Allahabad High Court Case Commentaries

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

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

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

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

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

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)

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

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.

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

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

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...

Raj Narain Jain v. IIrd Additional District Judge: Affirmation of Covenant Binding Successors in Landlord-Tenant Relationships under U.P Act No. 13 of 1972

Date: Aug 19, 1979

Raj Narain Jain v. IIrd Additional District Judge: Affirmation of Covenant Binding Successors in Landlord-Tenant Relationships under U.P Act No. 13 of 1972 Introduction The case of Raj Narain Jain v....

Kallu v. State of U.P. (1979): Defining 'Irrigated Land' Under the Uttar Pradesh Imposition of Ceiling on Land Holdings Act

Date: Jul 12, 1979

Kallu v. State of U.P. (1979): Defining 'Irrigated Land' Under the Uttar Pradesh Imposition of Ceiling on Land Holdings Act Introduction Kallu v. State of U.P. is a significant judgment delivered by...

Pioneer Trading Syndicate v. Commissioner Of Income-Tax: Affirming Scrutiny Over Voluntary Disclosures

Date: Jul 5, 1979

Pioneer Trading Syndicate v. Commissioner Of Income-Tax: Affirming Scrutiny Over Voluntary Disclosures Introduction The case of Pioneer Trading Syndicate v. Commissioner Of Income-Tax, Lucknow...

Finality of Judgments Maintained Despite Admission of Review Applications

Date: May 12, 1979

Finality of Judgments Maintained Despite Admission of Review Applications Introduction In the landmark case of Sakal Singh And Others v. Smt. Devi And Another, adjudicated by the Allahabad High Court...

Clarification on Revisional Jurisdiction under Section 115 CPC: Jupiter Chit Fund Pvt. Ltd. v. Dwarka Dhiesh Dayal And Others

Date: May 4, 1979

Clarification on Revisional Jurisdiction under Section 115 CPC: Jupiter Chit Fund Pvt. Ltd. v. Dwarka Dhiesh Dayal And Others Introduction The case of Jupiter Chit Fund Pvt. Ltd. v. Dwarka Dhiesh...

Supervisory Jurisdiction Under Article 226: Examinations Committee’s Use of Circumstantial Evidence in Ghazanfar Rashid v. Board of High School

Date: May 2, 1979

Supervisory Jurisdiction Under Article 226: Examinations Committee’s Use of Circumstantial Evidence in Ghazanfar Rashid v. Board of High School And Intermediate Education, U.P, Allahabad And Others...

Judicial Oversight on Counsel Responsibilities in Default Dismissal: Nawabzada Mohd. Ishaq Khan v. The Delhi Iron And Steel Co. Ltd.

Date: May 2, 1979

Judicial Oversight on Counsel Responsibilities in Default Dismissal: Nawabzada Mohd. Ishaq Khan v. The Delhi Iron And Steel Co. Ltd. Introduction The case of Nawabzada Mohd. Ishaq Khan v. The Delhi...

Estoppel and Void Contracts: Insights from Sheopal And Others v. Smt. Lakhpata

Date: Apr 20, 1979

Estoppel and Void Contracts: Insights from Sheopal And Others v. Smt. Lakhpata Introduction The case of Sheopal And Others v. Smt. Lakhpata adjudicated by the Allahabad High Court in 1979 is a...

Limitation of Insurance Company's Liability under Section 95 of the Motor Vehicles Act: Desraj v. Ram Narain (1979)

Date: Apr 19, 1979

Limitation of Insurance Company's Liability under Section 95 of the Motor Vehicles Act: Desraj And Others v. Ram Narain And Others (S.) (1979) Introduction The case of Desraj And Others v. Ram Narain...

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