Voluntary Revised Returns and Non-Imposition of Penalty under Section 271(1)(c): A Comprehensive Analysis of Commissioner Of Income-Tax v. Dr. Kumari M. Dubey Introduction The case Commissioner Of...
Tax Treatment of Receipts During Pre-Business Construction Phase: Commissioner of Income Tax v. Bokaro Steel Limited Introduction The case of Commissioner of Income Tax v. Bokaro Steel Limited...
Deepak v. State Of M.P. - Upholding Conviction Through Circumstantial Evidence Introduction Deepak v. State Of M.P. is a landmark judgment delivered by the Madhya Pradesh High Court on July 20, 1987....
Rajeev Khandelwal v. Arun Pannalal: Clarifying the Scope of Order XXI, Rule 2 in Decree Execution Introduction The case of Rajeev Khandelwal v. Arun Pannalal, adjudicated by the Madhya Pradesh High...
Doctrine of Merger in Income-Tax Proceedings: Insights from Kanhiram Ramgopal v. Commissioner Of Income-Tax Introduction The case of Kanhiram Ramgopal v. Commissioner Of Income-Tax deliberated on...
Redefining High Court Jurisdiction: Overruling Kanti Prasad in K.P. Govil v. J.N.K.V. Introduction The case of K.P. Govil v. Jawaharlal Nehru Krishi Vishwa Vidyalaya, Jabalpur and Another adjudicated...
Crushing Dolomite Does Not Constitute Manufacture for Sales Tax Purposes: Analysis of Bheraghat Mineral Industries v. Divisional Deputy Commissioner Of Sales Tax Introduction The case of Bheraghat...
Durga Pesticides Pvt. Ltd. v. Parmanand Choudhary: Upholding Director Authority and Corporate Governance under the Companies Act, 1956 Introduction The case of Parmanand Choudhary And Others v. Smt....
Establishing Common Intention in Homicidal Offenses: Insights from Ghanshyam Das v. State Of Madhya Pradesh Introduction The case of Ghanshyam Das v. State Of Madhya Pradesh adjudicated by the Madhya...
Ratanlal v. Suresh Kumar: Establishing Criteria for Transfer of Civil Appeals under Section 24 CPC Introduction The case of Ratanlal v. Suresh Kumar (Madhya Pradesh High Court, 1986) presents a...
Clarification on Section 40(b) of the Income Tax Act: Interest Payments to Partners in Representative Capacities Introduction The case of Commissioner Of Income-Tax v. Narbharam Popatbhai And Sons...
Insurance Coverage for Hirers and Employees of Goods Vehicles Under Section 95 of the Motor Vehicles Act: Harishankar Tiwari v. Jagru And Others Introduction The case of Harishankar Tiwari And Etc....
Doctrine of Merger and Revisional Jurisdiction under Section 263: Insights from Commissioner Of Income Tax v. K.L. Rajput Introduction The case of Commissioner Of Income Tax v. K.L. Rajput...
Mohita v. State of Madhya Pradesh: Establishing the Right to Bail on Grounds of Delayed Trial Introduction In the landmark case of Mohita v. State of Madhya Pradesh, adjudicated by the Madhya Pradesh...
Strict Adherence to Rule 3A of Order 41 C.P.C. Confirmed: Non-Maintainability of Time-Barred Appeals Introduction The case of Bal Kishan And Others v. Tulsa Bai And Another was adjudicated by the...
Limitations on Government Imposed Royalty Requirements on Contractors: Madhya Pradesh High Court Decision 1. Introduction The case of M.P Contractors Sangh, Indore And Others v. State Of M.P And...
Allowable Deductions for Statutory Reserve Funds and Limitations on Marketing Exemptions under Income-Tax Act: Keshkal Co-Operative Marketing Society Ltd. v. Commissioner Of Income-Tax Introduction...
Impact of Amended Section 115 CPC on High Court Revisional Jurisdiction: Insights from Ramchandra Jagannath v. Dattatraya Shankarrao Introduction Ramchandra Jagannath v. Dattatraya Shankarrao is a...
Survival of Motor Accident Claims Under Section 110-A Despite Claimant's Death: Comprehensive Commentary on New India Assurance Co. Ltd. & Others v. Smt. Shakuntalabai & Others Introduction The case...
Interpretation of "Manufacture" in Section 32A: Insights from Mittal Ice And Cold Storage v. Commissioner Of Income-Tax Introduction The case of Mittal Ice And Cold Storage v. Commissioner Of...