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  • Commentaries
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Gauhati High Court Case Commentaries

Director Of State Lotteries v. Assistant Commissioner Of Income Tax: Clarifying TDS Obligations on Unsold Lottery Prizes

Director Of State Lotteries v. Assistant Commissioner Of Income Tax: Clarifying TDS Obligations on Unsold Lottery Prizes

Date: Mar 13, 1999
Director Of State Lotteries v. Assistant Commissioner Of Income Tax: Clarifying TDS Obligations on Unsold Lottery Prizes Introduction The case of Director Of State Lotteries v. Assistant Commissioner...
Validity of Certified Copies and Benami Transactions: Insights from Manindra Kumar Dey v. Mahendra Sukla Baidya

Validity of Certified Copies and Benami Transactions: Insights from Manindra Kumar Dey v. Mahendra Sukla Baidya

Date: Jan 12, 1999
Validity of Certified Copies and Benami Transactions: Insights from Manindra Kumar Dey v. Mahendra Sukla Baidya Introduction The case of Manindra Kumar Dey And Anr. v. Mahendra Sukla Baidya And Ors....
State Liability for Illegal Seizure: Insights from State Of Assam And Ors. v. Md. Nizamuddin Ahmed

State Liability for Illegal Seizure: Insights from State Of Assam And Ors. v. Md. Nizamuddin Ahmed

Date: Jan 12, 1999
State Liability for Illegal Seizure: Insights from State Of Assam And Ors. v. Md. Nizamuddin Ahmed Introduction The case of State Of Assam And Ors. v. Md. Nizamuddin Ahmed adjudicated by the Gauhati...
Paramananda Pegu v. State of Assam: Deeming Confirmation and Seniority in Taxation Service

Paramananda Pegu v. State of Assam: Deeming Confirmation and Seniority in Taxation Service

Date: Feb 21, 1998
Paramananda Pegu v. State of Assam: Deeming Confirmation and Seniority in Taxation Service Introduction The case of Paramananda Pegu v. State Of Assam adjudicated by the Gauhati High Court on...
Clubbing Provisions and Reopening of Assessment: Insights from Anant Kumar Saharia v. Commissioner Of Income Tax

Clubbing Provisions and Reopening of Assessment: Insights from Anant Kumar Saharia v. Commissioner Of Income Tax

Date: Feb 20, 1998
Clubbing Provisions and Reopening of Assessment: Insights from Anant Kumar Saharia v. Commissioner Of Income Tax Introduction The case of Anant Kumar Saharia v. Commissioner Of Income Tax And Three...
State Of Assam v. R.K. Krishna Kumar: Upholding the Integrity of Investigative Processes in Anticipatory Bail Applications

State Of Assam v. R.K. Krishna Kumar: Upholding the Integrity of Investigative Processes in Anticipatory Bail Applications

Date: Nov 11, 1997
State Of Assam v. R.K. Krishna Kumar: Upholding the Integrity of Investigative Processes in Anticipatory Bail Applications Introduction The case of State Of Assam v. R.K. Krishna Kumar adjudicated by...
Presumption of Correctness of Record of Rights and Possessory Title Upheld in Uttam Kumar Sen v. Gita Das Choudhury

Presumption of Correctness of Record of Rights and Possessory Title Upheld in Uttam Kumar Sen v. Gita Das Choudhury

Date: Sep 12, 1997
Presumption of Correctness of Record of Rights and Possessory Title Upheld in Uttam Kumar Sen v. Gita Das Choudhury Introduction The case of Uttam Kumar Sen v. Gita Das Choudhury adjudicated by the...
Reinforcing Timely Litigation in Specific Performance Suits: Insights from Md. Mohar Ali v. Md. Mamud Ali & Ors.

Reinforcing Timely Litigation in Specific Performance Suits: Insights from Md. Mohar Ali v. Md. Mamud Ali & Ors.

Date: Jul 26, 1997
Reinforcing Timely Litigation in Specific Performance Suits: Insights from Md. Mohar Ali v. Md. Mamud Ali & Ors. Introduction The case of Md. Mohar Ali v. Md. Mamud Ali & Others adjudicated by the...
Defining Tenant Obligations and Eviction Standards Under the Assam Rent Control Act: Insights from Abdul Matin Choudhury & Anr. v. Nityananda Dutta Banik

Defining Tenant Obligations and Eviction Standards Under the Assam Rent Control Act: Insights from Abdul Matin Choudhury & Anr. v. Nityananda Dutta Banik

Date: Jun 24, 1997
Defining Tenant Obligations and Eviction Standards Under the Assam Rent Control Act: Insights from Abdul Matin Choudhury & Anr. v. Nityananda Dutta Banik Introduction The case of Abdul Matin...
Defining 'Association of Persons' and Validating Section 148 Notices Under Section 292B: Sardar Harvinder Singh Sehgal v. A.C.I.T. Comprehensive Analysis

Defining 'Association of Persons' and Validating Section 148 Notices Under Section 292B: Sardar Harvinder Singh Sehgal v. A.C.I.T. Comprehensive Analysis

Date: May 13, 1997
Defining 'Association of Persons' and Validating Section 148 Notices Under Section 292B: Sardar Harvinder Singh Sehgal v. A.C.I.T. Comprehensive Analysis Introduction Sardar Harvinder Singh Sehgal...
Sham Transactions and Deductibility of Commissions: Insights from Assam Pesticides & Agro Chemicals v. Commissioner Of Income Tax

Sham Transactions and Deductibility of Commissions: Insights from Assam Pesticides & Agro Chemicals v. Commissioner Of Income Tax

Date: May 3, 1997
Sham Transactions and Deductibility of Commissions: Insights from Assam Pesticides & Agro Chemicals v. Commissioner Of Income Tax Introduction The case of Assam Pesticides & Agro Chemicals v....
Establishing Proper Jurisdiction under Section 133 CrPC: Gauhati High Court in Appolo Machinery Mart v. State Of Assam

Establishing Proper Jurisdiction under Section 133 CrPC: Gauhati High Court in Appolo Machinery Mart v. State Of Assam

Date: Mar 21, 1997
Establishing Proper Jurisdiction under Section 133 CrPC: Gauhati High Court in Appolo Machinery Mart v. State Of Assam Introduction The case of Appolo Machinery Mart v. State Of Assam adjudicated by...
Exceptional Circumstances in Cash Expenditures: Janambhumi v. Commissioner Of Income-Tax

Exceptional Circumstances in Cash Expenditures: Janambhumi v. Commissioner Of Income-Tax

Date: Dec 18, 1996
Exceptional Circumstances in Cash Expenditures: Janambhumi v. Commissioner Of Income-Tax Introduction The case of Janambhumi v. Commissioner Of Income-Tax heard by the Gauhati High Court on December...
Khandelwal Constructions v. Commissioner Of Income-Tax: Reaffirming Burden of Proof and Due Process under Section 68 of the Income-Tax Act

Khandelwal Constructions v. Commissioner Of Income-Tax: Reaffirming Burden of Proof and Due Process under Section 68 of the Income-Tax Act

Date: Sep 5, 1996
Khandelwal Constructions v. Commissioner Of Income-Tax: Reaffirming Burden of Proof and Due Process under Section 68 of the Income-Tax Act Introduction The case of Khandelwal Constructions v....
Tribunal’s Authority in Remanding Cases: Insights from Assam Carbon Products Ltd. v. Commissioner Of Income-Tax

Tribunal’s Authority in Remanding Cases: Insights from Assam Carbon Products Ltd. v. Commissioner Of Income-Tax

Date: Aug 27, 1996
Tribunal’s Authority in Remanding Cases: Insights from Assam Carbon Products Ltd. v. Commissioner Of Income-Tax Introduction The case of Assam Carbon Products Ltd. v. Commissioner Of Income-Tax...
Reaffirming Tribunal Accountability and Precedent Applicability under Section 68: Raichand Kothari (Huf) v. Commissioner Of Income-Tax

Reaffirming Tribunal Accountability and Precedent Applicability under Section 68: Raichand Kothari (Huf) v. Commissioner Of Income-Tax

Date: Aug 23, 1996
Reaffirming Tribunal Accountability and Precedent Applicability under Section 68: Raichand Kothari (Huf) v. Commissioner Of Income-Tax Introduction The case of Raichand Kothari (Huf) v. Commissioner...
Anand Ram Raitani v. Commissioner Of Income-Tax: Clarifying the Scope of Section 68 in Relation to Separate Entities

Anand Ram Raitani v. Commissioner Of Income-Tax: Clarifying the Scope of Section 68 in Relation to Separate Entities

Date: Aug 21, 1996
Anand Ram Raitani v. Commissioner Of Income-Tax: Clarifying the Scope of Section 68 in Relation to Separate Entities Introduction The case of Anand Ram Raitani v. Commissioner Of Income-Tax...
Onus of Proof in Cash Credit Transactions: Jalan Timbers v. Commissioner Of Income Tax N.E. Region

Onus of Proof in Cash Credit Transactions: Jalan Timbers v. Commissioner Of Income Tax N.E. Region

Date: Aug 8, 1996
Onus of Proof in Cash Credit Transactions: Jalan Timbers v. Commissioner Of Income Tax N.E. Region Introduction The case of Jalan Timbers v. Commissioner Of Income Tax N.E. Region (Gauhati High...
Bhola Nath Majumdar v. Income Tax Officer: Jurisdictional Limits on Reassessment Under Section 148

Bhola Nath Majumdar v. Income Tax Officer: Jurisdictional Limits on Reassessment Under Section 148

Date: Jul 19, 1996
Bhola Nath Majumdar v. Income Tax Officer: Jurisdictional Limits on Reassessment Under Section 148 Introduction In the landmark case of Bhola Nath Majumdar v. Income Tax Officer, And Two Ors.,...
Eligibility Criteria for Transport Subsidy: Union Of India v. India Carbon Ltd.

Eligibility Criteria for Transport Subsidy: Union Of India v. India Carbon Ltd.

Date: Jun 22, 1996
Eligibility Criteria for Transport Subsidy: Union Of India v. India Carbon Ltd. Introduction The case of Union Of India and Others v. M/S. India Carbon Ltd. and Others adjudicated by the Gauhati High...
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