Reinforcing Timely Litigation in Specific Performance Suits: Insights from Md. Mohar Ali v. Md. Mamud Ali & Ors. Introduction The case of Md. Mohar Ali v. Md. Mamud Ali & Others adjudicated by the...
Defining Tenant Obligations and Eviction Standards Under the Assam Rent Control Act: Insights from Abdul Matin Choudhury & Anr. v. Nityananda Dutta Banik Introduction The case of Abdul Matin...
Defining 'Association of Persons' and Validating Section 148 Notices Under Section 292B: Sardar Harvinder Singh Sehgal v. A.C.I.T. Comprehensive Analysis Introduction Sardar Harvinder Singh Sehgal...
Sham Transactions and Deductibility of Commissions: Insights from Assam Pesticides & Agro Chemicals v. Commissioner Of Income Tax Introduction The case of Assam Pesticides & Agro Chemicals v....
Establishing Proper Jurisdiction under Section 133 CrPC: Gauhati High Court in Appolo Machinery Mart v. State Of Assam Introduction The case of Appolo Machinery Mart v. State Of Assam adjudicated by...
Exceptional Circumstances in Cash Expenditures: Janambhumi v. Commissioner Of Income-Tax Introduction The case of Janambhumi v. Commissioner Of Income-Tax heard by the Gauhati High Court on December...
Khandelwal Constructions v. Commissioner Of Income-Tax: Reaffirming Burden of Proof and Due Process under Section 68 of the Income-Tax Act Introduction The case of Khandelwal Constructions v....
Tribunal’s Authority in Remanding Cases: Insights from Assam Carbon Products Ltd. v. Commissioner Of Income-Tax Introduction The case of Assam Carbon Products Ltd. v. Commissioner Of Income-Tax...
Reaffirming Tribunal Accountability and Precedent Applicability under Section 68: Raichand Kothari (Huf) v. Commissioner Of Income-Tax Introduction The case of Raichand Kothari (Huf) v. Commissioner...
Anand Ram Raitani v. Commissioner Of Income-Tax: Clarifying the Scope of Section 68 in Relation to Separate Entities Introduction The case of Anand Ram Raitani v. Commissioner Of Income-Tax...
Onus of Proof in Cash Credit Transactions: Jalan Timbers v. Commissioner Of Income Tax N.E. Region Introduction The case of Jalan Timbers v. Commissioner Of Income Tax N.E. Region (Gauhati High...
Bhola Nath Majumdar v. Income Tax Officer: Jurisdictional Limits on Reassessment Under Section 148 Introduction In the landmark case of Bhola Nath Majumdar v. Income Tax Officer, And Two Ors.,...
Eligibility Criteria for Transport Subsidy: Union Of India v. India Carbon Ltd. Introduction The case of Union Of India and Others v. M/S. India Carbon Ltd. and Others adjudicated by the Gauhati High...
Shri Mahabir Industries v. Commissioner Of Income-Tax: Clarifying Rule 6DD(j) under Section 40A(3) Introduction The case of Shri Mahabir Industries v. Commissioner Of Income-Tax adjudicated by the...
Classification of Dumpers as Earthmoving Machinery and Depreciation Rates on Temporary Structures: Insights from Commissioner Of Income-Tax v. Sibson Construction And Co. Introduction The case of...
Gauhati High Court Upholds Assessee's Rights in Income-Tax Appeal: Key Insights from Commissioner Of Income-Tax v. Highway Construction Co. (P.) Ltd. Introduction The case of Commissioner Of...
Addressing Inconsistencies in Assam Secondary Education Service Rules: Gauhati High Court's Landmark Judgment Introduction The case of All Assam Higher Secondary Teachers And Employees' Association...
Strict Adherence to Admission Rules and Constitutionality of Relaxations: Insights from State Of Assam And Others v. Rajeev Dey And Others Introduction The case of State Of Assam And Others v. Rajeev...
Consistency in Income Tax Assessments: Insights from Dhansiram Agarwalla v. Commissioner Of Income-Tax Introduction The case of Dhansiram Agarwalla v. Commissioner Of Income-Tax adjudicated by the...
Commissioner's Authority to Cancel Periodic Pattas: Insights from Jiban Chandra Deka & Ors. v. The State Of Assam & Others Introduction The case of Jiban Chandra Deka & Ors. v. The State Of Assam &...