Character of Receipt Fixed at Inception: Bijli Cotton Mill v. Commissioner Of Income-Tax Introduction The case of Bijli Cotton Mill (P.) Ltd. v. Commissioner Of Income-Tax, Lucknow, adjudicated by...
Competency of Individual Partner Appeals in Income-Tax Assessments: Mohan Lal Khemka v. Commissioner Of Income-Tax, U.P Introduction The case of Mohan Lal Khemka v. Commissioner Of Income-Tax, U.P...
Res Judicata and Jurisdiction: Insights from Manzurul Haq v. Hakim Mohsin Ali 1. Introduction The case of Manzurul Haq v. Hakim Mohsin Ali, adjudicated by the Allahabad High Court on May 14, 1970, is...
Defining 'Yarn' vs 'Woollen Goods' in Uttar Pradesh Sales Tax: Comprehensive Analysis of Commissioner v. Sarin Textile Mills Introduction The case of Commissioner, Sales Tax, Uttar Pradesh v. Sarin...
Retrospective Application of Tax Legislation in Notified Areas: Insights from Notified Area Committee And Another v. Ram Singhasan Prasad Kalwar Introduction The case of Notified Area Committee And...
Affirmation of Quasi-Judicial Authority and Obligation to Provide Reasons in Eviction Permissions under U.P (Temporary) Control of Rent and Eviction Act Introduction The case of Ram Murti Saran v....
State Government's Quasi-Judicial Role and Obligation to Provide Reasons under the U.P. Temporary Control of Rent and Eviction Act Introduction The case of Prem Prakash Virmani Petitioner v. State...
Sales Tax Collection and Taxability: Insights from Commissioner of Income Tax v. Shiv Nath Prasad Introduction The case of Commissioner of Income Tax v. Shiv Nath Prasad adjudicated by the Allahabad...
Jurisdictional Clarity in Land Disputes: Parsottam v. Narottam Introduction Parsottam v. Narottam is a seminal judgment delivered by the Allahabad High Court on March 11, 1970. The case revolves...
Ganga Ram v. Phulwati: Presumption of Service of Registered Notices under Section 27, General Clauses Act Introduction The case of Ganga Ram v. Phulwati adjudicated by the Allahabad High Court on...
Presumption of Income Concealment under Section 271(1)(c) Upheld: Saeed Ahmad v. I.T. Commissioner Introduction The case of Saeed Ahmad v. Inspecting Assistant Commissioner Of Income-Tax, Range II,...
Section 49 of U.P. Consolidation of Holdings Act Bars Section 209 Suits in Consolidated Areas: Analysis of Badal v. Deputy Director of Consolidation Introduction The case of Badal v. Deputy Director...
Discretionary Limits on High Court Contempt Jurisdiction: Ram Rup Pandey v. B.K. Bhargava 1. Introduction The case of Ram Rup Pandey v. B.K. Bhargava adjudicated by the Allahabad High Court on...
Deductibility of Annuity Payments in Sales Tax: Insights from Shri Baidya Nath Ayurved Bhawan v. Commissioner Of Sales Tax 1. Introduction Shri Baidya Nath Ayurved Bhawan (P.) Ltd. v. Commissioner Of...
Limitation on Political Participation of Public Sector Employees under Article 19: Insights from Shyam Lal Sharma v. Life Insurance Corporation Of India Introduction The case of Shyam Lal Sharma v....
Retrospective Application of Article 226(1-A) in Writ Jurisdiction: Om Prakash v. Divisional Superintendent, Northern Railway Hazratganj, Lucknow Introduction The case of Om Prakash v. Divisional...
Finality of Civil Court Findings Under Section 146(1) of the Code of Criminal Procedure Affirmed Introduction The case of Farzand Ali v. Shaukat Ali was adjudicated by the Allahabad High Court on...
Invalid Adoption and Unenforceable Family Settlement under Hindu Law: A Comprehensive Analysis of Arjun Singh v. Virendra Nath & Another Introduction In the landmark case of Arjun Singh v. Virendra...
Revisional Jurisdiction Over Arbitration Awards: Insights from Shambhu Dayal v. Pt. Basdeo Sahai Introduction The case of Shambhu Dayal v. Pt. Basdeo Sahai adjudicated by the Allahabad High Court on...
Applying Sec.14 of Limitation Act to Extend Revision Periods in Tax Proceedings: Insights from Commissioner, Sales Tax U.P. v. Parson Tools And Plants 1. Introduction The case of Commissioner, Sales...