Andhra Pradesh High Court Case Commentaries

Inclusion of Minor Children's Partnership Income in Parental Total Income Under Section 64(1)(iii)

Date: Oct 18, 1984

Inclusion of Minor Children's Partnership Income in Parental Total Income Under Section 64(1)(iii) Introduction The case of Commissioner Of Income-Tax, Visakhapatnam v. G. Gopal Rao, And Others...

Net Interest Disallowance Under Section 40(b): Insights from Commissioner Of Income-Tax, A.P-II v. T.V Ramanaiah & Sons

Date: Oct 11, 1984

Net Interest Disallowance Under Section 40(b): Insights from Commissioner Of Income-Tax, A.P-II v. T.V Ramanaiah & Sons Introduction The case of Commissioner Of Income-Tax, A.P-II v. T.V Ramanaiah &...

Deductibility of Interest on Purchase Tax Loans and Non-Trading Nature of Excess Collections: Insights from Commissioner Of Income-Tax, A.P-I v. Chodavaram Co-Operative Sugars Ltd.

Date: Oct 10, 1984

Deductibility of Interest on Purchase Tax Loans and Non-Trading Nature of Excess Collections: Insights from Commissioner Of Income-Tax, A.P-I v. Chodavaram Co-Operative Sugars Ltd. Introduction The...

Deductibility of Interest and Salary Paid to Partners Representing Hindu Joint Families: Insights from N.T.R Estate v. Commissioner Of Income-Tax

Date: Oct 9, 1984

Deductibility of Interest and Salary Paid to Partners Representing Hindu Joint Families: Insights from N.T.R Estate v. Commissioner Of Income-Tax Introduction The case of N.T.R Estate v. Commissioner...

Limits of State Government's Exemption Power Under the Urban Land (Ceiling and Regulation) Act, 1976

Date: Sep 19, 1984

Limits of State Government's Exemption Power Under the Urban Land (Ceiling and Regulation) Act, 1976 Introduction The case of Katya Co-Operative Building Society Limited And Others v. Govt. Of Andhra...

Legal Ownership and Income Classification Under Income Tax: Analysis of Commissioner Of Income-Tax v. Trustees Of H.E.H The Nizam's Miscellaneous Trust

Date: Sep 18, 1984

Legal Ownership and Income Classification Under Income Tax: Analysis of Commissioner Of Income-Tax v. Trustees Of H.E.H The Nizam's Miscellaneous Trust Introduction The case of Commissioner Of...

The Chairman, A.P.S.R.T.C Hyderabad v. Smt. Shafiya Khatoo And Another: Redefining Compensation Calculation under Section 110-B of the Motor Vehicles Act

Date: Aug 25, 1984

The Chairman, A.P.S.R.T.C Hyderabad v. Smt. Shafiya Khatoo And Another: Redefining Compensation Calculation under Section 110-B of the Motor Vehicles Act Introduction The case of The Chairman,...

Clarifying Section 80J Deductions and Rule 19A: Insights from Commissioner Of Income-Tax v. Warner Hindusthan Ltd.

Date: Aug 25, 1984

Clarifying Section 80J Deductions and Rule 19A: Insights from Commissioner Of Income-Tax v. Warner Hindusthan Ltd. 1. Introduction The case of Commissioner Of Income-Tax v. Warner Hindusthan Ltd....

Permanent Dedication of Service Inams as Wakf Property: Insights from Andhra Pradesh Wakf Board v. S. Syed Ali Mulla

Date: Aug 7, 1984

Permanent Dedication of Service Inams as Wakf Property: Insights from Andhra Pradesh Wakf Board, Hyderabad v. S. Syed Ali Mulla And Others Introduction The case Andhra Pradesh Wakf Board, Hyderabad...

Condonation of Delay in Tax Appeals Under Evolving Legal Precedents: Insights from State of Andhra Pradesh v. Venkataramana Chuduva & Muramura Merchant (1984)

Date: Jul 28, 1984

Condonation of Delay in Tax Appeals Under Evolving Legal Precedents: Insights from State Of Andhra Pradesh v. Venkataramana Chuduva & Muramura Merchant (1984) Introduction The case of State Of Andhra...

Preserving Penalty Proceedings: Validity of Notices under Section 274 in Commissioner of Income-Tax, A.P. II v. Chandulal

Date: Jul 28, 1984

Preserving Penalty Proceedings: Validity of Notices under Section 274 in Commissioner of Income-Tax, A.P. II v. Chandulal Introduction The case of Commissioner Of Income-Tax, Andhra Pradesh-II v....

Forfeited Security Deposits as Revenue Receipts: Insights from Commissioner Of Income-Tax, A.P-III v. Balaji Chitra Mandir

Date: Jul 24, 1984

Forfeited Security Deposits as Revenue Receipts: Insights from Commissioner Of Income-Tax, A.P-III v. Balaji Chitra Mandir Introduction The case of Commissioner Of Income-Tax, A.P-III v. Balaji...

Defining Hedging Transactions and Appeal Rights: M.G Brothers v. Commissioner Of Income-Tax

Date: Jul 18, 1984

Defining Hedging Transactions and Appeal Rights: M.G Brothers v. Commissioner Of Income-Tax Introduction The case of M.G Brothers v. Commissioner Of Income-Tax was adjudicated by the Andhra Pradesh...

Interpretation of "Land Appurtenant" Under Section 54 of the Income Tax Act: Insights from Commissioner Of Income-Tax, A.P-II, Hyderabad v. Zaibunnisa Begum

Date: Jul 18, 1984

Interpretation of "Land Appurtenant" Under Section 54 of the Income Tax Act: Insights from Commissioner Of Income-Tax, A.P-II, Hyderabad v. Zaibunnisa Begum Introduction The case of Commissioner Of...

Clarifying the Scope of Section 195 I-T Act: Partial Income Deduction at Source Mandated

Date: Jul 3, 1984

Clarifying the Scope of Section 195 I-T Act: Partial Income Deduction at Source Mandated Introduction The case of Commissioner Of Income-Tax/Andhra Pradesh-III v. Superintending Engineer, Upper...

Order IX Rule 13 CPC Not Applicable to Section 17 Arbitration Decrees: Government Of Andhra Pradesh v. Bactchala Balaiah

Date: Jun 26, 1984

Order IX Rule 13 CPC Not Applicable to Section 17 Arbitration Decrees Government Of Andhra Pradesh And Another v. Bactchala Balaiah Andhra Pradesh High Court | Date: June 25, 1984 Introduction The...

Income Tax Implications of Leave Encashment and Allowances: Insights from M. Krishna Murthy v. Commissioner Of Income-Tax

Date: Jun 16, 1984

Income Tax Implications of Leave Encashment and Allowances: Insights from M. Krishna Murthy v. Commissioner Of Income-Tax Introduction The case of M. Krishna Murthy And Others v. Commissioner Of...

Margadarsi Chit Funds Accounting Method Affirmed: Andhra Pradesh High Court's Landmark Judgment

Date: Jun 14, 1984

Margadarsi Chit Funds Accounting Method Affirmed: Andhra Pradesh High Court's Landmark Judgment Introduction The case of Commissioner Of Income-Tax, A.P-II v. Margadarsi Chit Funds (P.) Ltd....

No Penalty Under Section 271(1)(a) When No Assessed Tax Exists

Date: Jun 13, 1984

No Penalty Under Section 271(1)(a) When No Assessed Tax Exists Introduction The case of P. Venkata Krishnayya Naidu And Son v. Commissioner Of Income-Tax, A.P, Hyderabad, adjudicated by the Andhra...

Estate Duty Not Deductible in Capital Gains Calculation: Andhra Pradesh High Court's Landmark Judgment

Date: Jun 13, 1984

Estate Duty Not Deductible in Capital Gains Calculation: Andhra Pradesh High Court's Landmark Judgment Introduction The case Commissioner Of Income-Tax, A.P-II, Hyderabad v. Bilquis Jahan Begum is a...