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Defining 'Technical Know-How' under Section 35AB: Madhya Pradesh High Court in Frontline Software Case Sets Precedent Introduction The case of Commissioner Of Income-Tax v. Frontline Software And...
Revisional Jurisdiction Affirmed Under Section 115 CPC When Appeal is Restricted by Motor Vehicles Act Introduction The case of National Insurance Co. Ltd., Gwalior And Others v. Shrikant Vinod...
Adverse Entry in Annual Confidential Reports Must Be Communicated in Promotion Proceedings: Hav Gambhir Singh Chahar v. Union of India Introduction Hav Gambhir Singh Chahar v. Union of India is a...
Recovery of Currency from Accused Does Not Presume Bribe Acceptance: High Court Upholds Acquittal in State of M.P vs. Verma Introduction The case of State of Madhya Pradesh vs. Anil Kumar Verma...
Mandating Disclosure of Evidence in Preventive Detention Cases: A Comprehensive Analysis of Nirmaljeet Kaur v. State Of M.P. Introduction The case of Nirmaljeet Kaur v. State Of M.P. adjudicated by...
Jurisdictional Boundaries of Income-Tax Appellate Tribunal: Insights from Gaya Prasad Pathak v. Assistant Commissioner Of Income-Tax And Others Introduction Gaya Prasad Pathak v. Assistant...
Discharging the Burden of Proof in Third-Party Credit Transactions: Insights from Sumerchand Jain v. Commissioner of Income-Tax Introduction The case of Sumerchand Jain v. Commissioner of Income-Tax...
Clarification on Common Intention under Section 34 IPC in Rajesh v. State of M.P. Introduction The case of Rajesh v. State of M.P. adjudicated by the Madhya Pradesh High Court on February 7, 2007,...
Commissioner Of Income Tax v. Suresh Chand Goyal: Capital Gains Recognized Over Business Income Introduction The case of Commissioner Of Income Tax, Gwalior v. Suresh Chand Goyal, adjudicated by the...
Limitations on Correcting Date of Birth in Service Records: Insights from Surendra Singh v. State of M.P Introduction The case of Surendra Singh v. State of Madhya Pradesh and Others, adjudicated by...
Abatement of Personal Injury Claims Upon Death: Insights from Bhagwati Bai And Another v. Bablu Mukund And Others Introduction The case of Bhagwati Bai And Another v. Bablu Mukund And Others...
Ensuring Procedural Fairness in Section 12A Registration: Sarafa Association v. Commissioner Of Income-Tax Introduction Sarafa Association v. Commissioner Of Income-Tax And Another is a landmark...
Commissioner Of Income-Tax v. Eicher Motors Ltd.: Defining Revenue vs. Capital Expenditure in Technical Assistance Agreements Introduction The case of Commissioner Of Income-Tax v. Eicher Motors Ltd....
Deputy Director Of Income-Tax v. Chirag Metal Rolling Mills Ltd.: Clarifying Onus of Proof under Section 271(1)(c) of the Income-tax Act Introduction The case of Deputy Director Of Income-Tax v....
Deduction of Preliminary Expenditures Under Section 35D: Insights from Shree Synthetics Ltd. v. Commissioner Of Income-Tax Introduction The case of Shree Synthetics Ltd. v. Commissioner Of Income-Tax...
Limitations on Rectification under Section 254(2) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Malwa Texturising (P) Ltd. Introduction The case of Commissioner Of Income Tax v....
Intermetal Trade Ltd. Ruling: Clarifying the Applicability of Section 73 on Speculative Losses Introduction The case of Commissioner of Income-Tax v. Intermetal Trade Ltd. (Madhya Pradesh High Court,...
Mandatory Compliance with Investigative Protocols Under SC/ST Prevention of Atrocities Act: Landmark Decision in Bharatsingh v. State of M.P. Introduction The case of Bharatsingh v. State of Madhya...
Vesting of Property under Section 305 of the M.P. Municipal Corporation Act: Analysis of Suresh Singh Kushwaha v. Municipal Corporation, Gwalior Introduction The case of Suresh Singh Kushwaha v....
Liability of Telegraph Authorities for Compensation in Transmission Line Projects Rajendra Prasad Tiwari & Anr. v. State Of M.P & Ors. Madhya Pradesh High Court, May 4, 2006 Introduction The case of...