Allahabad High Court Case Commentaries

Commissioner Of Sales Tax, U.P v. Hanuman Trading Company: A Landmark Judgment on Inter-State Purchase Taxation

Date: Oct 7, 1978

Commissioner Of Sales Tax, U.P v. Hanuman Trading Company: A Landmark Judgment on Inter-State Purchase Taxation Introduction The case of Commissioner Of Sales Tax, U.P v. Hanuman Trading Company...

Ensuring Genuine Partnership: Adherence to Profit Sharing Provisions - Setha Ram Dhanvir Singh v. Commissioner Of Income-Tax

Date: Sep 28, 1978

Ensuring Genuine Partnership: Adherence to Profit Sharing Provisions Introduction The case of Setha Ram Dhanvir Singh v. Commissioner Of Income-Tax, adjudicated by the Allahabad High Court on...

Revised Returns and Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. Radhey Shyam

Date: Sep 27, 1978

Revised Returns and Penalty Imposition under Section 271(1)(c) of the Income Tax Act: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. Radhey Shyam Introduction The case of Addl....

Ceiling Proceedings Maintainability During Consolidation Operations: Insights from Ram Charan v. State of Uttar Pradesh

Date: Sep 20, 1978

Ceiling Proceedings Maintainability During Consolidation Operations: Insights from Ram Charan v. State of Uttar Pradesh Introduction The case of Ram Charan v. State of Uttar Pradesh And Others,...

Clarification on Tax Exemption for Co-operative Societies: Commissioner Of Income-Tax v. U.P Co-Operative Cane Union Federation Ltd.

Date: Sep 19, 1978

Clarification on Tax Exemption for Co-operative Societies: Commissioner Of Income-Tax v. U.P Co-Operative Cane Union Federation Ltd. Introduction The case of Commissioner Of Income-Tax, Lucknow v....

Judicial Scrutiny on the Conclusiveness of Marriage Certificates under the Special Marriage Act

Date: Sep 12, 1978

Judicial Scrutiny on the Conclusiveness of Marriage Certificates under the Special Marriage Act Introduction The case of Altaf Hussain v. Nasreen Zahra adjudicated by the Allahabad High Court on...

Limitations on Cross-Objections in Motor Vehicles Act Appeals: Virendra Singh v. Smt. Phulmati

Date: Aug 8, 1978

Limitations on Cross-Objections in Motor Vehicles Act Appeals: Virendra Singh v. Smt. Phulmati Introduction The case of Virendra Singh v. Smt. Phulmati adjudicated by the Allahabad High Court on...

Comprehensive Commentary on Addl. Commissioner Of Income-Tax v. Vishnu Industrial Enterprises

Date: Aug 1, 1978

Carry Forward of Development Rebate in Income-Tax Assessments: Insights from Addl. Commissioner Of Income-Tax v. Vishnu Industrial Enterprises Introduction The case of Addl. Commissioner Of...

Limitations on Tax Deductions for Non-Business Use of Borrowed Capital: Insights from Marolia And Sons v. Commissioner Of Income-Tax

Date: Jul 29, 1978

Limitations on Tax Deductions for Non-Business Use of Borrowed Capital: Insights from Marolia And Sons v. Commissioner Of Income-Tax Introduction Marolia And Sons v. Commissioner Of Income-Tax is a...

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.

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

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

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

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

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

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

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....

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