Andhra Pradesh High Court Case Commentaries

Hylam Ltd. v. Commissioner Of Income-Tax, A.P: Distinction Between Capital and Revenue Expenditure in Tax Deductions

Date: Nov 30, 1971

Hylam Ltd. v. Commissioner Of Income-Tax, A.P: Distinction Between Capital and Revenue Expenditure in Tax Deductions Introduction The case of Hylam Ltd. v. Commissioner Of Income-Tax, A.P adjudicated...

Comprehensive Commentary on Smt. Abida Khatoon And Another v. Commissioner Of Income-Tax, A.P (1971)

Date: Nov 25, 1971

Set Off of Losses in Associations of Persons Against Other Income: Insights from Smt. Abida Khatoon And Another v. Commissioner Of Income-Tax, A.P (1971) Introduction The case of Smt. Abida Khatoon...

Expanding Reassessment Powers under Section 153(3): Insights from B.A.R Abdul Rahman Saheb v. Income-Tax Officer

Date: Oct 23, 1971

Expanding Reassessment Powers under Section 153(3): Insights from B.A.R Abdul Rahman Saheb v. Income-Tax Officer Introduction B.A.R Abdul Rahman Saheb v. Income-Tax Officer, A-Ward, Chittoor, And...

Clarifying Tax Exemptions under Section 81 for Co-operative Societies: Insights from Andhra Pradesh Co-operative Central Land Mortgage Bank Ltd. v. Commissioner Of Income-Tax

Date: Sep 25, 1971

Clarifying Tax Exemptions under Section 81 for Co-operative Societies: Insights from Andhra Pradesh Co-operative Central Land Mortgage Bank Ltd. v. Commissioner Of Income-Tax Introduction The case of...

Commissioner of Income-Tax v. Merchant Navy Club: Establishing Non-Taxability of Surplus in Mutual Benefit Societies

Date: Sep 23, 1971

Commissioner of Income-Tax v. Merchant Navy Club: Establishing Non-Taxability of Surplus in Mutual Benefit Societies Introduction The case of Commissioner of Income-Tax, A.P v. Merchant Navy Club...

Implied Authority of Committee in Co-operative Societies to Express No-Confidence and Replace Office-Bearers: N. Venkataratnam Naidu v. District Collector

Date: Sep 18, 1971

Implied Authority of Committee in Co-operative Societies to Express No-Confidence and Replace Office-Bearers N. Venkataratnam Naidu v. District Collector Court: Andhra Pradesh High Court Date:...

Separate Applicability of Section 139 and Section 271(1)(a) under the Income Tax Act: Insights from T. Venkata Krishnaiah & Co. v. Commissioner of Income-Tax

Date: Sep 11, 1971

Separate Applicability of Section 139 and Section 271(1)(a) under the Income Tax Act: Insights from T. Venkata Krishnaiah & Co. v. Commissioner of Income-Tax Introduction The case of T. Venkata...

Vendor's Defect in Title and Laches Defense in Specific Performance: Insights from Mir Abdul Hakeem Khan v. Abdul Mannan Khadri

Date: Sep 3, 1971

Vendor's Defect in Title and Laches Defense in Specific Performance: Insights from Mir Abdul Hakeem Khan v. Abdul Mannan Khadri Introduction The case of Mir Abdul Hakeem Khan v. Abdul Mannan Khadri...

Equal Seniority Rights in Public Employment: A Landmark Andhra Pradesh High Court Judgment

Date: Sep 2, 1971

Equal Seniority Rights in Public Employment: A Landmark Andhra Pradesh High Court Judgment Introduction The case of The General Manager, South Central Railway, Secunderabad And Another v. A.V.R...

Comprehensive Commentary on Smt. Komanduri Seshamma v. Appellate Controller Of Estate Duty

Date: Aug 28, 1971

Legal Commentary on Smt. Komanduri Seshamma v. Appellate Controller Of Estate Duty Introduction The case of Smt. Komanduri Seshamma v. Appellate Controller Of Estate Duty adjudicated by the Andhra...

Mudiam Oil Co. v. Income-Tax Officer: High Court Upholds Anti-Tax Evasion Provisions of Income-Tax Act

Date: Jul 22, 1971

Mudiam Oil Co. v. Income-Tax Officer: High Court Upholds Anti-Tax Evasion Provisions of Income-Tax Act Introduction The case of Mudiam Oil Co. And Others v. Income-Tax Officer And Others was...

Affirmation of Penalty under Section 271(1) Despite Filing under Section 139(2): Insights from Mullapudi Venkatarayudu v. Union of India

Date: Jul 21, 1971

Affirmation of Penalty under Section 271(1) Despite Filing under Section 139(2): Insights from Mullapudi Venkatarayudu v. Union of India Introduction The case of Mullapudi Venkatarayudu v. Union Of...

Manta Subbaramayya v. Batchu Narasimha Swam: Clarifying the Applicability of CPC in Rent Control Proceedings

Date: Jul 17, 1971

Manta Subbaramayya v. Batchu Narasimha Swam: Clarifying the Applicability of CPC in Rent Control Proceedings Introduction The case of Manta Subbaramayya and Others v. Batchu Narasimha Swam and...

Potti Veerayya Sresty v. Commissioner Of Income-Tax: Clarifying Adequate Consideration in Spousal Transfers Under Section 64(iii) of the Income Tax Act

Date: Jun 29, 1971

Potti Veerayya Sresty v. Commissioner Of Income-Tax: Clarifying Adequate Consideration in Spousal Transfers Under Section 64(iii) of the Income Tax Act Introduction The case of Potti Veerayya Sresty...

Affirmation of Reasonable Classification under Article 14: Section 34(1)(c) of the Estate Duty Act Validated

Date: Jun 25, 1971

Affirmation of Reasonable Classification under Article 14: Section 34(1)(c) of the Estate Duty Act Validated Introduction The case of N. Krishna Prasad v. Assistant Controller Of Estate Duty, Guntur...

Enforcement of Contracts Under Price Control Orders: Insights from Rakurti Manikyam v. Medidi Satyanarayana

Date: Jun 19, 1971

Enforcement of Contracts Under Price Control Orders: Insights from Rakurti Manikyam v. Medidi Satyanarayana Introduction The case of Rakurti Manikyam v. Medidi Satyanarayana (Andhra Pradesh High...

Non-Deductibility of Confiscated Contraband as Business Loss: Soni Hinduji Kushalji & Co. v. Commissioner Of Income-Tax

Date: Apr 9, 1971

Non-Deductibility of Confiscated Contraband as Business Loss Soni Hinduji Kushalji & Co. v. Commissioner Of Income-Tax, Andhra Pradesh High Court (1971) Introduction The case of Soni Hinduji Kushalji...

Admissibility of Ex Parte Evidence under the A.P. Money Lenders Act: Aziz Ahmed Khan v. I.A Patel

Date: Mar 25, 1971

Admissibility of Ex Parte Evidence under the A.P. Money Lenders Act: Aziz Ahmed Khan v. I.A Patel Introduction The case of Aziz Ahmed Khan v. I.A Patel was adjudicated by the Andhra Pradesh High...

Equitable Set-Off in Execution Petitions After 12 Years: Bhoganadham Seshaiah v. Buddhi Veerabhadrayya & Others

Date: Mar 16, 1971

Equitable Set-Off in Execution Petitions After 12 Years: Bhoganadham Seshaiah v. Buddhi Veerabhadrayya & Others Introduction Bhoganadham Seshaiah v. Buddhi Veerabhadrayya & Others is a pivotal...

Strict Penalty Enforcement under Section 271(1)(a) Despite Voluntary Returns: Poorna Biscuit Factory v. Commissioner of Income Tax

Date: Feb 20, 1971

Strict Penalty Enforcement under Section 271(1)(a) Despite Voluntary Returns: Poorna Biscuit Factory v. Commissioner of Income Tax Introduction The case of Poorna Biscuit Factory v. Commissioner Of...

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