Allahabad High Court Case Commentaries

Reasonable Belief and Legal Seizure under Section 66 of the Gold (Control) Act: Analysis of Collector, Central Excise, Allahabad And Others v. L. Kashi Nath Jewellers

Date: Dec 10, 1971

Reasonable Belief and Legal Seizure under Section 66 of the Gold (Control) Act Collector, Central Excise, Allahabad And Others v. L. Kashi Nath Jewellers Introduction The case of Collector, Central...

Limitations on Cancellation of Sale Deeds Based on Possession: Debi Prasad v. Smt. Maika

Date: Nov 19, 1971

Limitations on Cancellation of Sale Deeds Based on Possession: Debi Prasad v. Smt. Maika 1. Introduction The case of Debi Prasad And Others v. Smt. Maika And Others adjudicated by the Allahabad High...

Set-Off of Unabsorbed Depreciation Against Business Income: Insight from Commissioner Of Income-Tax v. Rampur Timber & Turnery Co. Ltd.

Date: Nov 13, 1971

Set-Off of Unabsorbed Depreciation Against Business Income: Insight from Commissioner Of Income-Tax v. Rampur Timber & Turnery Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Rampur...

Urooj Abbas v. State Of U.P.: Clarifying Section 344(1A) of the Criminal Procedure Code

Date: Sep 25, 1971

Urooj Abbas v. State Of U.P.: Clarifying Section 344(1A) of the Criminal Procedure Code Introduction In the landmark case of Urooj Abbas v. State Of U.P., adjudicated by the Allahabad High Court on...

Sharma & Co. v. Income-Tax Officer: Clarifying Section 148 Proceedings and Tax Liability for Written-off Debts

Date: Sep 23, 1971

Sharma & Co. v. Income-Tax Officer: Clarifying Section 148 Proceedings and Tax Liability for Written-off Debts Introduction The case of Sharma & Co. v. Income-Tax Officer, Circle II, B-Ward, Kanpur...

Recognition of Discovery Procedures in Election Petitions: Insights from Raj Narain v. Smt. Indra Nehru Gandhi And Others

Date: Sep 15, 1971

Recognition of Discovery Procedures in Election Petitions: Insights from Raj Narain v. Smt. Indra Nehru Gandhi And Others Introduction The case of Raj Narain v. Smt. Indra Nehru Gandhi And Others was...

Inclusion of Provisions as Reserves in Capital Computation under the Super Profits Tax Act, 1963: A Comprehensive Analysis of Commissioner Of Income-Tax, U.P v. Security Printers Of India (P.) Ltd.

Date: Aug 10, 1971

Inclusion of Provisions as Reserves in Capital Computation under the Super Profits Tax Act, 1963: A Comprehensive Analysis of Commissioner Of Income-Tax, U.P v. Security Printers Of India (P.) Ltd....

Finality of Preliminary Decree in Consolidation Proceedings: Rudra Pal Singh v. Ram Pal Singh

Date: Jul 29, 1971

Finality of Preliminary Decree in Consolidation Proceedings: Rudra Pal Singh v. Ram Pal Singh Introduction The case of Rudra Pal Singh v. Ram Pal Singh and Others was adjudicated by the Allahabad...

Deductibility of Corporate Contributions to Public Infrastructure: Insights from L.H Sugar Factory & Oil Mills v. Commissioner Of Income-Tax

Date: Jul 29, 1971

Deductibility of Corporate Contributions to Public Infrastructure: Insights from L.H Sugar Factory & Oil Mills v. Commissioner Of Income-Tax Introduction The case of L.H Sugar Factory & Oil Mills...

Kulsumunnisa v. Ahmadi Begum: Establishing the Validity of Oral Gifts in Muslim Succession Law

Date: Jul 14, 1971

Kulsumunnisa v. Ahmadi Begum: Establishing the Validity of Oral Gifts in Muslim Succession Law Introduction Smt. Kulsumunnisa v. Smt. Ahmadi Begum And Others is a landmark judgment delivered by the...

Accrual of Bhumidhar Rights under U.P Zamindari Abolition and Land Reforms Act: Insights from Banshidhar v. Smt. Dhirajadhari

Date: May 21, 1971

Accrual of Bhumidhar Rights under U.P Zamindari Abolition and Land Reforms Act: Insights from Banshidhar v. Smt. Dhirajadhari Introduction The case of Banshidhar v. Smt. Dhirajadhari and Others,...

Change in Constitution of Partnership Firm upon Minor's Majority: Ram Narain Laxman Prasad v. Income-Tax Officer

Date: May 21, 1971

Change in Constitution of Partnership Firm upon Minor's Majority: Ram Narain Laxman Prasad v. Income-Tax Officer Introduction The case of Ram Narain Laxman Prasad v. Income-Tax Officer adjudicated by...

Defining the Limits of Implied Agency in Matrimonial Property Transactions: Analysis of Smt. Phuljhari Devi v. Mithai Lal and Others

Date: May 18, 1971

Defining the Limits of Implied Agency in Matrimonial Property Transactions: Analysis of Smt. Phuljhari Devi v. Mithai Lal and Others Introduction The case of Smt. Phuljhari Devi v. Mithai Lal And...

Comprehensive Commentary on Moinuddin v. Ch. Mohammad Imam-Uddin Ashraf: Defining Tenant's Payment Obligations under Section 3 of the U.P. Control of Rent and Eviction Act

Date: May 18, 1971

Defining Tenant's Payment Obligations under Section 3 of the U.P. Control of Rent and Eviction Act: Insights from Moinuddin v. Ch. Mohammad Imam-Uddin Ashraf Introduction The case of Moinuddin v. Ch....

Distinguishing Dissolution of Partnership from Conveyance: Insights from Narendra Bahadur Singh v. Chief Inspector Of Stamps

Date: May 7, 1971

Distinguishing Dissolution of Partnership from Conveyance: Insights from Narendra Bahadur Singh v. Chief Inspector Of Stamps Introduction The case of Narendra Bahadur Singh v. Chief Inspector Of...

Partial Partition of Hindu Undivided Family Capital for Tax Deduction: Landmark Ruling in Moti Lal Shyam Sunder v. Commissioner Of Income-Tax

Date: Apr 23, 1971

Partial Partition of Hindu Undivided Family Capital for Tax Deduction: Landmark Ruling in Moti Lal Shyam Sunder v. Commissioner Of Income-Tax Introduction The case of Moti Lal Shyam Sunder v....

Interpretation of 'Regular Assessment' under Section 18A(5) - Establishing Reference to Original Assessment Order

Date: Apr 23, 1971

Interpretation of 'Regular Assessment' under Section 18A(5) - Establishing Reference to Original Assessment Order Introduction The case of Sir Shadi Lal Sugar and General Mills Ltd. v. Union of India...

Dyer Meakin Breweries v. Commissioner Of Sales Tax, U.P: Defining Deposits as Bailment in Sales Tax Law

Date: Apr 3, 1971

Dyer Meakin Breweries v. Commissioner Of Sales Tax, U.P: Defining Deposits as Bailment in Sales Tax Law Introduction The case of Dyer Meakin Breweries Ltd. v. Commissioner Of Sales Tax, Uttar Pradesh...

Deductibility of Civil Litigation Expenses Under Section 10(2)(xv): Insights from Saharanpur Electric Supply Co. Ltd. v. Commissioner Of Income-Tax

Date: Mar 31, 1971

Deductibility of Civil Litigation Expenses Under Section 10(2)(xv): Insights from Saharanpur Electric Supply Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Saharanpur Electric Supply...

Determining Production Shortages and Applicability of Section 13(2) in Income-Tax Assessments: Insights from Raza Textiles Ltd. v. Commissioner Of Income-Tax

Date: Mar 24, 1971

Determining Production Shortages and Applicability of Section 13(2) in Income-Tax Assessments: Insights from Raza Textiles Ltd. v. Commissioner Of Income-Tax Introduction The case of Raza Textiles...

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