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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. 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 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 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 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 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 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 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 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 Introduction Kuthu Goala v. The State Of Assam is a landmark judgment delivered by the Gauhati High...
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 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 Introduction The case of T.K Roy v. Commissioner Of Wealth-Tax...
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 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 Introduction The case of Jai Prakash Singh v. (Legal Representative...
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) 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 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 Introduction The case of Padma Ram...