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  • Commentaries
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Allahabad High Court Case Commentaries

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

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

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

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)

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

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...
Autonomous Authority in Employment Terminations: Insights from Magan Ram Yadava v. Deputy Director Of Education

Autonomous Authority in Employment Terminations: Insights from Magan Ram Yadava v. Deputy Director Of Education

Date: Oct 30, 1979
Autonomous Authority in Employment Terminations: Insights from Magan Ram Yadava v. Deputy Director Of Education And Others Introduction The case of Magan Ram Yadava v. Deputy Director Of Education...
Seth Satish Kumar Modi v. Wealth-Tax Officer: Upholding Commercial Valuation Principles in Wealth Assessment

Seth Satish Kumar Modi v. Wealth-Tax Officer: Upholding Commercial Valuation Principles in Wealth Assessment

Date: Oct 20, 1979
Seth Satish Kumar Modi v. Wealth-Tax Officer: Upholding Commercial Valuation Principles in Wealth Assessment Introduction The case of Seth Satish Kumar Modi v. Wealth-Tax Officer, Central Circle-III,...
Rejection of Incomplete Accounts and Yield Discrepancies: Bharat Milk Products v. Commissioner Of Income-Tax

Rejection of Incomplete Accounts and Yield Discrepancies: Bharat Milk Products v. Commissioner Of Income-Tax

Date: Oct 19, 1979
Rejection of Incomplete Accounts and Yield Discrepancies: Bharat Milk Products v. Commissioner Of Income-Tax Introduction The case of Bharat Milk Products v. Commissioner Of Income-Tax delivered by...
Maharani Raj Laxmi Kumari Devi v. Controller Of Estate Duty: Affirmation of Coparcenary Rights and Estate Duty Implications

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...
Accrual of Liability in Income Tax Law: Insights from Swadeshi Cotton Mill Co. Ltd. v. CIT, Kanpur

Accrual of Liability in Income Tax Law: Insights from Swadeshi Cotton Mill Co. Ltd. v. CIT, Kanpur

Date: Sep 28, 1979
Accrual of Liability in Income Tax Law: Insights from Swadeshi Cotton Mill Co. Ltd. v. Commissioner Of Income-Tax, Kanpur Introduction The case of Swadeshi Cotton Mill Co. Ltd. v. Commissioner Of...
Interpretation of Section 73A in Estate Duty Proceedings: Padampat Singhania Case

Interpretation of Section 73A in Estate Duty Proceedings: Padampat Singhania Case

Date: Sep 27, 1979
Interpretation of Section 73A in Estate Duty Proceedings: Padampat Singhania Case Introduction The case of Padampat Singhania And Others v. Controller Of Estate Duty, Kanpur adjudicated by the...
Preservation of Vested Rights in Appeals: Pratap Narain Agarwal v. Ram Narain Agarwal And Others

Preservation of Vested Rights in Appeals: Pratap Narain Agarwal v. Ram Narain Agarwal And Others

Date: Sep 21, 1979
Preservation of Vested Rights in Appeals: Pratap Narain Agarwal v. Ram Narain Agarwal And Others Introduction The case of Pratap Narain Agarwal v. Ram Narain Agarwal And Others delivered by the...
Mohd. Umar Khan v. Idris Mohd. Ghani And Others: Jurisdictional Clarity Between Civil and Revenue Courts

Mohd. Umar Khan v. Idris Mohd. Ghani And Others: Jurisdictional Clarity Between Civil and Revenue Courts

Date: Sep 13, 1979
Mohd. Umar Khan v. Idris Mohd. Ghani And Others: Jurisdictional Clarity Between Civil and Revenue Courts Introduction Mohd. Umar Khan v. Idris Mohd. Ghani And Others is a landmark judgment delivered...
Recognition of Hindu Undivided Family Status upon Marriage: Prem Kumar v. Commissioner Of Income-Tax

Recognition of Hindu Undivided Family Status upon Marriage: Prem Kumar v. Commissioner Of Income-Tax

Date: Sep 7, 1979
Recognition of Hindu Undivided Family Status upon Marriage: Prem Kumar v. Commissioner Of Income-Tax Introduction The case of Prem Kumar v. Commissioner Of Income-Tax was adjudicated by the Allahabad...
Judgment in Commissioner of Income Tax v. Modi Spinning Mills: Key Rulings on Entertainment Expenses, New Undertaking Exemption, Capital Computation, and Fair Rent Assessment

Judgment in Commissioner of Income Tax v. Modi Spinning Mills: Key Rulings on Entertainment Expenses, New Undertaking Exemption, Capital Computation, and Fair Rent Assessment

Date: Sep 6, 1979
Judgment in Commissioner of Income Tax v. Modi Spinning Mills: Key Rulings on Entertainment Expenses, New Undertaking Exemption, Capital Computation, and Fair Rent Assessment Introduction The case of...
Non-Taxability of Goodwill Share upon Partner Retirement under Section 47(ii)

Non-Taxability of Goodwill Share upon Partner Retirement under Section 47(ii)

Date: Sep 6, 1979
Non-Taxability of Goodwill Share upon Partner Retirement under Section 47(ii) Introduction The case of Commissioner Of Income-Tax, Lucknow v. Madan Lal Bhargava adjudicated by the Allahabad High...
Valid Assessment Requirements in Commissioner Of Income-Tax v. Ishwar Singh and Sons

Valid Assessment Requirements in Commissioner Of Income-Tax v. Ishwar Singh and Sons

Date: Aug 31, 1979
Valid Assessment Requirements in Commissioner Of Income-Tax v. Ishwar Singh and Sons Introduction The case of Commissioner Of Income-Tax v. Ishwar Singh and Sons adjudicated by the Allahabad High...
Allahabad High Court Upholds Section 80J Relief for New Business Units and Clarifies Disallowance under Section 40(a)(v) in Commissioner Of Income-Tax, U.P v. Hind Lamps Ltd.

Allahabad High Court Upholds Section 80J Relief for New Business Units and Clarifies Disallowance under Section 40(a)(v) in Commissioner Of Income-Tax, U.P v. Hind Lamps Ltd.

Date: Aug 29, 1979
Allahabad High Court Upholds Section 80J Relief for New Business Units and Clarifies Disallowance under Section 40(a)(v) in Commissioner Of Income-Tax, U.P v. Hind Lamps Ltd. Introduction The case of...
B.N Singh v. State Of U.P And Another: Upholding Bona Fide Public Employment Practices

B.N Singh v. State Of U.P And Another: Upholding Bona Fide Public Employment Practices

Date: Aug 25, 1979
B.N Singh v. State Of U.P And Another: Upholding Bona Fide Public Employment Practices Introduction B.N Singh v. State Of U.P And Another is a landmark judgment delivered by the Allahabad High Court...
Appealability of Penal Interest under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Geeta Ram Kali Ram

Appealability of Penal Interest under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Geeta Ram Kali Ram

Date: Aug 24, 1979
Appealability of Penal Interest under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Geeta Ram Kali Ram Introduction The case of Commissioner Of Income-Tax v. Geeta Ram Kali Ram was...
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