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  • Commentaries
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Allahabad High Court Case Commentaries

Adverse Possession in Joint Ancestral Property Requires Hostile Claim: Insights from Om Prakash v. Bhagwan

Adverse Possession in Joint Ancestral Property Requires Hostile Claim: Insights from Om Prakash v. Bhagwan

Date: Feb 8, 1974
Adverse Possession in Joint Ancestral Property Requires Hostile Claim: Insights from Om Prakash v. Bhagwan Introduction Om Prakash v. Bhagwan is a pivotal case adjudicated by the Allahabad High Court...
Impact of Sec. 5(2)(a) of the U.P Consolidation of Holdings Act on Writ Petitions

Impact of Sec. 5(2)(a) of the U.P Consolidation of Holdings Act on Writ Petitions

Date: Feb 2, 1974
Impact of Sec. 5(2)(a) of the U.P Consolidation of Holdings Act on Writ Petitions Introduction The case of Udai Bhan Singh Alias Babban Singh And Others v. Board Of Revenue, U.P At Allahabad And...
Allahabad High Court Establishes Clear Distinction Between Speculative and Hedging Transactions under Section 43(5)

Allahabad High Court Establishes Clear Distinction Between Speculative and Hedging Transactions under Section 43(5)

Date: Jan 12, 1974
Allahabad High Court Establishes Clear Distinction Between Speculative and Hedging Transactions under Section 43(5) Introduction The case of Raghunath Das Prahlad Das v. Commissioner Of Income-Tax,...
Expansion of State Government's Revisional Powers under Section 7-F: Overruling Prior Precedents on Eviction Orders

Expansion of State Government's Revisional Powers under Section 7-F: Overruling Prior Precedents on Eviction Orders

Date: Dec 13, 1973
Expansion of State Government's Revisional Powers under Section 7-F: Overruling Prior Precedents on Eviction Orders Introduction Syed Ajaz Ali Khan And Others v. Mohammad Rafiq And Others is a...
Allahabad High Court Establishes Precedent on Allowing Business Losses from Forfeiture of Security Deposits and Characterizing Share Sale Surpluses as Capital Gains

Allahabad High Court Establishes Precedent on Allowing Business Losses from Forfeiture of Security Deposits and Characterizing Share Sale Surpluses as Capital Gains

Date: Dec 12, 1973
Allahabad High Court Establishes Precedent on Allowing Business Losses from Forfeiture of Security Deposits and Characterizing Share Sale Surpluses as Capital Gains Introduction The case of...
Clarifying Immovable Property: Lease of Market Dues in Dropadi Devi v. Ram Das

Clarifying Immovable Property: Lease of Market Dues in Dropadi Devi v. Ram Das

Date: Dec 6, 1973
Clarifying Immovable Property: Lease of Market Dues in Dropadi Devi v. Ram Das Introduction The case of Dropadi Devi v. Ram Das, decided by the Allahabad High Court on December 5, 1973, addresses...
Broad Interpretation of 'Marketing of Commodities' under Section 10(29) Granted to State Warehousing Corporations

Broad Interpretation of 'Marketing of Commodities' under Section 10(29) Granted to State Warehousing Corporations

Date: Dec 1, 1973
Broad Interpretation of 'Marketing of Commodities' under Section 10(29) Granted to State Warehousing Corporations Introduction In the landmark case of U.P State Warehousing Corporation v. Income-Tax...
Interpretation of "Any Part" in Uttar Pradesh Consolidation of Holdings Act

Interpretation of "Any Part" in Uttar Pradesh Consolidation of Holdings Act

Date: Nov 9, 1973
Interpretation of "Any Part" in Uttar Pradesh Consolidation of Holdings Act Introduction The case of Ram Rati v. Gram Samaj adjudicated by the Allahabad High Court on November 8, 1973, presents a...
Admitting Minors to Partnership Benefits: Insights from Additional Commissioner Of Income-Tax, Kanpur v. Uttam Kumar Promod Kumar

Admitting Minors to Partnership Benefits: Insights from Additional Commissioner Of Income-Tax, Kanpur v. Uttam Kumar Promod Kumar

Date: Oct 21, 1973
Admitting Minors to Partnership Benefits: Insights from Additional Commissioner Of Income-Tax, Kanpur v. Uttam Kumar Promod Kumar Introduction The case of Additional Commissioner Of Income-Tax,...
Repercussions of Repealing Temporary Rent Control Legislation: Allahabad Theatres Pvt. Ltd. v. Kusum Kumari

Repercussions of Repealing Temporary Rent Control Legislation: Allahabad Theatres Pvt. Ltd. v. Kusum Kumari

Date: Sep 11, 1973
Repercussions of Repealing Temporary Rent Control Legislation: Allahabad Theatres Pvt. Ltd. v. Kusum Kumari Introduction The case of Allahabad Theatres Private Ltd. v. Kusum Kumari adjudicated by the...
Revisional Authority under Section 33B: Accountability to Legal Heirs of Deceased Assessees

Revisional Authority under Section 33B: Accountability to Legal Heirs of Deceased Assessees

Date: Sep 5, 1973
Revisional Authority under Section 33B: Accountability to Legal Heirs of Deceased Assessees Introduction The case of Commissioner of Income-Tax, U.P v. Late Sunder Lal (Through Bankey Behari Lal),...
Extending Relief Under Section 24 of the Hindu Marriage Act Despite Jurisdictional Challenges: Analyzing Surendra Kumar Asthana v. Kamlesh Asthana

Extending Relief Under Section 24 of the Hindu Marriage Act Despite Jurisdictional Challenges: Analyzing Surendra Kumar Asthana v. Kamlesh Asthana

Date: Sep 1, 1973
Extending Relief Under Section 24 of the Hindu Marriage Act Despite Jurisdictional Challenges: Analyzing Surendra Kumar Asthana v. Kamlesh Asthana Introduction The case of Surendra Kumar Asthana v....
Establishing Statutory Protections for Teachers in Affiliated Colleges: Vaish College v. Lakshmi Narain

Establishing Statutory Protections for Teachers in Affiliated Colleges: Vaish College v. Lakshmi Narain

Date: Aug 25, 1973
Establishing Statutory Protections for Teachers in Affiliated Colleges: Vaish College v. Lakshmi Narain Introduction The landmark case of Vaish College (Society), Shamli, Distt. Muzaffarnagar v....
Establishing Negligence Standards in Motor Vehicle Accident Claims: Babu Singh v. Champa Devi & Others

Establishing Negligence Standards in Motor Vehicle Accident Claims: Babu Singh v. Champa Devi & Others

Date: Aug 1, 1973
Establishing Negligence Standards in Motor Vehicle Accident Claims: Babu Singh v. Champa Devi & Others Introduction The case of Babu Singh v. Champa Devi & Others adjudicated by the Allahabad High...
Condensed Milk Classified as Milk for Sales Tax Exemption: Indodan Milk Products Ltd. v. Commissioner Of Sales Tax, U.P. (1973)

Condensed Milk Classified as Milk for Sales Tax Exemption: Indodan Milk Products Ltd. v. Commissioner Of Sales Tax, U.P. (1973)

Date: Jul 21, 1973
Condensed Milk Classified as Milk for Sales Tax Exemption Comprehensive Commentary on Indodan Milk Products Ltd. v. Commissioner Of Sales Tax, U.P. (1973) 1. Introduction The case of Indodan Milk...
No Right to Appeal Against Penal Interest Under Section 18A(6)/18A(8) of Indian Income-tax Act

No Right to Appeal Against Penal Interest Under Section 18A(6)/18A(8) of Indian Income-tax Act

Date: May 17, 1973
No Right to Appeal Against Penal Interest Under Section 18A(6)/18A(8) of Indian Income-tax Act Introduction The case of Vidyapat Singhania v. Commissioner of Income-Tax, Kanpur was adjudicated by the...
Interest Entitlement on Delayed Income Tax Refunds: Insights from Purshottam Dayal Varshney v. Commissioner Of Income-Tax

Interest Entitlement on Delayed Income Tax Refunds: Insights from Purshottam Dayal Varshney v. Commissioner Of Income-Tax

Date: May 17, 1973
Interest Entitlement on Delayed Income Tax Refunds: Insights from Purshottam Dayal Varshney v. Commissioner Of Income-Tax Introduction The case of Purshottam Dayal Varshney And Another v....
Nanha And Another v. Deputy Director Of Consolidation: Scope of Article 226 in Judicial Review

Nanha And Another v. Deputy Director Of Consolidation: Scope of Article 226 in Judicial Review

Date: May 16, 1973
Scope of Article 226 in Judicial Review: Insights from Nanha And Another v. Deputy Director Of Consolidation Introduction The case of Nanha And Another v. Deputy Director Of Consolidation, Kanpur And...
Reclassification of Lease Income as Business Income: Insights from Commissioner Of Income-Tax v. Vikram Cotton Mills Ltd.

Reclassification of Lease Income as Business Income: Insights from Commissioner Of Income-Tax v. Vikram Cotton Mills Ltd.

Date: May 9, 1973
Reclassification of Lease Income as Business Income: Insights from Commissioner Of Income-Tax v. Vikram Cotton Mills Ltd. Introduction The case of Commissioner Of Income-Tax, Lucknow v. Vikram Cotton...
Set-Off of Unabsorbed Depreciation on Reutilization of Assets in New Business: Commissioner Of Income-Tax v. Virmani Industries (P.) Ltd. Analysis

Set-Off of Unabsorbed Depreciation on Reutilization of Assets in New Business: Commissioner Of Income-Tax v. Virmani Industries (P.) Ltd. Analysis

Date: Apr 26, 1973
Set-Off of Unabsorbed Depreciation on Reutilization of Assets in New Business: Commissioner Of Income-Tax v. Virmani Industries (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v....
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