Gauhati High Court Case Commentaries

Defining Business Income for Co-operative Banks and Appellate Tribunal's Jurisdiction: Insights from Assam Co-Operative Apex Bank Ltd. v. Commissioner Of Income-Tax

Date: Aug 19, 1976

Defining Business Income for Co-operative Banks and Appellate Tribunal's Jurisdiction: Insights from Assam Co-Operative Apex Bank Ltd. v. Commissioner Of Income-Tax Introduction The case of Assam...

Interpretation of Section 271(1)(a) and (2) in Penalty Imposition: Insights from Commissioner Of Income-Tax v. Assam Travels Shipping Service

Date: Jun 23, 1976

Interpretation of Section 271(1)(a) and (2) in Penalty Imposition: Insights from Commissioner Of Income-Tax v. Assam Travels Shipping Service 1. Introduction The case of Commissioner Of Income-Tax,...

Execution of Non-Conforming Eviction Decrees under Rent Control Legislation: Chandan Mall Bapna v. Abdul Gani Meah

Date: Jan 30, 1976

Execution of Non-Conforming Eviction Decrees under Rent Control Legislation: Chandan Mall Bapna v. Abdul Gani Meah Introduction Chandan Mall Bapna v. Abdul Gani Meah is a landmark judgment delivered...

Continuation of Partnership Firm Registration Under Income-Tax Act Upon Partner’s Death

Date: Jan 24, 1976

Continuation of Partnership Firm Registration Under Income-Tax Act Upon Partner’s Death Introduction The case of K.C Trunk and Bucket Factory v. Commissioner Of Income-Tax revolves around the...

Clarifying the Burden of Proof in Penalty Proceedings under Section 271(1)(a) of the Income Tax Act: Analysis of Hanutram Ramprasad v. Commissioner Of Income-Tax

Date: Sep 18, 1975

Clarifying the Burden of Proof in Penalty Proceedings under Section 271(1)(a) of the Income Tax Act: Analysis of Hanutram Ramprasad v. Commissioner Of Income-Tax Introduction The case of Hanutram...

Gauhati High Court's Landmark Ruling on Family Settlements and Deemed Gifts under the Gift-Tax Act

Date: Aug 6, 1975

Gauhati High Court's Landmark Ruling on Family Settlements and Deemed Gifts under the Gift-Tax Act Introduction The case of Ziauddin Ahmed v. Commissioner Of Gift-Tax, Assam, Nagaland, Meghalaya,...

Reaffirmation of Penalty Imposition under Section 271(1)(c) for Concealed Income in Revised Returns: F.C Agarwal v. Commissioner Of Income-Tax

Date: Jul 17, 1975

Reaffirmation of Penalty Imposition under Section 271(1)(c) for Concealed Income in Revised Returns F.C Agarwal v. Commissioner Of Income-Tax, Assam, Nagaland, Meghalaya, Manipur And Tripura Court:...

Limitation on Remand Orders Beyond Sixty Days: Ved Kumar Seth v. State of Assam

Date: Dec 17, 1974

Limitation on Remand Orders Beyond Sixty Days: Ved Kumar Seth v. State of Assam Introduction The case of Ved Kumar Seth and Another v. The State of Assam adjudicated by the Gauhati High Court on...

Proper Computation of Interest under Section 139(1)(iii) - Ganesh Das Sreeram v. Income-Tax Officer

Date: Feb 17, 1973

Proper Computation of Interest under Section 139(1)(iii) Introduction The case Ganesh Das Sreeram v. Income-Tax Officer, A Ward, Shillong, And Others was adjudicated by the Gauhati High Court on...

Deductibility of Enforceable Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax, Assam v. Nathmal Tolaram

Date: Jun 1, 1972

Deductibility of Enforceable Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax, Assam v. Nathmal Tolaram Introduction The case of Commissioner Of Income-Tax, Assam...

Acceptance by Conduct under Section 8 of the Indian Contract Act: Insights from Union of India v. Rameshwarlall Bhagchand

Date: May 3, 1972

Acceptance by Conduct under Section 8 of the Indian Contract Act: Insights from Union of India v. Rameshwarlall Bhagchand Introduction The case of Union of India v. Rameshwarlall Bhagchand,...

Gauhati High Court Upholds Rule 12 of Assam Fishery Rules: Affirming Government's Discretion in Settling Fisheries

Date: Dec 17, 1968

Gauhati High Court Upholds Rule 12 of Assam Fishery Rules: Affirming Government's Discretion in Settling Fisheries Introduction The landmark case of Sikku Alias Sikku Haidar And Another v. The State...

Defining Tenant Default and Evictability under the Assam Urban Areas Rent Control Act, 1955: Kali Kumar Sen v. Makhan Lal Biswas Judgment

Date: Sep 18, 1968

Defining Tenant Default and Evictability under the Assam Urban Areas Rent Control Act, 1955: Kali Kumar Sen v. Makhan Lal Biswas and Another Introduction The case of Kali Kumar Sen and Another v....

Service Termination and the Distinction Between Misconduct and Negligence: Insights from Ahmed v. Union of India

Date: Aug 2, 1967

Service Termination and the Distinction Between Misconduct and Negligence: Insights from Ahmed v. The Union Of India And Others Introduction The case of Ahmed v. The Union Of India And Others,...

Interpretation of 'Shareholder' in Section 2(6A)(e) of the Indian Income Tax Act: Insights from M/S Rameshwarlal Sanwarmal v. Commissioner Of Income-Tax Assam

Date: May 11, 1965

Interpretation of 'Shareholder' in Section 2(6A)(e) of the Indian Income Tax Act: Insights from M/S Rameshwarlal Sanwarmal v. Commissioner Of Income-Tax Assam Introduction The case of M/S...

Assam Railways and Trading Co. Ltd. v. Saraswati Devi: Defining 'Accident Arising Out of Employment' in Workmen's Compensation

Date: Dec 22, 1962

Assam Railways and Trading Co. Ltd. v. Saraswati Devi: Defining 'Accident Arising Out of Employment' in Workmen's Compensation Introduction The case of Assam Railways and Trading Co. Ltd. v....

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