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  • Commentaries
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Andhra Pradesh High Court Case Commentaries

Specification of Profit and Loss Shares for Section 26A Registration: Insights from Commissioner of Income-Tax v. Krishna Mining Co.

Specification of Profit and Loss Shares for Section 26A Registration: Insights from Commissioner of Income-Tax v. Krishna Mining Co.

Date: Aug 25, 1979
Specification of Profit and Loss Shares for Section 26A Registration: Insights from Commissioner of Income-Tax v. Krishna Mining Co. Introduction The case of Commissioner Of Income-Tax, A.P v....
Motor Engine Replacement Classified as Revenue Expenditure under Section 31, I.T. Act, 1961

Motor Engine Replacement Classified as Revenue Expenditure under Section 31, I.T. Act, 1961

Date: Aug 11, 1979
Motor Engine Replacement Classified as Revenue Expenditure under Section 31, I.T. Act, 1961 Introduction The case of Nathmal Bankatlal Parikh And Company v. Commissioner Of Income-Tax, A.P Iii....
Reaffirming the Burden of Proof in Penalty Proceedings under Section 271(1)(c)

Reaffirming the Burden of Proof in Penalty Proceedings under Section 271(1)(c)

Date: Jun 30, 1979
Reaffirming the Burden of Proof in Penalty Proceedings under Section 271(1)(c) Introduction The case of Additional Commissioner Of Income-Tax, A.P v. Burugupalli China Krishnamurthy (Decd.) And...
Comprehensive Commentary on Commissioner Of Wealth-Tax v. Subakaran Cangabhushan

Comprehensive Commentary on Commissioner Of Wealth-Tax v. Subakaran Cangabhushan

Date: Jun 28, 1979
Commissioner Of Wealth-Tax v. Subakaran Cangabhushan: Establishing Jurisdictional Parameters under Section 17(1) of the Wealth Tax Act, 1957 Introduction The case of Commissioner Of Wealth-Tax v....
Land Transfers for 'Pasupu Kumkuma' Exempt from Registration: Andhra Pradesh High Court's Groundbreaking Judgment

Land Transfers for 'Pasupu Kumkuma' Exempt from Registration: Andhra Pradesh High Court's Groundbreaking Judgment

Date: Apr 28, 1979
Land Transfers for 'Pasupu Kumkuma' Exempt from Registration: Andhra Pradesh High Court's Groundbreaking Judgment Introduction The case of Bhubaneswar Naik Santoshrai And Etc. Etc. v. The Special...
Exclusion of Post-Manufacturing Costs from Excise Duty Assessment: Insights from Indo-National Limited v. Union of India and Others

Exclusion of Post-Manufacturing Costs from Excise Duty Assessment: Insights from Indo-National Limited v. Union of India and Others

Date: Apr 26, 1979
Exclusion of Post-Manufacturing Costs from Excise Duty Assessment: Insights from Indo-National Limited v. Union of India and Others Introduction The case of Indo-National Limited, Nellore-4 And...
Overruling of Eswaraiah v. Khani: Strengthening Rent Control Acts' Supremacy over Private Lease Agreements

Overruling of Eswaraiah v. Khani: Strengthening Rent Control Acts' Supremacy over Private Lease Agreements

Date: Apr 26, 1979
Overruling of Eswaraiah v. Khani: Strengthening Rent Control Acts' Supremacy over Private Lease Agreements Introduction The case of Shankerlal Gupta v. V. Jagdishwar Rao adjudicated by the Andhra...
Andhra Pradesh High Court Establishes Guidelines for Commissioner’s Discretion under Section 273A in Income Tax Penalty Cases

Andhra Pradesh High Court Establishes Guidelines for Commissioner’s Discretion under Section 273A in Income Tax Penalty Cases

Date: Apr 3, 1979
Andhra Pradesh High Court Establishes Guidelines for Commissioner’s Discretion under Section 273A in Income Tax Penalty Cases Introduction The case of Seetha Mahalakshmi Rice And Groundnut Oil Mill...
Establishing Legatee Rights Without Probate: Insights from A.S. Murthy v. D.V.S.S. Murthy

Establishing Legatee Rights Without Probate: Insights from A.S. Murthy v. D.V.S.S. Murthy

Date: Mar 27, 1979
Establishing Legatee Rights Without Probate: Insights from A.S. Murthy v. D.V.S.S. Murthy Introduction A.S. Murthy v. D.V.S.S. Murthy is a landmark case adjudicated by the Andhra Pradesh High Court...
P. Satyanarayana v. The Land Reforms Tribunal: Jurisdiction to Reopen Final Orders Clarified

P. Satyanarayana v. The Land Reforms Tribunal: Jurisdiction to Reopen Final Orders Clarified

Date: Mar 23, 1979
P. Satyanarayana v. The Land Reforms Tribunal: Jurisdiction to Reopen Final Orders Clarified Introduction P. Satyanarayana v. The Land Reforms Tribunal And Others is a landmark judgment delivered by...
Vicarious Liability and Insurance Obligations in Motor Accidents: Analysis of Meesala Suryanarayana v. Goli Satyavathi & Others

Vicarious Liability and Insurance Obligations in Motor Accidents: Analysis of Meesala Suryanarayana v. Goli Satyavathi & Others

Date: Mar 10, 1979
Vicarious Liability and Insurance Obligations in Motor Accidents: Analysis of Meesala Suryanarayana v. Goli Satyavathi & Others Introduction The case of Meesala Suryanarayana v. Goli Satyavathi &...
Affirmation of Assessing Authority's Discretion in Imposing Penalties under Section 140A(3)

Affirmation of Assessing Authority's Discretion in Imposing Penalties under Section 140A(3)

Date: Mar 8, 1979
Affirmation of Assessing Authority's Discretion in Imposing Penalties under Section 140A(3): The Sarvaraya Textiles Case Introduction The case of Addl. Commissioner Of Income-Tax, A.P v. Sarvaraya...
Singh Trading Company v. Commercial Tax Officer: Single Point Taxation on Cashewnut and Kernel Established

Singh Trading Company v. Commercial Tax Officer: Single Point Taxation on Cashewnut and Kernel Established

Date: Mar 2, 1979
Singh Trading Company v. Commercial Tax Officer: Single Point Taxation on Cashewnut and Kernel Established Introduction The case of Singh Trading Company v. Commercial Tax Officer, Srikakulam...
Assessment of Unregistered Firms: Insights from Deccan Bharat Khandsari Sugar Factory v. Commissioner Of Income-Tax, A.P

Assessment of Unregistered Firms: Insights from Deccan Bharat Khandsari Sugar Factory v. Commissioner Of Income-Tax, A.P

Date: Feb 22, 1979
Assessment of Unregistered Firms: Insights from Deccan Bharat Khandsari Sugar Factory v. Commissioner Of Income-Tax, A.P Introduction The case of Deccan Bharat Khandsari Sugar Factory v. Commissioner...
Interest on Refunds Pursuant to Appellate Orders: Andhra Pradesh High Court Clarifies Applicability of Section 244 over Section 214

Interest on Refunds Pursuant to Appellate Orders: Andhra Pradesh High Court Clarifies Applicability of Section 244 over Section 214

Date: Feb 22, 1979
Interest on Refunds Pursuant to Appellate Orders: Andhra Pradesh High Court Clarifies Applicability of Section 244 over Section 214 Introduction The case of Trustees Of H.E.H The Nizam's Religious...
Affirming Labour Court Jurisdiction for Statutory Bonus and Minimum Wage Claims: Anand Oil Industries v. Labour Court, Hyderabad

Affirming Labour Court Jurisdiction for Statutory Bonus and Minimum Wage Claims: Anand Oil Industries v. Labour Court, Hyderabad

Date: Dec 29, 1978
Affirming Labour Court Jurisdiction for Statutory Bonus and Minimum Wage Claims Anand Oil Industries v. Labour Court, Hyderabad Andhra Pradesh High Court | Date: 28 December 1978 Introduction The...
High Court's Inherent Powers Under Section 482 Cr.P.C: Insights from Puritipati Jagga Reddi Case

High Court's Inherent Powers Under Section 482 Cr.P.C: Insights from Puritipati Jagga Reddi Case

Date: Dec 5, 1978
High Court's Inherent Powers Under Section 482 Cr.P.C: Insights from Puritipati Jagga Reddi Case Introduction The landmark judgment in Puritipati Jagga Reddi delivered by the Andhra Pradesh High...
Liberal Interpretation of Order 1 Rule 10(2) CPC: Necessity of Adding Necessary Parties for Comprehensive Adjudication

Liberal Interpretation of Order 1 Rule 10(2) CPC: Necessity of Adding Necessary Parties for Comprehensive Adjudication

Date: Nov 15, 1978
Liberal Interpretation of Order 1 Rule 10(2) CPC: Necessity of Adding Necessary Parties for Comprehensive Adjudication Introduction The case of Khaja Abdul Khader, President, Managing Committee,...
Prohibition of Strikes Under Section 10(3) of the Industrial Disputes Act: Insights from Eenadu Press Workers' Union v. Government of Andhra Pradesh

Prohibition of Strikes Under Section 10(3) of the Industrial Disputes Act: Insights from Eenadu Press Workers' Union v. Government of Andhra Pradesh

Date: Oct 28, 1978
Prohibition of Strikes Under Section 10(3) of the Industrial Disputes Act: Insights from Eenadu Press Workers' Union v. Government of Andhra Pradesh Introduction The case of Eenadu Press Workers'...
Comprehensive Analysis of B. Lakshmikantha Rao v. D. Chinna Mallaiah: Interpreting section 9-A of the Representation of the People Act, 1951

Comprehensive Analysis of B. Lakshmikantha Rao v. D. Chinna Mallaiah: Interpreting section 9-A of the Representation of the People Act, 1951

Date: Sep 9, 1978
Comprehensive Analysis of B. Lakshmikantha Rao v. D. Chinna Mallaiah: Interpreting section 9-A of the Representation of the People Act, 1951 Introduction The case of B. Lakshmikantha Rao v. D. Chinna...
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