Allahabad High Court Case Commentaries

Ram Jas And Another v. Surendra Nath And Another: Establishing the Independence of Sections 90 and 90-A under the Evidence Act

Date: Jan 29, 1980

Ram Jas And Another v. Surendra Nath And Another: Establishing the Independence of Sections 90 and 90-A under the Evidence Act Introduction The case of Ram Jas And Another v. Surendra Nath And...

Declaration Suit Within Limitation Period: Raj Kumar Jain v. Smt. Jagwati Devi – A Landmark Judgment

Date: Jan 24, 1980

Declaration Suit Within Limitation Period: Raj Kumar Jain v. Smt. Jagwati Devi – A Landmark Judgment Introduction The case of Raj Kumar Jain And Others v. Smt. Jagwati Devi And Others adjudicated by...

Non-Retrospective Application of Section 12(3-A) in U.P. Urban Buildings Regulation Act: Khubi Singh Yadav v. District Judge, Allahabad

Date: Jan 22, 1980

Non-Retrospective Application of Section 12(3-A) in U.P. Urban Buildings Regulation Act: Khubi Singh Yadav v. District Judge, Allahabad Introduction The case of Khubi Singh Yadav v. District Judge,...

Jurisdiction Under Section 21 of the U.P. Sales Tax Act: Service of Notice and Estoppel Principles

Date: Jan 19, 1980

Jurisdiction Under Section 21 of the U.P. Sales Tax Act: Service of Notice and Estoppel Principles Introduction The case of Laxmi Narain Anand Prakash v. Commissioner Of Sales Tax ([1980] Allahabad...

Declaration of Nullity Under Section 11 of the Hindu Marriage Act: Upholding Anti-Bigamy Provisions

Date: Jan 8, 1980

Declaration of Nullity Under Section 11 of the Hindu Marriage Act: Upholding Anti-Bigamy Provisions Introduction The case of Smt. Aina Devi v. Bachan Singh And Another adjudicated by the Allahabad...

Establishing Undue Influence and Burden of Proof in Gift Deeds: Insights from Daya Shankar v. Smt. Bachi And Others

Date: Jan 5, 1980

Establishing Undue Influence and Burden of Proof in Gift Deeds: Insights from Daya Shankar v. Smt. Bachi And Others Introduction The case of Daya Shankar v. Smt. Bachi And Others adjudicated by the...

Voluntariness in Income Tax Return Filing: Hakam Singh v. CIT, Allahabad High Court

Date: Jan 2, 1980

Voluntariness in Income Tax Return Filing: Hakam Singh v. CIT, Allahabad High Court 1. Introduction The case of Hakam Singh and Others v. Commissioner of Income-Tax, Meerut adjudicated by the...

Defining 'Manufacturer': Philips India Ltd. vs. Union of India Sets Precedent

Date: Dec 15, 1979

Defining 'Manufacturer': Philips India Ltd. vs. Union of India Sets Precedent Introduction The case of Philips India Ltd. Etc. v. The Union Of India adjudicated by the Allahabad High Court on...

Discretionary Application of Section 216 in Advance Tax Underestimation: Insights from Commissioner Of Income-Tax, Kanpur v. Elgin Mills Co. Ltd.

Date: Nov 30, 1979

Discretionary Application of Section 216 in Advance Tax Underestimation: Insights from Commissioner Of Income-Tax, Kanpur v. Elgin Mills Co. Ltd. Introduction The case of Commissioner Of Income-Tax,...

Mangi Lal v. Addl. District And Sessions Judge, Lucknow: Defining Retrospectivity in Tenant Acquisitions under UP Urban Buildings Act

Date: Nov 29, 1979

Mangi Lal v. Addl. District And Sessions Judge, Lucknow: Defining Retrospectivity in Tenant Acquisitions under UP Urban Buildings Act Introduction Mangi Lal v. Addl. District And Sessions Judge,...

Addl. Commissioner Of Income-Tax, Lucknow v. Rani Pritam Kunwar: Establishing the Nature of Maintenance Obligations as Overriding Charges

Date: Nov 16, 1979

Addl. Commissioner Of Income-Tax, Lucknow v. Rani Pritam Kunwar: Establishing the Nature of Maintenance Obligations as Overriding Charges Introduction The case of Addl. Commissioner Of Income-Tax,...

Defining 'Plant' for Development Rebate: Insights from Commissioner Of Income-Tax, Lucknow-II v. Kanodia Warehousing Corporation

Date: Nov 16, 1979

Defining 'Plant' for Development Rebate: Insights from Commissioner Of Income-Tax, Lucknow-II v. Kanodia Warehousing Corporation Introduction The case of Commissioner Of Income-Tax, Lucknow-II v....

Strict Adherence to Limitation Periods under Cr.P.C: Insights from Prakash Chandra Sharma v. Kaushal Kishore

Date: Nov 15, 1979

Strict Adherence to Limitation Periods under Cr.P.C: Insights from Prakash Chandra Sharma v. Kaushal Kishore Introduction The case of Prakash Chandra Sharma v. Kaushal Kishore adjudicated by the...

Balancing Initial Intention and Subsequent Conduct in Capital Gains: Analysis of Income-Tax Officer, Manipuri v. Rani Ratnesh Kumari

Date: Nov 10, 1979

Balancing Initial Intention and Subsequent Conduct in Capital Gains: Analysis of Income-Tax Officer, Manipuri v. Rani Ratnesh Kumari Introduction The case of Income-Tax Officer, Manipuri v. Rani...

Rawalpindi Flour Mills: High Court Clarifies Standards for Penalties under I.T. Act Section 271(1)(c)

Date: Nov 3, 1979

Rawalpindi Flour Mills: High Court Clarifies Standards for Penalties under I.T. Act Section 271(1)(c) Introduction The case of Addl. Commissioner Of Income-Tax, Lucknow v. Rawalpindi Flour Mills (P.)...

Laxmi Kishore v. Har Prasad Shukla: Clarifying Revisional Jurisdiction under Section 25 of the Provincial Small Cause Courts Act

Date: Oct 30, 1979

Laxmi Kishore v. Har Prasad Shukla: Clarifying Revisional Jurisdiction under Section 25 of the Provincial Small Cause Courts Act Introduction The case of Laxmi Kishore v. Har Prasad Shukla...

Maharani Raj Laxmi Kumari Devi v. Controller Of Estate Duty: Affirmation of Coparcenary Rights and Estate Duty Implications

Date: Oct 17, 1979

Maharani Raj Laxmi Kumari Devi v. Controller Of Estate Duty: Affirmation of Coparcenary Rights and Estate Duty Implications Introduction The case of Maharani Raj Laxmi Kumari Devi v. Controller Of...

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