Act" and Its Implications on Interest Liabilities in Sales Tax Cases

Date: Oct 23, 1980

Interpretation of "Tax Payable Under the Act" and Its Implications on Interest Liabilities in Sales Tax Cases Introduction The case of Annapurna Biscuit Manufacturing Co. And Others v. The State Of...

Clarification of 'Reason to Believe' Standard under Section 132A of the Income-Tax Act: Ganga Prasad Maheshwari v. CIT

Date: Oct 7, 1980

Clarification of 'Reason to Believe' Standard under Section 132A of the Income-Tax Act: Ganga Prasad Maheshwari v. Commissioner of Income-Tax Introduction The case of Ganga Prasad Maheshwari and...

Recognition of Injury Reports as Substantive Evidence under Section 294(3) Cr.P.C: Saddiq And Others v. State

Date: Oct 4, 1980

Recognition of Injury Reports as Substantive Evidence under Section 294(3) Cr.P.C: Saddiq And Others v. State Introduction The case of Saddiq And Others v. State, adjudicated by the Allahabad High...

Inclusion of Excess Finance and Assembling Charges in Taxable Income: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. U.P State Agro Industrial Corporation

Date: Sep 17, 1980

Inclusion of Excess Finance and Assembling Charges in Taxable Income: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. U.P State Agro Industrial Corporation Introduction The case of Addl....

Reaffirmation of Burden of Proof under Section 271(1)(c): Allahabad High Court in Addl. Commissioner Of Income-Tax, Kanpur v. D.D Lamba And Co.

Date: Sep 11, 1980

Reaffirmation of Burden of Proof under Section 271(1)(c): Allahabad High Court in Addl. Commissioner Of Income-Tax, Kanpur v. D.D Lamba And Co. Introduction The case of Addl. Commissioner Of...

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