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  • Commentaries
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Andhra Pradesh High Court Case Commentaries

Route Permits Recognized as Capital Assets Subject to Capital Gains Tax: Andhra Pradesh High Court Verdict

Route Permits Recognized as Capital Assets Subject to Capital Gains Tax: Andhra Pradesh High Court Verdict

Date: Sep 9, 1976
Route Permits Recognized as Capital Assets Subject to Capital Gains Tax: Andhra Pradesh High Court Verdict Introduction The case of Addl. Commissioner Of Income-Tax, A.P v. Ganapathi Raju Jegi,...
Interpretation of Section 216 I.T. Act, 1961: Interest Levy When Income is Underestimated

Interpretation of Section 216 I.T. Act, 1961: Interest Levy When Income is Underestimated

Date: Sep 2, 1976
Interpretation of Section 216 I.T. Act, 1961: Interest Levy When Income is Underestimated Introduction The case of Addl. Commissioner Of Income-Tax, A.P v. Vazir Sultan Tobacco Company Ltd.,...
Jurisdiction of Inspecting Assistant Commissioner under Amended Section 271(1)(c)

Jurisdiction of Inspecting Assistant Commissioner under Amended Section 271(1)(c)

Date: Aug 26, 1976
Jurisdiction of Inspecting Assistant Commissioner under Amended Section 271(1)(c) Introduction The case of Addl. Commissioner Of Income-Tax, Anantapur v. Dr. Khaja Khutabuddinkhan (1976) before the...
Non-Examination of Complainant's Given-Up Witnesses Does Not Necessarily Invalidate Proceedings: Musara Narayana Reddy v. Kanakanti Mal Reddy

Non-Examination of Complainant's Given-Up Witnesses Does Not Necessarily Invalidate Proceedings: Musara Narayana Reddy v. Kanakanti Mal Reddy

Date: Aug 25, 1976
Non-Examination of Complainant's Given-Up Witnesses Does Not Necessarily Invalidate Proceedings: Musara Narayana Reddy v. Kanakanti Mal Reddy Introduction In the case of Musara Narayana Reddy And...
Rusum Collections Not Taxable as Income: Comprehensive Analysis of Buddala China Venkata Rao & Co. v. Commissioner Of Income-Tax

Rusum Collections Not Taxable as Income: Comprehensive Analysis of Buddala China Venkata Rao & Co. v. Commissioner Of Income-Tax

Date: Aug 24, 1976
Rusum Collections Not Taxable as Income: Comprehensive Analysis of Buddala China Venkata Rao & Co. v. Commissioner Of Income-Tax Introduction The case of Buddala China Venkata Rao & Co. v....
Allowance of Guest Expenses under Section 37(1) of the Income-Tax Act: Andhra Pradesh High Court in Addl. Commissioner Of Income-Tax, A.P v. Maddi Venkataratnam & Co. Ltd.

Allowance of Guest Expenses under Section 37(1) of the Income-Tax Act: Andhra Pradesh High Court in Addl. Commissioner Of Income-Tax, A.P v. Maddi Venkataratnam & Co. Ltd.

Date: Aug 21, 1976
Allowance of Guest Expenses under Section 37(1) of the Income-Tax Act: Andhra Pradesh High Court in Addl. Commissioner Of Income-Tax, A.P v. Maddi Venkataratnam & Co. Ltd. Introduction The case of...
Andhra Pradesh High Court Establishes Authority to Levy Tax on Changed Vehicle Classification

Andhra Pradesh High Court Establishes Authority to Levy Tax on Changed Vehicle Classification

Date: Aug 17, 1976
Andhra Pradesh High Court Establishes Authority to Levy Tax on Changed Vehicle Classification Introduction The case of Y. Peda Venkaiah v. The Regional Transport Officer, Nellore adjudicated by the...
Admissibility of Guarantee Commission as Revenue Expenditure under Section 37: Insights from Addl. Commissioner of Income-Tax, A.P v. Akkamba Textiles Ltd.

Admissibility of Guarantee Commission as Revenue Expenditure under Section 37: Insights from Addl. Commissioner of Income-Tax, A.P v. Akkamba Textiles Ltd.

Date: Aug 14, 1976
Admissibility of Guarantee Commission as Revenue Expenditure under Section 37: Insights from Addl. Commissioner of Income-Tax, A.P v. Akkamba Textiles Ltd. Introduction The case of Addl. Commissioner...
Non-Filing of Wealth-Tax Returns Constitutes Completed Default: Andhra Pradesh High Court

Non-Filing of Wealth-Tax Returns Constitutes Completed Default: Andhra Pradesh High Court

Date: Jul 31, 1976
Non-Filing of Wealth-Tax Returns Constitutes Completed Default: Andhra Pradesh High Court Introduction The case of Commissioner Of Wealth-Tax, Hyderabad v. R.D Chand adjudicated by the Andhra Pradesh...
Transfer of Property for Daughter's Marriage Not Considered a Taxable Gift under the Gift-Tax Act

Transfer of Property for Daughter's Marriage Not Considered a Taxable Gift under the Gift-Tax Act

Date: Jul 8, 1976
Transfer of Property for Daughter's Marriage Not Considered a Taxable Gift under the Gift-Tax Act Introduction The case of Commissioner of Gift-Tax, A.P v. Ch. Chandrasekhara Reddy was adjudicated by...
Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel

Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel

Date: Apr 24, 1976
Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel Introduction The case of The Andhra Pradesh State...
Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel

Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel

Date: Apr 24, 1976
Time Not Essence of Contract; Correcting Party Description Does Not Bar Limitation – Andhra Pradesh State Electricity Board v. Patel And Patel Introduction The case of The Andhra Pradesh State...
Supremacy of Local Endowment Act Over Transfer of Property Act: Andhra Pradesh High Court in Joint Commissioner v. Shaik Meera Saheb

Supremacy of Local Endowment Act Over Transfer of Property Act: Andhra Pradesh High Court in Joint Commissioner v. Shaik Meera Saheb

Date: Apr 21, 1976
Supremacy of Local Endowment Act Over Transfer of Property Act: Andhra Pradesh High Court in Joint Commissioner v. Shaik Meera Saheb Introduction The case of The Joint Commissioner Endowments...
Scope of Appellate Tribunal's Jurisdiction in Sales Tax Appeals: State Of Andhra Pradesh v. Venkata Rama Lingeshwara Rice Mill

Scope of Appellate Tribunal's Jurisdiction in Sales Tax Appeals: State Of Andhra Pradesh v. Venkata Rama Lingeshwara Rice Mill

Date: Mar 18, 1976
Scope of Appellate Tribunal's Jurisdiction in Sales Tax Appeals State Of Andhra Pradesh v. Venkata Rama Lingeshwara Rice Mill Court: Andhra Pradesh High Court Date: March 17, 1976 Introduction The...
Establishing Objective Test for Penalty under Section 271(1)(a) of the Income-tax Act

Establishing Objective Test for Penalty under Section 271(1)(a) of the Income-tax Act

Date: Mar 18, 1976
Establishing Objective Test for Penalty under Section 271(1)(a) of the Income-tax Act Introduction The case of Addl. Commissioner Of Income-Tax, A.P, And Another v. Dargapandarinath Tuljayya & Co....
Clarifying 'Actio Personalis Moritur Cum Persona' in Tort Claims: G. Jayaprakash v. State Of Andhra Pradesh

Clarifying 'Actio Personalis Moritur Cum Persona' in Tort Claims: G. Jayaprakash v. State Of Andhra Pradesh

Date: Feb 1, 1976
Clarifying 'Actio Personalis Moritur Cum Persona' in Tort Claims: G. Jayaprakash v. State Of Andhra Pradesh Introduction The case of G. Jayaprakash v. State Of Andhra Pradesh, adjudicated by the...
Clubbing of Income for Changed Partnerships under Section 187: Insights from Addl. Commissioner Of Income-Tax, A.P v. Visakha Flour Mills

Clubbing of Income for Changed Partnerships under Section 187: Insights from Addl. Commissioner Of Income-Tax, A.P v. Visakha Flour Mills

Date: Jan 24, 1976
Clubbing of Income for Changed Partnerships under Section 187: Insights from Addl. Commissioner Of Income-Tax, A.P v. Visakha Flour Mills Introduction The case of Addl. Commissioner Of Income-Tax,...
Interpretation of Consecutive Committee Membership Restrictions Under Section 21-c of the Andhra Pradesh Co-operative Societies Act, 1964

Interpretation of Consecutive Committee Membership Restrictions Under Section 21-c of the Andhra Pradesh Co-operative Societies Act, 1964

Date: Jan 1, 1976
Interpretation of Consecutive Committee Membership Restrictions Under Section 21-c of the Andhra Pradesh Co-operative Societies Act, 1964 Introduction The case of Kamareddy Suryanarayana v. District...
Jurisdiction of Civil Courts Under the Estates Abolition and Conversion into Ryotwari Act: Insights from Sangnbhotla Venkatramaiah v. Kallu Vankataswamy

Jurisdiction of Civil Courts Under the Estates Abolition and Conversion into Ryotwari Act: Insights from Sangnbhotla Venkatramaiah v. Kallu Vankataswamy

Date: Dec 30, 1975
Jurisdiction of Civil Courts Under the Estates Abolition and Conversion into Ryotwari Act: Insights from Sangnbhotla Venkatramaiah v. Kallu Vankataswamy Introduction Sangnbhotla Venkatramaiah v....
Reaffirmation of the De Facto Doctrine in Andhra Pradesh High Court: Immedisetti Ramkrishnaiah Sons v. State Of A.P

Reaffirmation of the De Facto Doctrine in Andhra Pradesh High Court: Immedisetti Ramkrishnaiah Sons v. State Of A.P

Date: Dec 20, 1975
Reaffirmation of the De Facto Doctrine in Andhra Pradesh High Court: Immedisetti Ramkrishnaiah Sons v. State Of A.P Introduction The case of Immedisetti Ramkrishnaiah Sons, Anakapalli And Others v....
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