Andhra Pradesh High Court Case Commentaries

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

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

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

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

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

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

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

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

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

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....

Appeals Against Section 184(7) Orders Now Maintained Under Section 246: Andhra Pradesh High Court Decision

Date: Dec 17, 1975

Appeals Against Section 184(7) Orders Now Maintained Under Section 246: Andhra Pradesh High Court Decision Introduction The case of Additional Commissioner Of Income-Tax, A.P v. Chekka Ayyanna And...

Clarification of Magistrate's Jurisdiction under Section 457 Cr.P.C.: Insights from Balaji v. State of A.P

Date: Dec 17, 1975

Clarification of Magistrate's Jurisdiction under Section 457 Cr.P.C.: Insights from Balaji v. State Of A.P Through P.S Bhongir Introduction The case of Balaji v. State Of A.P Through P.S Bhongir...

Recognition of Sales-Tax as a Liability Under Mercantile Accounting

Date: Dec 16, 1975

Recognition of Sales-Tax as a Liability Under Mercantile Accounting Introduction The case of Addl. Commissioner Of Income-Tax v. T. Nagireddy & Co., adjudicated by the Andhra Pradesh High Court on...

Double Addition of Income: Assessing Unexplained Cash Credits under "Income from Other Sources"

Date: Dec 13, 1975

Double Addition of Income: Assessing Unexplained Cash Credits under "Income from Other Sources" Introduction The case of Commissioner Of Income-Tax, A.P v. Maduri Rajaiahgari Kistaiah adjudicated by...

Andhra Pradesh High Court Upholds Section 140A(3) of the Income-Tax Act, Rejecting Confiscatory Penalty Claims

Date: Dec 11, 1975

Andhra Pradesh High Court Upholds Section 140A(3) of the Income-Tax Act, Rejecting Confiscatory Penalty Claims Introduction The case of Kashiram v. Income-Tax Officer, E-Ward, Circle II, Hyderabad...

Non-Retroactivity of Sales Tax Exemption Rescission: The Yemmiganur Spinning Mills Judgment

Date: Dec 10, 1975

Non-Retroactivity of Sales Tax Exemption Rescission: The Yemmiganur Spinning Mills Judgment Introduction The Yemmiganur Spinning Mills Limited And Another v. State Of Andhra Pradesh And Others is a...

Rangaraya Medical College Exemption Under Section 10(22): Comprehensive Legal Commentary

Date: Dec 9, 1975

Rangaraya Medical College Exemption Under Section 10(22): Comprehensive Legal Commentary Introduction The case of Governing Body Of Rangaraya Medical College v. Income-Tax Officer, A-Ward, Circle I,...

Expanding Inherent Powers in Public Trust Litigation: Ramader Appala Narasinga Rao v. Chunduru Sarada

Date: Nov 29, 1975

Expanding Inherent Powers in Public Trust Litigation: Ramader Appala Narasinga Rao v. Chunduru Sarada Introduction The case of Ramader Appala Narasinga Rao v. Chunduru Sarada, adjudicated by the...

Exclusion of Beneficiary Entities from Appellate Rights in Land Acquisition: Andhra Pradesh Agricultural University v. Mahmoodunnlsa Begum

Date: Nov 19, 1975

Exclusion of Beneficiary Entities from Appellate Rights in Land Acquisition: Andhra Pradesh Agricultural University v. Mahmoodunnlsa Begum Introduction The case of Andhra Pradesh Agricultural...

Statutory Liability and Procedural Compliance: Insights from The Shipping Corporation Of India Ltd. v. The Union Of India

Date: Nov 8, 1975

Statutory Liability and Procedural Compliance: Insights from The Shipping Corporation Of India Ltd. v. The Union Of India Introduction The Shipping Corporation Of India Ltd., Bombay And Another v....