Allahabad High Court Case Commentaries

Implied Agency in Rent Payment via Money Order: Bhikha Lal vs. Munna Lal (1974)

Date: Apr 12, 1974

Implied Agency in Rent Payment via Money Order: Bhikha Lal vs. Munna Lal (1974) Introduction The case of Bhikha Lal and Others vs. Munna Lal adjudicated by the Allahabad High Court on April 11, 1974,...

Distinction Between Capital and Income in Charitable Trusts: Insights from Sri Dwarkadheesh Charitable Trust v. Income-Tax Officer

Date: Apr 4, 1974

Distinction Between Capital and Income in Charitable Trusts: Insights from Sri Dwarkadheesh Charitable Trust v. Income-Tax Officer Introduction The case of Sri Dwarkadheesh Charitable Trust v....

Ram Swarup Jain v. Janki Devi Bhagat Trust: Upholding Registration Requirements and Termination Notice Standards in Lease Agreements

Date: Feb 26, 1974

Ram Swarup Jain v. Janki Devi Bhagat Trust: Upholding Registration Requirements and Termination Notice Standards in Lease Agreements Introduction The case of Ram Swarup Jain v. Janki Devi Bhagat...

Doctrine of Tenant Induction by Mortgagees in Possession Under Section 76(a) of the Transfer of Property Act: Insights from Tajammul Husain v. Mir Khan And Others

Date: Feb 23, 1974

Doctrine of Tenant Induction by Mortgagees in Possession Under Section 76(a) of the Transfer of Property Act: Insights from Tajammul Husain v. Mir Khan And Others Introduction The case of Tajammul...

Non-Retroactive Applicability of Explanations under Section 271(1)(c) of the Income Tax Act

Date: Feb 23, 1974

Non-Retroactive Applicability of Explanations under Section 271(1)(c) of the Income Tax Act Introduction The case of Commissioner of Income-Tax, Lucknow v. Ram Achal Ram Sewak adjudicated by the...

Application of Section 271(1)(c) Post-1964 Amendment: Insights from Commissioner Of Income-Tax v. Data Ram Satpal

Date: Feb 22, 1974

Application of Section 271(1)(c) Post-1964 Amendment: Insights from Commissioner Of Income-Tax v. Data Ram Satpal Introduction The case of Commissioner Of Income-Tax v. Data Ram Satpal, adjudicated...

Educational Institutions and Sales Tax: Defining 'Dealer' Status

Date: Feb 13, 1974

Educational Institutions and Sales Tax: Defining 'Dealer' Status Introduction The case of The Indian Institute Of Technology, Kalyanpur, Kanpur v. The State Of Uttar Pradesh And Another adjudicated...

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

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)

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

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

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

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

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

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

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

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

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

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

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....