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 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 Introduction The case of Hanutram...
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, Assam, Nagaland, Meghalaya, Manipur And Tripura Court:...
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) 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 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 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 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 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. 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 Introduction The case of M/S...
Tolaram Daga v. Commissioner Of Income-Tax Assam et al.: Affirming the Presumption of Third-Party Deposits Introduction The case of Tolaram Daga v. Commissioner Of Income-Tax Assam, Nagaland, Manipur...
Clarifying Judicial Jurisdiction in Bail Applications: R.K. Nabachandra Singh v. Manipur Administration Introduction The case of R.K. Nabachandra Singh v. Manipur Administration adjudicated by the...
Clarifying Arbitrator Authority and Revocation Under the Indian Arbitration Act: Union Of India v. Bahadur Singh Introduction The case Union Of India v. Bahadur Singh, adjudicated by the Gauhati High...
Clarifying Grievous Hurt and Witness Statement Procedures: The State v. Md. Misir Ali And Others Introduction The case of The State v. Md. Misir Ali And Others was adjudicated by the Gauhati High...
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....
Raj Mohan Saha v. Commissioner of Income-Tax: Upholding the Necessity of Evidence in Estimating Undisclosed Income Introduction In the case of Raj Mohan Saha and Others v. Commissioner of Income-Tax,...
Chouthmal Agarwalla v. Commissioner of Income Tax: Invalidation of Section 34 Notice Due to Proper Disclosure in Accounting Records 1. Introduction The case Chouthmal Agarwalla v. Commissioner of...