Gauhati High Court Case Commentaries

Reaffirming the Burden of Proof in Motor Vehicle Accident Compensation: National Insurance Co. Ltd. v. Kasheni And Ors.

Date: Mar 10, 2005

Reaffirming the Burden of Proof in Motor Vehicle Accident Compensation: National Insurance Co. Ltd. v. Kasheni And Ors. Introduction The case of National Insurance Co. Ltd. v. Kasheni And Ors....

Enhancing Natural Justice in Departmental Proceedings: Insights from Mutum Shantikumar Singh v. Union of India

Date: Feb 10, 2005

Enhancing Natural Justice in Departmental Proceedings: Insights from Mutum Shantikumar Singh v. Union of India Introduction The case of Mutum Shantikumar Singh v. Union Of India And Ors. adjudicated...

Judicial Restraint in Administrative Pay Scale Revisions: Analysis of Go-1269X Sb Singh Se v. Union of India

Date: Dec 24, 2004

Judicial Restraint in Administrative Pay Scale Revisions: Analysis of Go-1269X Sb Singh Se v. Union of India Introduction The case of Go-1269X Sb Singh Se (Civ) And Ors. v. Union Of India And Ors....

Judicial Commentary: Unlawful Transfer of Civil Servant in Prasanna Kumar Nath v. State Of Assam And Ors.

Date: Dec 17, 2004

Unlawful Transfer of Civil Servant: Comprehensive Analysis of Prasanna Kumar Nath v. State Of Assam And Ors. Introduction The case of Prasanna Kumar Nath v. State Of Assam And Ors. adjudicated by the...

Advance Tax Payment as Income Disclosure: Gauhati High Court Sets New Precedent

Date: Mar 6, 2004

Advance Tax Payment as Income Disclosure: Gauhati High Court Sets New Precedent Introduction In the landmark case of Dr. Mrs. Alaka Goswami vs. Dr. Anil Kumar Goswami, the Gauhati High Court...

Compliance with Sections 232 and 233 CrPC: Insights from Vanlalven And Anr. v. State Of Manipur

Date: Feb 28, 2004

Compliance with Sections 232 and 233 CrPC: Insights from Vanlalven And Anr. v. State Of Manipur Introduction The case of Vanlalven And Anr. v. State Of Manipur, adjudicated by the Gauhati High Court...

Clarification on Promotion Rights and Recruitment Rule Relaxation in Meghalaya Health Service

Date: Jan 29, 2004

Clarification on Promotion Rights and Recruitment Rule Relaxation in Meghalaya Health Service Introduction The case of Dr. M. Laitphlang And Ors. v. State Of Meghalaya And Ors., adjudicated by the...

Recognition of Medical Establishments as Industrial Undertakings for Investment Allowance under Section 32A: An Analysis of Commissioner Of Income Tax v. Down Town Hospital Pvt. Ltd.

Date: Dec 23, 2003

Recognition of Medical Establishments as Industrial Undertakings for Investment Allowance under Section 32A: An Analysis of Commissioner Of Income Tax v. Down Town Hospital Pvt. Ltd. 1. Introduction...

Sale and Leaseback Transactions as Genuine Business Arrangements: Insights from Commissioner Of Income Tax v. George Williamson (Assam) Ltd.

Date: Dec 5, 2003

Sale and Leaseback Transactions as Genuine Business Arrangements: Insights from Commissioner Of Income Tax v. George Williamson (Assam) Ltd. Introduction The case of Commissioner Of Income Tax v....

Gauhati High Court Sets Precedent on Due Process in Money Suits and Reasonable Interest Assessment

Date: Sep 10, 2003

Gauhati High Court Sets Precedent on Due Process in Money Suits and Reasonable Interest Assessment Introduction In the case of Smt. Hmangaihzuali v. Smt. C. Laldingi, decided by the Gauhati High...

Strict Adherence to Procedural Mandates Under Section 15 Affirmed in Basanti Das v. State of Assam

Date: Sep 4, 2003

Strict Adherence to Procedural Mandates Under Section 15 Affirmed in Basanti Das v. State of Assam Introduction The case of Basanti Das v. State of Assam, adjudicated by the Gauhati High Court on...

Clarification on Burden of Proof under Section 68 with Respect to Sub-Creditors: Nemichand Kothari v. CIT

Date: Sep 3, 2003

Clarification on Burden of Proof under Section 68 with Respect to Sub-Creditors: Nemichand Kothari v. CIT Introduction The case of Nemichand Kothari v. Commissioner of Income Tax adjudicated by the...

Nemi Chand Kothari v. Commissioner of Income Tax: Defining the Burden of Proof for Undisclosed Income

Date: Sep 3, 2003

Nemi Chand Kothari v. Commissioner of Income Tax: Defining the Burden of Proof for Undisclosed Income Introduction The case of Nemi Chand Kothari v. Commissioner Of Income-Tax adjudicated by the...

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

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

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

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

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

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

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,...