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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 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. 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 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 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 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 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 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 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) 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 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 Introduction The case of Dhronamraju Satyanarayana v. N.T Rama Rao And Others,...
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. Introduction The case of Commissioner Of Income-Tax v....
Ex-Parte Appointment of Commissioners Under Order 26 Rule 9 CPC: N. Savitramma & Another v. B. Changa Reddy 1. Introduction N. Savitramma and Another v. B. Changa Reddy is a pivotal judgment...
Partial Deductibility of Composite Levies: Insights from Commissioner Of Income-Tax v. Hyderabad Allwyn Metal Works Ltd. Introduction The case of Commissioner Of Income-Tax v. Hyderabad Allwyn Metal...
Judicial Restraint in Ministerial Tenure: The Precedent Set in Dhronamraju Satyanarayana v. N.T Rama Rao Introduction The case of Dhronamraju Satyanarayana v. N.T Rama Rao And Others adjudicated by...
Vazir Sultan Tobacco Ltd. Judgment: Clarifying Business Assets and Perquisites under Income Tax Law Introduction The case of Commissioner of Income-Tax v. Vazir Sultan Tobacco Co. Ltd. adjudicated by...
Permanent Alimony Jurisdiction Under Section 25 of the Hindu Marriage Act: Insights from Silla Jagannadha Prasad Ramu v. Smt. Silla Lalitha Kumari 1. Introduction The case of Silla Jagannadha Prasad...
Capital Gains Tax on Agricultural Land Transfer Within Urban Limits: Legislative Competence Challenged Introduction The case of J. Raghottama Reddy v. S. Mutyam Reddy adjudicated by the Andhra...