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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. 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 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 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 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 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 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 Introduction The case of Vazir Sultan Tobacco...
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 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 Introduction The case of Commissioner Of Income-Tax, A.P...
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...
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. 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 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. 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 Introduction The case of Deccan Wine And General Stores v. Commissioner Of...
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 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 And Others Introduction The case of Chakicherla Audilakshmamma v. Atmakuru Ramarao...