Andhra Pradesh High Court Case Commentaries

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....

Ex-Parte Appointment of Commissioners Under Order 26 Rule 9 CPC: N. Savitramma & Another v. B. Changa Reddy

Date: Nov 12, 1987

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.

Date: Nov 12, 1987

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

Date: Nov 3, 1987

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

Date: Oct 27, 1987

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

Date: Oct 16, 1987

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

Date: Oct 10, 1987

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...

Disallowance of Cash Payments in Illegal Business Transactions: S. Venkata Subba Rao v. Commissioner Of Income-Tax

Date: Oct 9, 1987

Disallowance of Cash Payments in Illegal Business Transactions: S. Venkata Subba Rao v. Commissioner Of Income-Tax Introduction The case of S. Venkata Subba Rao v. Commissioner Of Income-Tax was...

Resolution of Ownership Rights of Protected Tenants under Andhra Pradesh Tenancy Act: Sada v. Tahsildar, Utnoor

Date: Sep 25, 1987

Resolution of Ownership Rights of Protected Tenants under Andhra Pradesh Tenancy Act: Sada v. Tahsildar, Utnoor Introduction The case of Sada v. Tahsildar, Utnoor, Adilabad District adjudicated by...

Restricting Landlord Eviction Rights under Section 10(3)(a)(iii): Smt. Vidya Bai v. Shankerlal

Date: Sep 25, 1987

Restricting Landlord Eviction Rights under Section 10(3)(a)(iii) Smt. Vidya Bai And Another v. Shankerlal And Another Court: Andhra Pradesh High Court Date: September 24, 1987 Introduction The case...

Principles for Computing Damages in Fatal Accident Cases: A.P. State Road Transport Corporation v. G. Ramanaiah

Date: Sep 24, 1987

Principles for Computing Damages in Fatal Accident Cases: A.P. State Road Transport Corporation v. G. Ramanaiah Introduction The case of A.P. State Road Transport Corporation v. G. Ramanaiah ([1987]...

Clarifying "Regular Assessment" and Interest Charges under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Padma Timber Depot

Date: Aug 26, 1987

Clarifying "Regular Assessment" and Interest Charges under the Income Tax Act: Insights from Commissioner Of Income-Tax v. Padma Timber Depot Introduction The case of Commissioner Of Income-Tax v....

State Bank Of Hyderabad v. Commissioner Of Income-Tax: Principles Governing Reassessment and Deduction Claims under Section 148

Date: Aug 25, 1987

State Bank Of Hyderabad v. Commissioner Of Income-Tax: Principles Governing Reassessment and Deduction Claims under Section 148 Introduction The case of State Bank Of Hyderabad v. Commissioner Of...

Warner Hindustan Limited v. Commissioner Of Income-Tax: Classification of Expenditures and Deductibility

Date: Aug 25, 1987

Warner Hindustan Limited v. Commissioner Of Income-Tax: Classification of Expenditures and Deductibility Introduction The case of Warner Hindustan Limited v. Commissioner Of Income-Tax was...

Establishing Mutuality in Associations: Insights from Commissioner Of Income-Tax v. Nataraj Finance Corporation

Date: Aug 20, 1987

Establishing Mutuality in Associations: Insights from Commissioner Of Income-Tax v. Nataraj Finance Corporation Introduction The case of Commissioner Of Income-Tax v. Nataraj Finance Corporation...

Tax Implications of Partnership Retirement and Goodwill: Insights from Commissioner Of Income-Tax v. P.H Patel

Date: Aug 14, 1987

Tax Implications of Partnership Retirement and Goodwill: Insights from Commissioner Of Income-Tax v. P.H Patel Introduction The case of Commissioner Of Income-Tax v. P.H Patel adjudicated by the...