Allahabad High Court Case Commentaries

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...

Deductibility of Expenses Post Asset Disposal: Seth Shiv Prasad v. Commissioner Of Income-Tax, U.P (1971)

Date: Mar 24, 1971

Deductibility of Expenses Post Asset Disposal: Seth Shiv Prasad v. Commissioner Of Income-Tax, U.P (1971) Introduction The case of Seth Shiv Prasad v. Commissioner Of Income-Tax, U.P, adjudicated by...

Validation of Gift Transfers via Accounting Entries: Bhau Ram Jawaharmal v. Commissioner Of Income-Tax

Date: Mar 24, 1971

Validation of Gift Transfers via Accounting Entries: Bhau Ram Jawaharmal v. Commissioner Of Income-Tax Introduction The case of Bhau Ram Jawaharmal v. Commissioner Of Income-Tax, U.P adjudicated by...

Judicial Clarification on the Nature of Administrative Orders under Section 274(2) in Income Tax Proceedings

Date: Mar 11, 1971

Judicial Clarification on the Nature of Administrative Orders under Section 274(2) in Income Tax Proceedings 1. Introduction The case of Ramlal Kishore Lal v. Commissioner Of Income-Tax, U.P...

Compulsory Retirement Without Stigma: Insights from Babu Ram Verma v. State of Uttar Pradesh

Date: Feb 13, 1971

Compulsory Retirement Without Stigma: Insights from Babu Ram Verma v. State of Uttar Pradesh Introduction The case of Babu Ram Verma v. State of Uttar Pradesh Through Commissioner And Secretary And...

Valid Termination of Tenancy: Hakim Ziaul Islam v. Mohd. Rafi

Date: Dec 16, 1970

Valid Termination of Tenancy: Hakim Ziaul Islam v. Mohd. Rafi Introduction The case of Hakim Ziaul Islam v. Mohd. Rafi adjudicated by the Allahabad High Court on December 15, 1970, addresses crucial...

Clarifying the Boundaries of 'Personal Immorality': Insights from State Of U.P v. B.N Singh And Others

Date: Nov 21, 1970

Clarifying the Boundaries of 'Personal Immorality': Insights from State Of U.P v. B.N Singh And Others Introduction The case of State Of U.P v. B.N Singh And Others, adjudicated by the Allahabad High...

Liability of Trustees under Section 21 of the Wealth-tax Act: Insights from Chintamani Ghosh Trust v. Commissioner Of Wealth-Tax, U.P.

Date: Nov 18, 1970

Liability of Trustees under Section 21 of the Wealth-tax Act: Insights from Chintamani Ghosh Trust v. Commissioner Of Wealth-Tax, U.P. Introduction The case of Chintamani Ghosh Trust v. Commissioner...

Reforming Delayed Compensation Claims: Insights from Satish Chandra v. State Of Uttar Pradesh

Date: Oct 15, 1970

Reforming Delayed Compensation Claims: Insights from Satish Chandra v. State Of Uttar Pradesh Introduction The case of Satish Chandra v. State Of Uttar Pradesh adjudicated by the Allahabad High Court...

Scope of Section 132(3) of the Income-tax Act: Analysis of Motilal v. Preventive Intelligence Officer Judgment

Date: Oct 15, 1970

Scope of Section 132(3) of the Income-tax Act: Analysis of Motilal v. Preventive Intelligence Officer Judgment Introduction The case of Motilal And Others v. Preventive Intelligence Officer, Central...

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