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Gauhati High Court Case Commentaries

Non-Binding Appellate Observations in Tax Deductions: Commissioner Of Income-Tax, Assam v. Buildwell Assam (P.) Ltd.

Non-Binding Appellate Observations in Tax Deductions: Commissioner Of Income-Tax, Assam v. Buildwell Assam (P.) Ltd.

Date: Nov 12, 1980
Non-Binding Appellate Observations in Tax Deductions: Commissione Of Income-Tax, Assam v. Buildwell Assam (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, Assam v. Buildwell Assam (P.)...
Clarifying the Burden of Proof under Section 271(1)(c) with Explanation: Patoa Brothers v. CIT

Clarifying the Burden of Proof under Section 271(1)(c) with Explanation: Patoa Brothers v. CIT

Date: Oct 8, 1980
Clarifying the Burden of Proof under Section 271(1)(c) with Explanation: Patoa Brothers v. Commissioner Of Income-Tax Introduction The case of Patoa Brothers v. Commissioner Of Income-Tax adjudicated...
Admissibility of Unregistered Lease Agreements in Tax Deduction Claims: Narsingdas Surajmal Properties v. CIT, Assam

Admissibility of Unregistered Lease Agreements in Tax Deduction Claims: Narsingdas Surajmal Properties v. CIT, Assam

Date: Sep 10, 1980
Admissibility of Unregistered Lease Agreements in Tax Deduction Claims Introduction The case of Narsingdas Surajmal Properties (P.) Ltd. v. Commissioner of Income-Tax, Assam, adjudicated by the...
Ensuring Voluntary and Informed Confessions: Landmark Ruling in Gendra Brahma v. State of Assam

Ensuring Voluntary and Informed Confessions: Landmark Ruling in Gendra Brahma v. State of Assam

Date: Aug 23, 1980
Ensuring Voluntary and Informed Confessions: Landmark Ruling in Gendra Brahma v. State of Assam Introduction The case of Gendra Brahma And Others v. The State Of Assam serves as a pivotal judgment in...
State Government's Unfettered Power in Fishery Settlements: Insights from Arabinda Das v. State of Assam

State Government's Unfettered Power in Fishery Settlements: Insights from Arabinda Das v. State of Assam

Date: Aug 22, 1980
State Government's Unfettered Power in Fishery Settlements: Insights from Arabinda Das And Etc. v. State Of Assam And Ors. 1. Introduction The case of Arabinda Das And Etc. v. State Of Assam And Ors....
State Government's Discretion in Fishery Settlements Under Rule 12: Gauhati High Court Upholds Authority

State Government's Discretion in Fishery Settlements Under Rule 12: Gauhati High Court Upholds Authority

Date: Aug 22, 1980
State Government's Discretion in Fishery Settlements Under Rule 12: Gauhati High Court Upholds Authority Introduction The case of Arabinda Das And Etc. v. State Of Assam And Others adjudicated by the...
Inclusion of Goodwill in Estate Duty: Insights from Controller Of Estate Duty v. Kanta Devi Taneja

Inclusion of Goodwill in Estate Duty: Insights from Controller Of Estate Duty v. Kanta Devi Taneja

Date: Aug 12, 1980
Inclusion of Goodwill in Estate Duty: Insights from Controller Of Estate Duty v. Kanta Devi Taneja Introduction The case of Controller Of Estate Duty v. Kanta Devi Taneja adjudicated by the Gauhati...
Gokul Das v. The State Of Assam: Strengthening Bail Procedures under Cr.P.C

Gokul Das v. The State Of Assam: Strengthening Bail Procedures under Cr.P.C

Date: Aug 1, 1980
Gokul Das v. The State Of Assam: Strengthening Bail Procedures under Cr.P.C 1. Introduction Gokul Das v. The State Of Assam Opposite Party, adjudicated by the Gauhati High Court on July 31, 1980,...
Nibaran Bora v. Union of India: Reinforcing Constitutional Safeguards Against Vague Grounds in Preventive Detention

Nibaran Bora v. Union of India: Reinforcing Constitutional Safeguards Against Vague Grounds in Preventive Detention

Date: Jun 10, 1980
Nibaran Bora v. Union of India: Reinforcing Constitutional Safeguards Against Vague Grounds in Preventive Detention Introduction The case of Nibaran Bora, Etc. Etc. v. Union Of India And Others...
Enhancing the Safeguards for Voluntary Confessions: Insights from Kuthu Goala v. The State Of Assam

Enhancing the Safeguards for Voluntary Confessions: Insights from Kuthu Goala v. The State Of Assam

Date: May 7, 1980
Enhancing the Safeguards for Voluntary Confessions: Insights from Kuthu Goala v. The State Of Assam Introduction Kuthu Goala v. The State Of Assam is a landmark judgment delivered by the Gauhati High...
Gauhati HC Establishes New Precedent on Depreciation Allowance for Registered Firms

Gauhati HC Establishes New Precedent on Depreciation Allowance for Registered Firms

Date: Dec 15, 1979
Gauhati High Court Establishes New Precedent on Depreciation Allowance for Registered Firms Introduction The case of Commissioner Of Income-Tax, Shillong v. Singh Transport Co. before the Gauhati...
Extension of Maintenance Rights to Pre-Divorce Women under Section 125, CrPC

Extension of Maintenance Rights to Pre-Divorce Women under Section 125, CrPC

Date: Jul 10, 1979
Extension of Maintenance Rights to Pre-Divorce Women under Section 125, CrPC Introduction The case of Must. Rukia Khatun v. Abdul Khalique Laskar (Gauhati High Court, 1979) serves as a pivotal legal...
Interpretation of Penalty Provisions for Non-filing of Wealth-Tax Returns: Insights from T.K Roy v. Commissioner Of Wealth-Tax

Interpretation of Penalty Provisions for Non-filing of Wealth-Tax Returns: Insights from T.K Roy v. Commissioner Of Wealth-Tax

Date: Apr 4, 1978
Interpretation of Penalty Provisions for Non-filing of Wealth-Tax Returns: Insights from T.K Roy v. Commissioner Of Wealth-Tax Introduction The case of T.K Roy v. Commissioner Of Wealth-Tax...
Ensuring Validity of Talaq: Judicial Scrutiny in Maintenance Claims

Ensuring Validity of Talaq: Judicial Scrutiny in Maintenance Claims

Date: Apr 1, 1978
Ensuring Validity of Talaq: Judicial Scrutiny in Maintenance Claims Introduction The case of Jiauddin Ahmed v. Anwara Begum, adjudicated by the Gauhati High Court on March 31, 1978, addresses...
Expanding the Scope of Injunctions under Order 39, Rule 2 CPC: The Tazmul Ali Case

Expanding the Scope of Injunctions under Order 39, Rule 2 CPC: The Tazmul Ali Case

Date: May 12, 1977
Expanding the Scope of Injunctions under Order 39, Rule 2 CPC: The Tazmul Ali Case Introduction The case of Tazmul Ali and Others v. Md. Ulairaja, adjudicated by the Gauhati High Court on May 11,...
Strict Adherence to Service Requirements on All Legal Representatives in Tax Assessments: Jai Prakash Singh v. Estate of B.N Singh

Strict Adherence to Service Requirements on All Legal Representatives in Tax Assessments: Jai Prakash Singh v. Estate of B.N Singh

Date: Mar 25, 1977
Strict Adherence to Service Requirements on All Legal Representatives in Tax Assessments: Jai Prakash Singh v. Estate of B.N Singh Introduction The case of Jai Prakash Singh v. (Legal Representative...
Jurisdictional Boundaries in Tax Assessments: Insights from Smt. Sohani Devi Jain v. I.T.O. Jorhat

Jurisdictional Boundaries in Tax Assessments: Insights from Smt. Sohani Devi Jain v. I.T.O. Jorhat

Date: Jan 4, 1977
Jurisdictional Boundaries in Tax Assessments: Insights from Smt. Sohani Devi Jain v. The Income-Tax Officer, Jorhat And Others Introduction The case of Smt. Sohani Devi Jain v. The Income-Tax...
Validation of Notices under Section 148 of the Income-Tax Act: Ensuring Compliance with Section 147(a)

Validation of Notices under Section 148 of the Income-Tax Act: Ensuring Compliance with Section 147(a)

Date: Dec 16, 1976
Validation of Notices under Section 148 of the Income-Tax Act: Ensuring Compliance with Section 147(a) Introduction The case of Jatindra Nath Sarmah v. Income-Tax Officer, A Ward, Dibrugarh, And...
Consideration of Affidavit Evidence in Income Tax Appeals: Hanutram Ramprasad v. Commissioner Of Income-Tax, Assam

Consideration of Affidavit Evidence in Income Tax Appeals: Hanutram Ramprasad v. Commissioner Of Income-Tax, Assam

Date: Dec 10, 1976
Consideration of Affidavit Evidence in Income Tax Appeals: Hanutram Ramprasad v. Commissioner Of Income-Tax, Assam Introduction The case of Hanutram Ramprasad v. Commissioner Of Income-Tax, Assam,...
Revised Return Filing and Penalty Imposition under Section 271(1)(c) of the Income-Tax Act: Insights from Padma Ram Bharali v. Commissioner Of Income-Tax, Assam

Revised Return Filing and Penalty Imposition under Section 271(1)(c) of the Income-Tax Act: Insights from Padma Ram Bharali v. Commissioner Of Income-Tax, Assam

Date: Sep 18, 1976
Revised Return Filing and Penalty Imposition under Section 271(1)(c) of the Income-Tax Act: Insights from Padma Ram Bharali v. Commissioner Of Income-Tax, Assam Introduction The case of Padma Ram...
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