Andhra Pradesh High Court Case Commentaries

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

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

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.

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

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.

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

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

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

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

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...

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...