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  • Commentaries
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Allahabad High Court Case Commentaries

Shift of Burden of Proof under Section 271(1)(c) of the Income Tax Act: Insights from Rukmani Bahu v. Addl. Commissioner Of Incomertax, Lucknow

Shift of Burden of Proof under Section 271(1)(c) of the Income Tax Act: Insights from Rukmani Bahu v. Addl. Commissioner Of Incomertax, Lucknow

Date: May 27, 1978
Shift of Burden of Proof under Section 271(1)(c) of the Income Tax Act: Insights from Rukmani Bahu v. Addl. Commissioner Of Incomertax, Lucknow Introduction The case of Rukmani Bahu v. Additional...
Constitutional Continuity and Share Changes in Partnerships: Badri Narain Kashi Pd. v. Addl. Commr. Of I.T.

Constitutional Continuity and Share Changes in Partnerships: Badri Narain Kashi Pd. v. Addl. Commr. Of I.T.

Date: May 26, 1978
Constitutional Continuity and Share Changes in Partnerships: Badri Narain Kashi Pd. v. Addl. Commr. Of I.T. Introduction The case of Badri Narain Kashi Pd. v. Addl. Commissioner of I.T. adjudicated...
Strict Compliance with Section 16(c) of the Specific Relief Act in Specific Performance Actions: Mahmood Khan & Another v. Ayub Khan & Others

Strict Compliance with Section 16(c) of the Specific Relief Act in Specific Performance Actions: Mahmood Khan & Another v. Ayub Khan & Others

Date: May 23, 1978
Strict Compliance with Section 16(c) of the Specific Relief Act in Specific Performance Actions: Mahmood Khan & Another v. Ayub Khan & Others 1. Introduction The case of Mahmood Khan and Another v....
Procedural Flexibility in Section 184(7) Registration: Addl. Commissioner Of Income-Tax v. Murlidhar Mathura Prasad

Procedural Flexibility in Section 184(7) Registration: Addl. Commissioner Of Income-Tax v. Murlidhar Mathura Prasad

Date: May 20, 1978
Procedural Flexibility in Section 184(7) Registration: Addl. Commissioner Of Income-Tax v. Murlidhar Mathura Prasad Introduction The case of Addl. Commissioner Of Income-Tax v. Murlidhar Mathura...
Preservation of Land Compactness in Ceiling Laws: A Comprehensive Analysis of Udai Bir Singh v. State Of U.P And Others

Preservation of Land Compactness in Ceiling Laws: A Comprehensive Analysis of Udai Bir Singh v. State Of U.P And Others

Date: May 20, 1978
Preservation of Land Compactness in Ceiling Laws: A Comprehensive Analysis of Udai Bir Singh v. State Of U.P And Others Introduction The case of Udai Bir Singh v. State Of Uttar Pradesh And Others...
Dilbagh Singh v. The State Of Uttar Pradesh: Affirming Tenure-Holder Rights under the Zamindari Abolition Act

Dilbagh Singh v. The State Of Uttar Pradesh: Affirming Tenure-Holder Rights under the Zamindari Abolition Act

Date: May 17, 1978
Dilbagh Singh v. The State Of Uttar Pradesh: Affirming Tenure-Holder Rights under the Zamindari Abolition Act Introduction The case of Dilbagh Singh v. The State Of Uttar Pradesh And Another...
Classification of Interest on Purchase Tax Arrears as Non-Deductible Penalty: Saraya Sugar Mills Decision

Classification of Interest on Purchase Tax Arrears as Non-Deductible Penalty: Saraya Sugar Mills Decision

Date: May 12, 1978
Classification of Interest on Purchase Tax Arrears as Non-Deductible Penalty: Saraya Sugar Mills Decision Introduction In the landmark case of Saraya Sugar Mills (P.) Ltd. v. Commissioner Of...
Jaswant Singh v. State Of U.P.: Establishing the Non-Admissibility of Oral Evidence Under Section 4-A of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act

Jaswant Singh v. State Of U.P.: Establishing the Non-Admissibility of Oral Evidence Under Section 4-A of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act

Date: May 4, 1978
Jaswant Singh v. State Of U.P.: Establishing the Non-Admissibility of Oral Evidence Under Section 4-A of the Uttar Pradesh Imposition of Ceiling on Land Holdings Act Introduction Jaswant Singh v....
Continuity of Historical Legislation: Analysis of Mohan Agarwal v. Union Of India And Others

Continuity of Historical Legislation: Analysis of Mohan Agarwal v. Union Of India And Others

Date: Apr 23, 1978
Continuity of Historical Legislation: Analysis of Mohan Agarwal v. Union Of India And Others Introduction The case of Mohan Agarwal v. Union Of India And Others, adjudicated by the Allahabad High...
Finality of Judicial Decisions in Income Tax Reassessment: Manoo Lal Kedarnath v. Union Of India

Finality of Judicial Decisions in Income Tax Reassessment: Manoo Lal Kedarnath v. Union Of India

Date: Apr 19, 1978
Finality of Judicial Decisions in Income Tax Reassessment: Manoo Lal Kedarnath v. Union Of India Introduction The case of Manoo Lal Kedarnath v. Union Of India And Others adjudicated by the Allahabad...
Expansion of Penalty Waiver under Section 273A: Jakhodia Brothers v. Commissioner Of Income-Tax

Expansion of Penalty Waiver under Section 273A: Jakhodia Brothers v. Commissioner Of Income-Tax

Date: Apr 19, 1978
Expansion of Penalty Waiver under Section 273A: Jakhodia Brothers v. Commissioner Of Income-Tax 1. Introduction The case of Jakhodia Brothers v. Commissioner Of Income-Tax And Another adjudicated by...
Admissibility of Unregistered Documents for Collateral Purposes in Property Disputes: Insights from Hari Lal v. Amrik Singh

Admissibility of Unregistered Documents for Collateral Purposes in Property Disputes: Insights from Hari Lal v. Amrik Singh

Date: Apr 19, 1978
Admissibility of Unregistered Documents for Collateral Purposes in Property Disputes: Insights from Hari Lal v. Amrik Singh Introduction Case: Hari Lal v. Amrik Singh And Another Court: Allahabad...
Addl. Commissioner Of Income-Tax v. Saraya Distillery: Precedent on Charging Interest Under Section 215

Addl. Commissioner Of Income-Tax v. Saraya Distillery: Precedent on Charging Interest Under Section 215

Date: Apr 19, 1978
Addl. Commissioner Of Income-Tax v. Saraya Distillery: Precedent on Charging Interest Under Section 215 Introduction The case of Addl. Commissioner Of Income-Tax v. Saraya Distillery adjudicated by...
Recognition of Import Entitlements as Taxable Business Income under Section 28(iv) in Agra Chain Mfg. Co. v. Commissioner Of Income-Tax

Recognition of Import Entitlements as Taxable Business Income under Section 28(iv) in Agra Chain Mfg. Co. v. Commissioner Of Income-Tax

Date: Apr 8, 1978
Recognition of Import Entitlements as Taxable Business Income under Section 28(iv) in Agra Chain Mfg. Co. v. Commissioner Of Income-Tax Introduction The case of Agra Chain Mfg. Co. v. Commissioner Of...
Non-Timely Returns Filed Under Section 139(4) Do Not Exempt from Penalty Under Section 271(1)(a) - Metal India Products v. Commissioner Of Income Tax

Non-Timely Returns Filed Under Section 139(4) Do Not Exempt from Penalty Under Section 271(1)(a) - Metal India Products v. Commissioner Of Income Tax

Date: Apr 6, 1978
Non-Timely Returns Filed Under Section 139(4) Do Not Exempt from Penalty Under Section 271(1)(a) Introduction Metal India Products v. Commissioner Of Income Tax is a landmark judgment delivered by...
Clarifying the Scope of 'Case Decided' under Section 115 CPC: Modi Spinning v. Ladha Ram & Co.

Clarifying the Scope of 'Case Decided' under Section 115 CPC: Modi Spinning v. Ladha Ram & Co.

Date: Apr 4, 1978
Clarifying the Scope of 'Case Decided' under Section 115 CPC: Modi Spinning v. Ladha Ram & Co. Introduction The case of Modi Spinning And Weaving Mills Co. And Another v. Ladha Ram And Co....
Mool Chand Mahesh Chand v. Commissioner Of Income-Tax: Establishing Standards for Penalty Waiver under Section 273A

Mool Chand Mahesh Chand v. Commissioner Of Income-Tax: Establishing Standards for Penalty Waiver under Section 273A

Date: Mar 16, 1978
Mool Chand Mahesh Chand v. Commissioner Of Income-Tax: Establishing Standards for Penalty Waiver under Section 273A Introduction The case of Mool Chand Mahesh Chand v. Commissioner Of Income-Tax,...
Maintainability of Second Appeal in Hindu Marriage Act Proceedings: Smt. Gurbachan Kaur v. Sardar Swaran Singh

Maintainability of Second Appeal in Hindu Marriage Act Proceedings: Smt. Gurbachan Kaur v. Sardar Swaran Singh

Date: Mar 15, 1978
Maintainability of Second Appeal in Hindu Marriage Act Proceedings: Smt. Gurbachan Kaur v. Sardar Swaran Singh Introduction The case of Smt. Gurbachan Kaur v. Sardar Swaran Singh is a pivotal legal...
Interpretation of Section 457 Cr. P.C. 1973 in Ajai Singh v. Nathi Lal: A Landmark Judgment

Interpretation of Section 457 Cr. P.C. 1973 in Ajai Singh v. Nathi Lal: A Landmark Judgment

Date: Mar 7, 1978
Interpretation of Section 457 Cr. P.C. 1973 in Ajai Singh v. Nathi Lal: A Landmark Judgment Introduction The case of Ajai Singh v. Nathi Lal adjudicated by the Allahabad High Court on March 6, 1978,...
Reaffirming Judicial Discretion in Defense Striking: Mathura Prasad v. Vikram Jeet Singh

Reaffirming Judicial Discretion in Defense Striking: Mathura Prasad v. Vikram Jeet Singh

Date: Feb 10, 1978
Reaffirming Judicial Discretion in Defense Striking: Mathura Prasad v. Vikram Jeet Singh Introduction The case of Mathura Prasad v. Vikram Jeet Singh adjudicated by the Allahabad High Court on...
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