Allahabad High Court Case Commentaries

Interpretation of "Tax Payable Under the Act" and Its Implications on Interest Liabilities in Sales Tax Cases

Date: Oct 23, 1980

Interpretation of "Tax Payable Under the Act" and Its Implications on Interest Liabilities in Sales Tax Cases Introduction The case of Annapurna Biscuit Manufacturing Co. And Others v. The State Of...

Clarification of 'Reason to Believe' Standard under Section 132A of the Income-Tax Act: Ganga Prasad Maheshwari v. CIT

Date: Oct 7, 1980

Clarification of 'Reason to Believe' Standard under Section 132A of the Income-Tax Act: Ganga Prasad Maheshwari v. Commissioner of Income-Tax Introduction The case of Ganga Prasad Maheshwari and...

Recognition of Injury Reports as Substantive Evidence under Section 294(3) Cr.P.C: Saddiq And Others v. State

Date: Oct 4, 1980

Recognition of Injury Reports as Substantive Evidence under Section 294(3) Cr.P.C: Saddiq And Others v. State Introduction The case of Saddiq And Others v. State, adjudicated by the Allahabad High...

Inclusion of Excess Finance and Assembling Charges in Taxable Income: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. U.P State Agro Industrial Corporation

Date: Sep 17, 1980

Inclusion of Excess Finance and Assembling Charges in Taxable Income: Insights from Addl. Commissioner Of Income-Tax, Lucknow v. U.P State Agro Industrial Corporation Introduction The case of Addl....

Reaffirmation of Burden of Proof under Section 271(1)(c): Allahabad High Court in Addl. Commissioner Of Income-Tax, Kanpur v. D.D Lamba And Co.

Date: Sep 11, 1980

Reaffirmation of Burden of Proof under Section 271(1)(c): Allahabad High Court in Addl. Commissioner Of Income-Tax, Kanpur v. D.D Lamba And Co. Introduction The case of Addl. Commissioner Of...

Protection Against Undue Influence in Property Transactions: Ashok Kumar v. Gaon Sabha

Date: Sep 11, 1980

Protection Against Undue Influence in Property Transactions: Ashok Kumar v. Gaon Sabha Introduction The case of Ashok Kumar and Another v. Gaon Sabha, Ratauli and Others, adjudicated by the Allahabad...

Ensuring Judicial Fairness: Acquittal Due to Lost Records in Sita Ram v. State of Uttar Pradesh

Date: Aug 21, 1980

Ensuring Judicial Fairness: Acquittal Due to Lost Records in Sita Ram and Others v. State of Uttar Pradesh Introduction The case of Sita Ram and Others v. State of Uttar Pradesh adjudicated by the...

Chewing Tobacco Classified as Food under Prevention of Food Adulteration Act: Insights from M/S. Khedan Lal & Sons v. State Of U.P And Another

Date: Aug 19, 1980

Chewing Tobacco Classified as Food under Prevention of Food Adulteration Act: Insights from M/S. Khedan Lal & Sons v. State Of U.P And Another Introduction The case of M/S. Khedan Lal & Sons v. State...

Merit-Based Admissions in Postgraduate Medical Courses: Insights from Dr. Pramod Kumar v. University Of Allahabad And Others

Date: Aug 12, 1980

Merit-Based Admissions in Postgraduate Medical Courses: Insights from Dr. Pramod Kumar v. University Of Allahabad And Others Introduction The case of Dr. Pramod Kumar v. University Of Allahabad And...

Interpretation of Concealment under Section 271(1)(c) with Respect to Revised Returns: Insights from Mohd. Ibrahim Azimulla v. Commissioner Of Income-Tax

Date: Aug 2, 1980

Interpretation of Concealment under Section 271(1)(c) with Respect to Revised Returns: Insights from Mohd. Ibrahim Azimulla v. Commissioner Of Income-Tax Introduction The case of Mohd. Ibrahim...

Enforcement of Copyright without Registration: Insights from Nav Sahitya Prakash v. Anand Kumar

Date: Jul 17, 1980

Enforcement of Copyright without Registration: Insights from Nav Sahitya Prakash v. Anand Kumar Introduction The case of Nav Sahitya Prakash And Others v. Anand Kumar And Others adjudicated by the...

Establishing Employer Liability in Contract Labour: Insights from Indian Explosives Ltd. v. State Of Uttar Pradesh And Others

Date: Jul 12, 1980

Establishing Employer Liability in Contract Labour: Insights from Indian Explosives Ltd. v. State Of Uttar Pradesh And Others Introduction The case of Indian Explosives Ltd. v. State Of Uttar Pradesh...

Ensuring Plaintiff's Compliance with Section 16(c) of the Specific Relief Act: Suraj Singh v. Sohan Lal

Date: Jul 11, 1980

Ensuring Plaintiff's Compliance with Section 16(c) of the Specific Relief Act: Suraj Singh v. Sohan Lal Introduction The case of Suraj Singh and Another v. Sohan Lal and Others was adjudicated by the...

Proportional Calculation of Extra Shift Depreciation in Seasonal Factories: Dhampur Sugar Mills Ltd. v. Commissioner Of Income-Tax

Date: Jul 8, 1980

Proportional Calculation of Extra Shift Depreciation in Seasonal Factories: Dhampur Sugar Mills Ltd. v. Commissioner Of Income-Tax Introduction In the landmark case of Dhampur Sugar Mills Ltd. v....

Recognition of Non-Capital Consideration in Partnership Formation: A Comprehensive Analysis of Commissioner Of Income-Tax v. Gupta Brothers

Date: Jul 8, 1980

Recognition of Non-Capital Consideration in Partnership Formation: A Comprehensive Analysis of Commissioner Of Income-Tax v. Gupta Brothers Introduction The case of Commissioner Of Income-Tax,...

Extension of Section 85 Evidence Act to Foreign Notaries Public in Tenancy Disputes: Insights from Abdul Jabbar v. 2nd Additional District Judge

Date: Apr 25, 1980

Extension of Section 85 Evidence Act to Foreign Notaries Public in Tenancy Disputes: Insights from Abdul Jabbar v. 2nd Additional District Judge Introduction The case of Abdul Jabbar v. 2nd...

Retrospective Legislative Amendments and Tax Classification: Indodan Milk Products v. State Of U.P

Date: Apr 12, 1980

Retrospective Legislative Amendments and Tax Classification: Indodan Milk Products v. State Of U.P Introduction The case of Indodan Milk Products v. State Of U.P was adjudicated by the Allahabad High...

Exclusion of Packing Charges from Excise Duty Assessable Value: Insights from State Of U.P And Another v. Union Of India And Others

Date: Apr 4, 1980

Exclusion of Packing Charges from Excise Duty Assessable Value: Insights from State Of U.P And Another v. Union Of India And Others Introduction The case of State Of U.P And Another v. Union Of India...

Restoration of Jurisdiction in Tenant Eviction Cases: Sheo Kishan Das v. The Prescribed Authority, Pilibhit And Another

Date: Apr 1, 1980

Restoration of Jurisdiction in Tenant Eviction Cases: Sheo Kishan Das v. The Prescribed Authority, Pilibhit And Another Introduction The case of Sheo Kishan Das v. The Prescribed Authority, Pilibhit...

Recognition of Non-Monetary Benefits in Professional Vocation: The Ram Kripal Tripathi Case

Date: Mar 29, 1980

Recognition of Non-Monetary Benefits in Professional Vocation: The Ram Kripal Tripathi Case Introduction The case of Addl. Commissioner Of Income-Tax, Lucknow v. Ram Kripal Tripathi revolves around...