Andhra Pradesh High Court Case Commentaries

Rule 1D of the Wealth-Tax Rules: Mandatory or Directory? Insights from Dr. D. Renuka v. Commissioner Of Wealth-Tax

Date: Jul 30, 1988

Rule 1D of the Wealth-Tax Rules: Mandatory or Directory? Insights from Dr. D. Renuka v. Commissioner Of Wealth-Tax Introduction The case of Dr. D. Renuka v. Commissioner Of Wealth-Tax (Andhra Pradesh...

Limits of Writ Jurisdiction in Sub-Lease Agreements Under Mineral Concession Rules: Y.S Raja Reddy v. Andhra Pradesh Mining Corporation Ltd.

Date: Jul 23, 1988

Limits of Writ Jurisdiction in Sub-Lease Agreements Under Mineral Concession Rules Y.S Raja Reddy v. Andhra Pradesh Mining Corporation Ltd. Andhra Pradesh High Court, 1988 Introduction The case of...

Expansion of Section 55A's Authority: Validity of Second References by Income Tax Officers in Valuation Procedures – Daulatram v. Income-Tax Officer

Date: Jul 19, 1988

Expansion of Section 55A's Authority: Validity of Second References by Income Tax Officers in Valuation Procedures – Daulatram And Others v. Income-Tax Officer And Another Introduction The case of...

Expanding the Definition of Plant: Commissioner Of Income-Tax v. Sri Krishna Bottlers Pvt. Ltd.

Date: Apr 30, 1988

Expanding the Definition of Plant: Commissioner Of Income-Tax v. Sri Krishna Bottlers Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Sri Krishna Bottlers Pvt. Ltd. was adjudicated...

Refund Time Limits Overruled in Cases of Illegally Collected Excise Duty: U Foam Private Ltd. v. Collector Of Central Excise

Date: Apr 23, 1988

Refund Time Limits Overruled in Cases of Illegally Collected Excise Duty Introduction The case of U Foam Private Ltd. v. Collector Of Central Excise adjudicated by the Andhra Pradesh High Court on...

A. Rajam v. M. Manikya Reddy & Another: Redefining Compensation for the Loss of a Housewife and Mother

Date: Apr 1, 1988

A. Rajam v. M. Manikya Reddy & Another: Redefining Compensation for the Loss of a Housewife and Mother Introduction The case of A. Rajam v. M. Manikya Reddy & Another adjudicated by the Andhra...

Government of India Excluded as 'Person Resident in India' for Investment Allowance and Tax Relief Under Sections 32A and 80J

Date: Mar 23, 1988

Government of India Excluded as 'Person Resident in India' for Investment Allowance and Tax Relief Under Sections 32A and 80J Introduction The case of Commissioner Of Income-Tax v. Dredging...

Dondapati Vinodu v. B. Baswa Raju: Redefining Damages for Agriculturist's Death under Section 110B, Motor Vehicles Act

Date: Mar 15, 1988

Dondapati Vinodu v. B. Baswa Raju: Redefining Damages for Agriculturist's Death under Section 110B, Motor Vehicles Act Introduction The case of Dondapati Vinodu And Others v. B. Baswa Raju And Others...

Redefining Creditor Status of Redeemable Preference Shareholders: Lalchand Surana v. Hyderabad Vanaspathy Ltd.

Date: Mar 12, 1988

Redefining Creditor Status of Redeemable Preference Shareholders: Lalchand Surana v. Hyderabad Vanaspathy Ltd. Introduction The case of Lalchand Surana And Others v. M/S. Hyderabad Vanaspathy Ltd....

Strict Enforcement of Section 40A(3): Cash Payment Deductions in Income Tax

Date: Mar 12, 1988

Strict Enforcement of Section 40A(3): Cash Payment Deductions in Income Tax 1. Introduction The case of Late Smt. Jyothi Chellaram (By Lrs. Dr. Chellaram) v. Commissioner Of Income-Tax adjudicated by...

Clean Hands and Proof of Performance: Insights from G. Rosaiah v. C. Balarami Reddy And Another

Date: Mar 11, 1988

Clean Hands and Proof of Performance: Insights from G. Rosaiah v. C. Balarami Reddy And Another Introduction The case of G. Rosaiah v. C. Balarami Reddy And Another, adjudicated by the Andhra Pradesh...

State Bank of India v. State of Andhra Pradesh: Establishing the Non-Taxability of Safe Deposit Locker Charges Under Sales Tax Act

Date: Mar 10, 1988

State Bank of India v. State of Andhra Pradesh: Establishing the Non-Taxability of Safe Deposit Locker Charges Under Sales Tax Act Introduction In the landmark case of State Bank Of India And Others...

Section 43B Upholding: Andhra Pradesh High Court in Srikakollu Subba Rao & Co. v. Union Of India Establishes Precedent on Tax Deductibility

Date: Mar 4, 1988

Section 43B Upholding: Andhra Pradesh High Court in Srikakollu Subba Rao & Co. v. Union Of India Establishes Precedent on Tax Deductibility Introduction The case of Srikakollu Subba Rao & Co. And...

Interpretation of 'Produce' under Section 80J and Dual Deduction under Sections 80J and 80JJ: Sri Venkateswaea Hatcheries Case

Date: Mar 1, 1988

Interpretation of 'Produce' under Section 80J and Dual Deduction under Sections 80J and 80JJ: Sri Venkateswaea Hatcheries Case Introduction The case of Commissioner Of Income-Tax v. Sri Venkateswaea...

Validity of Advance Tax Payments and Penalty Imposition: J And J Dechane v. Commissioner Of Income-Tax

Date: Feb 25, 1988

Validity of Advance Tax Payments and Penalty Imposition: J And J Dechane v. Commissioner Of Income-Tax Introduction The case of J And J Dechane v. Commissioner Of Income-Tax, adjudicated by the...

Lakshmi Jewellery v. Commissioner Of Income-Tax: Clarification on Penalty for Concealment of Income under Section 271(1)(c)

Date: Feb 4, 1988

Lakshmi Jewellery v. Commissioner Of Income-Tax: Clarification on Penalty for Concealment of Income under Section 271(1)(c) Introduction Lakshmi Jewellery v. Commissioner Of Income-Tax is a landmark...

Y. Varalakshmi v. M. Nageswara Rao: Affirming Non-Pecuniary Damages for the Deceased in Motor Vehicle Accidents

Date: Jan 21, 1988

Y. Varalakshmi v. M. Nageswara Rao: Affirming Non-Pecuniary Damages for the Deceased in Motor Vehicle Accidents 1. Introduction The case of Y. Varalakshmi & Others v. M. Nageswara Rao & Others heard...

Expanding Locus Standi in Public Interest Litigation: Insights from Dhronamraju Satyanarayana v. N.T Rama Rao

Date: Jan 3, 1988

Expanding Locus Standi in Public Interest Litigation: Insights from Dhronamraju Satyanarayana v. N.T Rama Rao Introduction The case of Dhronamraju Satyanarayana v. N.T Rama Rao And Others,...

Reassessing Reassessment: Insights from Commissioner of Income-Tax v. G. Viswanatham

Date: Nov 28, 1987

Reassessing Reassessment: Insights from Commissioner of Income-Tax v. G. Viswanatham Introduction The case of Commissioner of Income-Tax v. G. Viswanatham is a landmark judgment delivered by the...

Set-Off of Interest Received Against Interest Paid During Construction Period: Insights from Commissioner Of Income-Tax v. Nagarjuna Steels Ltd.

Date: Nov 19, 1987

Set-Off of Interest Received Against Interest Paid During Construction Period: Insights from Commissioner Of Income-Tax v. Nagarjuna Steels Ltd. Introduction The case of Commissioner Of Income-Tax v....

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