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Gauhati High Court Case Commentaries

Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.

Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.

Date: Jul 31, 2003
Classification of Subsidies and Expenditures: Insights from Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd. Introduction The case of Deputy Commissioner Of Income-Tax v. Assam Asbestos Ltd.,...
Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT

Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT

Date: Jul 31, 2003
Mandated Opportunity for Assessee in Income-Tax Assessments: Insights from Greenview Restaurant v. ACIT 1. Introduction The case of Greenview Restaurant v. Assistant Commissioner Of Income-Tax is a...
Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries

Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries

Date: Jun 25, 2003
Clarifying Section 54E Exemptions Amid Depreciation Claims: Insights from Commissioner Of Income-Tax v. Assam Petroleum Industries (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v....
Section 54E Exemption on Capital Gains for Depreciated Long-term Assets

Section 54E Exemption on Capital Gains for Depreciated Long-term Assets

Date: Jun 25, 2003
Section 54E Exemption on Capital Gains for Depreciated Long-term Assets: Analysis of Commissioner Of Income-Tax v. Assam Petroleum Industries (P.) Ltd. Introduction The case of Commissioner Of...
Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims

Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims

Date: Jun 7, 2003
Gauhati High Court Establishes Building as Integral Plant for Depreciation Claims Introduction The case of Nowrangroy Metals Pvt. Ltd. v. Joint Commissioner Of Income Tax (Assessment) was adjudicated...
Interpretation of 'Merit and Suitability with Due Regard to Seniority' in Assam Public Works Promotion: Gauhati High Court Sets Precedent

Interpretation of 'Merit and Suitability with Due Regard to Seniority' in Assam Public Works Promotion: Gauhati High Court Sets Precedent

Date: Apr 8, 2003
Interpretation of "Merit and Suitability with Due Regard to Seniority" in Assam Public Works Promotion: Gauhati High Court Sets Precedent Introduction The case of Ramen Chandra Kalita And Anr. v....
Gauhati High Court Establishes Precedent on Quashing FIRs Absent Cognizable Offense in Pareek v. State of Assam

Gauhati High Court Establishes Precedent on Quashing FIRs Absent Cognizable Offense in Pareek v. State of Assam

Date: Mar 11, 2003
Gauhati High Court Establishes Precedent on Quashing FIRs Absent Cognizable Offense in Pareek v. State of Assam Introduction The case of Kailash Chandra Pareek v. State of Assam Opp. Party,...
Strict Compliance with Section 8 of the Arbitration and Conciliation Act, 1996: Insights from West Bengal State Electricity Board v. Shanti Conductors Private Ltd.

Strict Compliance with Section 8 of the Arbitration and Conciliation Act, 1996: Insights from West Bengal State Electricity Board v. Shanti Conductors Private Ltd.

Date: Feb 4, 2003
Strict Compliance with Section 8 of the Arbitration and Conciliation Act, 1996: Insights from West Bengal State Electricity Board v. Shanti Conductors Private Ltd. Introduction The case of West...
Quashing of FIR under Section 482 Cr.PC: Insights from Latif Ahmed Bin Hussain v. State Of Assam

Quashing of FIR under Section 482 Cr.PC: Insights from Latif Ahmed Bin Hussain v. State Of Assam

Date: Jan 21, 2003
Quashing of FIR under Section 482 Cr.PC: Insights from Latif Ahmed Bin Hussain v. State Of Assam Introduction The case of Latif Ahmed Bin Hussain v. State Of Assam adjudicated by the Gauhati High...
Clarifying the Limits of Rule 29: Insights from Ananda Ram Borah v. State Of Assam

Clarifying the Limits of Rule 29: Insights from Ananda Ram Borah v. State Of Assam

Date: Dec 20, 2002
Clarifying the Limits of Rule 29: Insights from Ananda Ram Borah v. State Of Assam Introduction The case of Ananda Ram Borah v. State Of Assam adjudicated by the Gauhati High Court on December 19,...
Judicial Interpretation of 'Neighbourhood' for Fisheries Settlement: Gauhati High Court's Landmark Judgment

Judicial Interpretation of 'Neighbourhood' for Fisheries Settlement: Gauhati High Court's Landmark Judgment

Date: Oct 12, 2002
Judicial Interpretation of 'Neighbourhood' for Fisheries Settlement: Gauhati High Court's Landmark Judgment 1. Introduction The case of Brahmaputra Part II Mach Mahal Samabai Samity Ltd. v. State Of...
Enhanced Scrutiny of Escaped Income Assessment: Joint Commissioner Of Income-Tax (Assessment) And Others v. George Williamson (Assam) Ltd.

Enhanced Scrutiny of Escaped Income Assessment: Joint Commissioner Of Income-Tax (Assessment) And Others v. George Williamson (Assam) Ltd.

Date: Aug 14, 2002
Enhanced Scrutiny of Escaped Income Assessment: Joint Commissioner Of Income-Tax (Assessment) And Others v. George Williamson (Assam) Ltd. Introduction The case of Joint Commissioner Of Income-Tax...
Ensuring Due Process in Termination of Probationary Officers: Insights from Biplab Mazumdar v. Union Of India And Ors.

Ensuring Due Process in Termination of Probationary Officers: Insights from Biplab Mazumdar v. Union Of India And Ors.

Date: May 12, 2002
Ensuring Due Process in Termination of Probationary Officers: Insights from Biplab Mazumdar v. Union Of India And Ors. Introduction The case of Biplab Mazumdar v. Union Of India And Ors. adjudicated...
Tribunal's Affirmation of Weighted Deduction Under Section 35B: Comprehensive Analysis of Assam Company (India) Ltd. v. Commissioner of Income-Tax

Tribunal's Affirmation of Weighted Deduction Under Section 35B: Comprehensive Analysis of Assam Company (India) Ltd. v. Commissioner of Income-Tax

Date: Apr 24, 2002
Tribunal's Affirmation of Weighted Deduction Under Section 35B: Comprehensive Analysis of Assam Company (India) Ltd. v. Commissioner of Income-Tax Introduction Assam Company (India) Ltd. v....
Gauhati High Court’s Judgment on Regularization of OBB Scheme Appointments: Upholding Equality and Right to Education

Gauhati High Court’s Judgment on Regularization of OBB Scheme Appointments: Upholding Equality and Right to Education

Date: Apr 9, 2002
Gauhati High Court’s Judgment on Regularization of OBB Scheme Appointments: Upholding Equality and Right to Education Introduction The case of Nirmali Bora v. State of Assam addresses the contentious...
Determining Rent Due Dates in Eviction Cases: Insights from Tushar Kanti Dey v. Sulata Choudhury And Ors.

Determining Rent Due Dates in Eviction Cases: Insights from Tushar Kanti Dey v. Sulata Choudhury And Ors.

Date: Jan 8, 2002
Determining Rent Due Dates in Eviction Cases: Insights from Tushar Kanti Dey v. Sulata Choudhury And Ors. Introduction The case of Tushar Kanti Dey v. Sulata Choudhury And Ors. heard by the Gauhati...
Suo Motu Revisional Powers Restricted Under Section 36: Insights from Santalalmehendi Ratta (Huf) v. Commissioner of Taxes

Suo Motu Revisional Powers Restricted Under Section 36: Insights from Santalalmehendi Ratta (Huf) v. Commissioner of Taxes

Date: Oct 10, 2001
Suo Motu Revisional Powers Restricted Under Section 36: Insights from Santalalmehendi Ratta (Huf) v. Commissioner of Taxes Introduction The case of Santalalmehendi Ratta (Huf) v. Commissioner Of...
Sales Tax Exemption for New Industrial Units: Insights from Victor Cane Industries v. Commissioner Of Taxes And Ors.

Sales Tax Exemption for New Industrial Units: Insights from Victor Cane Industries v. Commissioner Of Taxes And Ors.

Date: Sep 2, 2001
Sales Tax Exemption for New Industrial Units: Insights from Victor Cane Industries v. Commissioner Of Taxes And Ors. Introduction The case of Victor Cane Industries v. Commissioner Of Taxes And Ors....
Adherence to Transfer Guidelines: Insights from Dayal Das v. State Of Assam

Adherence to Transfer Guidelines: Insights from Dayal Das v. State Of Assam

Date: Aug 17, 2001
Adherence to Transfer Guidelines: Insights from Dayal Das v. State Of Assam Introduction The case titled Dayal Das v. State Of Assam And Ors. was adjudicated by the Gauhati High Court on August 16,...
Tribunal's Limitation in Recalling Final Orders: Insights from Commissioner Of Income-Tax v. Prahlad Rai Todi

Tribunal's Limitation in Recalling Final Orders: Insights from Commissioner Of Income-Tax v. Prahlad Rai Todi

Date: Jul 21, 2001
Tribunal's Limitation in Recalling Final Orders: Insights from Commissioner Of Income-Tax v. Prahlad Rai Todi Introduction The case of Commissioner Of Income-Tax v. Prahlad Rai Todi adjudicated by...
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