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  • Commentaries
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Andhra Pradesh High Court Case Commentaries

Taxation of Trust Income and Exemptions: Insights from Commissioner Of Income-Tax v. Nawab Sir Mir Osman Ali Bahadur

Taxation of Trust Income and Exemptions: Insights from Commissioner Of Income-Tax v. Nawab Sir Mir Osman Ali Bahadur

Date: Jan 31, 1973
Taxation of Trust Income and Exemptions: Insights from Commissioner Of Income-Tax v. Nawab Sir Mir Osman Ali Bahadur Introduction The case of Commissioner Of Income-Tax v. Nawab Sir Mir Osman Ali...
Valuation Methodology for Closing Stock in Mica Mining: Insights from Commissioner Of Income-Tax v. Krishna Mining Co.

Valuation Methodology for Closing Stock in Mica Mining: Insights from Commissioner Of Income-Tax v. Krishna Mining Co.

Date: Dec 21, 1972
Valuation Methodology for Closing Stock in Mica Mining: Insights from Commissioner Of Income-Tax v. Krishna Mining Co. Introduction The case Commissioner Of Income-Tax v. Krishna Mining Co.,...
Establishing Proper Execution and Attestation of Wills: Insights from Karri Nookaraju v. Putra Venkatarao And Others

Establishing Proper Execution and Attestation of Wills: Insights from Karri Nookaraju v. Putra Venkatarao And Others

Date: Dec 21, 1972
Establishing Proper Execution and Attestation of Wills: Insights from Karri Nookaraju v. Putra Venkatarao And Others Introduction The case of Karri Nookaraju v. Putra Venkatarao And Others...
Lothamasu Sambasiva Rao v. Thadwarthi Balakotaah: Upholding Section 91 and Section 35 Bar on Unstamped Promissory Notes

Lothamasu Sambasiva Rao v. Thadwarthi Balakotaah: Upholding Section 91 and Section 35 Bar on Unstamped Promissory Notes

Date: Nov 15, 1972
Lothamasu Sambasiva Rao v. Thadwarthi Balakotaah: Upholding Section 91 and Section 35 Bar on Unstamped Promissory Notes Introduction The case Lothamasu Sambasiva Rao v. Thadwarthi Balakotaah...
Assessment of Accrued Interest Under Land Acquisition Act: Commissioner Of Income-Tax, A.P v. Smt. Sankari Manickyamma

Assessment of Accrued Interest Under Land Acquisition Act: Commissioner Of Income-Tax, A.P v. Smt. Sankari Manickyamma

Date: Oct 23, 1972
Assessment of Accrued Interest Under Land Acquisition Act Commissioner Of Income-Tax, A.P v. Smt. Sankari Manickyamma Introduction The case of Commissioner Of Income-Tax, A.P v. Smt. Sankari...
Affirming Civil Court Jurisdiction Despite Section 56(1)(c) of Madras Estates Abolition Act

Affirming Civil Court Jurisdiction Despite Section 56(1)(c) of Madras Estates Abolition Act

Date: Oct 12, 1972
Affirming Civil Court Jurisdiction Despite Section 56(1)(c) of Madras Estates Abolition Act Introduction The case of Cherukuru Muthayya v. Gadde Gopalakrishnayya adjudicated by the Andhra Pradesh...
Determination of Release Deed vs. Conveyance in Stamp Duty Assessment: Board Of Revenue v. Valivety Rama Krishnaiah

Determination of Release Deed vs. Conveyance in Stamp Duty Assessment: Board Of Revenue v. Valivety Rama Krishnaiah

Date: Oct 7, 1972
Determination of Release Deed vs. Conveyance in Stamp Duty Assessment: Board Of Revenue v. Valivety Rama Krishnaiah Introduction The case of Board Of Revenue v. Valivety Rama Krishnaiah adjudicated...
Vazir Sultan Tobacco Co. Ltd. v. Commissioner Of Income-Tax: Clarifying the Distinction Between Reserves and Provisions in Super Profits Tax Computations

Vazir Sultan Tobacco Co. Ltd. v. Commissioner Of Income-Tax: Clarifying the Distinction Between Reserves and Provisions in Super Profits Tax Computations

Date: Sep 2, 1972
Vazir Sultan Tobacco Co. Ltd. v. Commissioner Of Income-Tax: Clarifying the Distinction Between Reserves and Provisions in Super Profits Tax Computations Introduction The case of Vazir Sultan Tobacco...
Timber Classification: Andhra Pradesh High Court Upholds First Sale Taxation on Processed Wood Products

Timber Classification: Andhra Pradesh High Court Upholds First Sale Taxation on Processed Wood Products

Date: Aug 31, 1972
Timber Classification: Andhra Pradesh High Court Upholds First Sale Taxation on Processed Wood Products Introduction The case of G. Ramaswamy And Others v. The State Of Andhra Pradesh And Others,...
Doctrine of Benefit in Alienation of Joint Family Property: Analysis of Dasari Jayachandrareddi v. Dasari Venkatasubbaiah

Doctrine of Benefit in Alienation of Joint Family Property: Analysis of Dasari Jayachandrareddi v. Dasari Venkatasubbaiah

Date: Aug 3, 1972
Doctrine of Benefit in Alienation of Joint Family Property: Analysis of Dasari Jayachandrareddi v. Dasari Venkatasubbaiah And Others Introduction The case of Dasari Jayachandrareddi And Others v....
Commissioner Of Income-Tax, A.P v. Hyderabad Deccan Liquor Syndicate: A Landmark Judgment on Assessment Procedures for Associations of Persons

Commissioner Of Income-Tax, A.P v. Hyderabad Deccan Liquor Syndicate: A Landmark Judgment on Assessment Procedures for Associations of Persons

Date: Aug 1, 1972
Commissioner Of Income-Tax, A.P v. Hyderabad Deccan Liquor Syndicate: A Landmark Judgment on Assessment Procedures for Associations of Persons Introduction The case of Commissioner Of Income-Tax, A.P...
Hyderabad Stone Depot: Ensuring Explicit Loss Sharing for Partnership Firm Tax Registration

Hyderabad Stone Depot: Ensuring Explicit Loss Sharing for Partnership Firm Tax Registration

Date: Jul 15, 1972
Hyderabad Stone Depot And Others: Ensuring Explicit Loss Sharing for Partnership Firm Tax Registration Introduction Commissioner Of Income-Tax, A.P v. Hyderabad Stone Depot And Others is a landmark...
Comprehensive Commentary on The State Of Andhra Pradesh v. Sri Durga Hardware Stores Judgment

Comprehensive Commentary on The State Of Andhra Pradesh v. Sri Durga Hardware Stores Judgment

Date: Jun 16, 1972
Broad Interpretation of "Iron and Steel" in Sales Tax Exemptions: The State Of Andhra Pradesh v. Sri Durga Hardware Stores Introduction In the landmark case of The State Of Andhra Pradesh v. Sri...
Revenue Deduction of Anti-Competition Payments in Short-term Business Contracts: Commissioner of Income-Tax v. Bowrisankara Steam Ferry Co.

Revenue Deduction of Anti-Competition Payments in Short-term Business Contracts: Commissioner of Income-Tax v. Bowrisankara Steam Ferry Co.

Date: Jun 15, 1972
Revenue Deduction of Anti-Competition Payments in Short-term Business Contracts: Commissioner of Income-Tax v. Bowrisankara Steam Ferry Co. Introduction The case of Commissioner Of Income-Tax, Andhra...
Reaffirming the Aggregation Principle in Estate Duty Under Mitakshara Law: N.V Somaraju v. Government Of India

Reaffirming the Aggregation Principle in Estate Duty Under Mitakshara Law: N.V Somaraju v. Government Of India

Date: Mar 14, 1972
Reaffirming the Aggregation Principle in Estate Duty Under Mitakshara Law: N.V Somaraju v. Government Of India Introduction N.V Somaraju v. Government Of India And Others is a landmark judgment...
Affirmation of Restitution Principles and Interest under Section 144 CPC: Insights from State Govt. Of A.P v. M/S. Manickchand Jeevraj & Co.

Affirmation of Restitution Principles and Interest under Section 144 CPC: Insights from State Govt. Of A.P v. M/S. Manickchand Jeevraj & Co.

Date: Mar 11, 1972
Affirmation of Restitution Principles and Interest under Section 144 CPC: Insights from State Govt. Of A.P v. M/S. Manickchand Jeevraj & Co. Introduction The case of State Govt. Of A.P v. M/S....
Clarification on 'Body of Individuals' under Income-tax Act: Deccan Wine And General Stores v. Commissioner Of Income-Tax

Clarification on 'Body of Individuals' under Income-tax Act: Deccan Wine And General Stores v. Commissioner Of Income-Tax

Date: Dec 29, 1971
Clarification on 'Body of Individuals' under Income-tax Act: Deccan Wine And General Stores v. Commissioner Of Income-Tax Introduction The case of Deccan Wine And General Stores v. Commissioner Of...
Affirming the Applicability of Section 11 in Disputed Landlord-Tenant Relationships: Changanlal v. Narsingh Pershad

Affirming the Applicability of Section 11 in Disputed Landlord-Tenant Relationships: Changanlal v. Narsingh Pershad

Date: Dec 28, 1971
Affirming the Applicability of Section 11 in Disputed Landlord-Tenant Relationships: Changanlal And Others v. Narsingh Pershad Introduction The case of Changanlal And Others v. Narsingh Pershad...
Clarifying Income Tax Exemptions for Public Utility Enterprises: Andhra Pradesh State Road Transport Corporation Ruling

Clarifying Income Tax Exemptions for Public Utility Enterprises: Andhra Pradesh State Road Transport Corporation Ruling

Date: Dec 4, 1971
Clarifying Income Tax Exemptions for Public Utility Enterprises: Andhra Pradesh State Road Transport Corporation Ruling Introduction The case of Andhra Pradesh State Road Transport Corporation v....
Presumption of Authenticity under Section 90 and Reversionary Rights: Chakicherla Audilakshmamma v. Atmakuru Ramarao

Presumption of Authenticity under Section 90 and Reversionary Rights: Chakicherla Audilakshmamma v. Atmakuru Ramarao

Date: Dec 1, 1971
Presumption of Authenticity under Section 90 and Reversionary Rights: Chakicherla Audilakshmamma v. Atmakuru Ramarao And Others Introduction The case of Chakicherla Audilakshmamma v. Atmakuru Ramarao...
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