Madhya Pradesh High Court Case Commentaries

Procedural Compliance and Capital Loss Recognition in Income Tax Assessments: Insights from H.H. Maharaja Raja Pawer Dewas v. Commissioner Of Income Tax

Date: Nov 14, 1981

Procedural Compliance and Capital Loss Recognition in Income Tax Assessments: Insights from H.H. Maharaja Raja Pawer Dewas v. Commissioner Of Income Tax Introduction The case of H.H. Maharaja Raja...

Depreciation Adjustment and Asset Transfer in Partnership Dissolution: Insights from Popular Engineering Co. v. Commissioner Of Income-Tax, M.P-I

Date: Nov 13, 1981

Depreciation Adjustment and Asset Transfer in Partnership Dissolution: Insights from Popular Engineering Co. v. Commissioner Of Income-Tax, M.P-I Introduction The case of Popular Engineering Co. v....

Vimal and Amar Talkies v. Commissioner of Income Tax: Interpretation of Firm Constitution Changes under the Indian Income-Tax Act

Date: Oct 1, 1981

Vimal and Amar Talkies v. Commissioner of Income Tax: Interpretation of Firm Constitution Changes under the Indian Income-Tax Act Introduction The case of Vimal and Amar Talkies, Dhamtari v....

Establishing Validity of Arbitration Agreements in Construction Contracts: Uttam Singh Dugal & Co. Pvt. Ltd. v. Hindustan Steel Ltd.

Date: Oct 1, 1981

Establishing Validity of Arbitration Agreements in Construction Contracts: Uttam Singh Dugal & Co. Pvt. Ltd. v. Hindustan Steel Ltd. Introduction The case of Uttam Singh Dugal & Co. Pvt. Ltd. v....

Enhancement of Women’s Property Rights under the Hindu Succession Act: Analysis of Controller Of Estate Duty, Bhopal v. Rani Bahu

Date: Aug 19, 1981

Enhancement of Women’s Property Rights under the Hindu Succession Act: Analysis of Controller Of Estate Duty, Bhopal v. Rani Bahu Introduction The case of Controller Of Estate Duty, Bhopal v. Rani...

Enhanced Compensation Assessment in Motor Accident Claims: Sumanbai v. State of Madhya Pradesh

Date: Aug 4, 1981

Enhanced Compensation Assessment in Motor Accident Claims: Sumanbai v. State of Madhya Pradesh Introduction The case of Sumanbai and Others v. State of Madhya Pradesh and Others adjudicated by the...

Ensuring Natural Justice in Granting Land Exemptions: Nandkishore v. Madhya Pradesh

Date: Jul 16, 1981

Ensuring Natural Justice in Granting Land Exemptions: Nandkishore v. Madhya Pradesh Introduction The case of Nandkishore and Others v. State of Madhya Pradesh adjudicated by the Madhya Pradesh High...

Shrivallabhdas Modani v. Commissioner Of Income Tax: Reaffirming Individual Taxation Over HUF Post-Partition

Date: Jul 4, 1981

Shrivallabhdas Modani v. Commissioner Of Income Tax: Reaffirming Individual Taxation Over HUF Post-Partition Introduction The landmark case of Shrivallabhdas Modani v. Commissioner Of Income Tax...

Recognition of Definite Liabilities for Tax Deductions: Kalekhan Mohammed Hanif v. Commissioner Of Income-Tax

Date: Apr 23, 1981

Recognition of Definite Liabilities for Tax Deductions Introduction The case of Kalekhan Mohammed Hanif v. Commissioner Of Income-Tax adjudicated by the Madhya Pradesh High Court on April 22, 1981,...

Delegated Powers under the Essential Commodities Act: Madhya Pradesh Ration Vikreta Sangh v. State of Madhya Pradesh

Date: Apr 14, 1981

Delegated Powers under the Essential Commodities Act: Madhya Pradesh Ration Vikreta Sangh v. State of Madhya Pradesh Introduction The case of Madhya Pradesh Ration Vikreta Sangh, Jabalpur And Others...

Restrictions on Freedom of Press in Defamation Cases: Insights from Hari Shankar v. Kailash Narayan

Date: Apr 3, 1981

Restrictions on Freedom of Press in Defamation Cases: Insights from Hari Shankar v. Kailash Narayan Introduction The case of Hari Shankar v. Kailash Narayan adjudicated by the Madhya Pradesh High...

Precedent on Cost of Share Acquisition Including Controlling Interest – Smt. Maharani Ushadevi v. CIT

Date: Feb 22, 1981

Precedent on Cost of Share Acquisition Including Controlling Interest – Smt. Maharani Ushadevi v. CIT Introduction The case of Smt. Maharani Ushadevi v. Commissioner Of Income-Tax, M.P adjudicated by...

H.H Maharani Usha Devi v. Commissioner Of Income-Tax: Personal Effects Exemption Affirmed

Date: Feb 22, 1981

H.H Maharani Usha Devi v. Commissioner Of Income-Tax: Personal Effects Exemption Affirmed Introduction The case of H.H Maharani Usha Devi v. Commissioner Of Income-Tax, City-I, Bhopal presents a...

Non-Allowability of Penalties under Section 37(1) I.T. Act: Insights from Commissioner Of Income-Tax, M.P-I. v. Malwa Vanaspati & Chemical Co. Ltd.

Date: Feb 14, 1981

Non-Allowability of Penalties under Section 37(1) I.T. Act: Insights from Commissioner Of Income-Tax, M.P-I. v. Malwa Vanaspati & Chemical Co. Ltd. Introduction The case of Commissioner Of...

Taxation of Skill and Labour Contracts: Insights from Commissioner Of Sales Tax, M.P v. L. Vasudeo Rao

Date: Jan 29, 1981

Taxation of Skill and Labour Contracts: Insights from Commissioner Of Sales Tax, M.P v. L. Vasudeo Rao Introduction The case of Commissioner Of Sales Tax, M.P v. L. Vasudeo Rao is a landmark judgment...

Limited Application of the Doctrine of Merger in Tax Appeals: Alok Paper Industries v. Commissioner Of Income-Tax, M.P (1981)

Date: Jan 15, 1981

Limited Application of the Doctrine of Merger in Tax Appeals: Alok Paper Industries v. Commissioner Of Income-Tax, M.P (1981) Introduction The case of Alok Paper Industries v. Commissioner Of...

Presumption of Continuity of Possession Affirmed in Chhitoo Hirajee v. Sakharam Umdia

Date: Jan 14, 1981

Presumption of Continuity of Possession Affirmed in Chhitoo Hirajee v. Sakharam Umdia Introduction The case of Chhitoo Hirajee v. Sakharam Umdia adjudicated by the Madhya Pradesh High Court on...

Clarification on Sales Tax Liability: Bhopal Sugar Industries v. Commissioner Of Sales Tax

Date: Dec 18, 1980

Clarification on Sales Tax Liability: Bhopal Sugar Industries v. Commissioner Of Sales Tax Introduction The case of Commissioner Of Sales Tax, M.P. Indore v. Bhopal Sugar Industries, Ltd., Sehore...

Capital Employed Under Section 80J: Interpretation and Implications – Madhya Pradesh High Court Decision

Date: Dec 12, 1980

Capital Employed Under Section 80J: Interpretation and Implications – Madhya Pradesh High Court Decision Introduction The case of Commissioner Of Income-Tax, M.P.-II, Bhopal v. Anand Bahri Steel And...

Assessment of Agricultural Land Transactions as Trade Ventures: Insights from Badrilal Bholaram v. Commissioner Of Income-Tax, Bhopal

Date: Dec 12, 1980

Assessment of Agricultural Land Transactions as Trade Ventures: Insights from Badrilal Bholaram v. Commissioner Of Income-Tax, Bhopal Introduction The case of Badrilal Bholaram v. Commissioner Of...