Defining Business Connection for Non-Resident Income in India: Patna High Court in CIT Bihar v. New Consolidated Gold Fields Ltd. Introduction The case of Addl. Commissioner Of Income Tax, Bihar,...
Re-determination of Ceiling Area Under Amended Bihar Land Reforms Act Not Barred by Res Judicata: Chandrajot Kuer v. The State of Bihar Introduction The case of Chandrajot Kuer and Others v. The...
Jurisdictional Nullity and Revenue Prejudice under Section 263: Insights from Commissioner Of Income Tax v. Shantilal Agarwalla 1. Introduction The case of Commissioner Of Income Tax v. Shantilal...
Clarification on the Exercise of Section 263(1) of the Income-Tax Act: Jurisdiction and Prejudice to Revenue Introduction The case of Commissioner Of Income Tax, Bihar, Patna v. M/S Shantilal...
Amendment of Eviction Pleadings Under Bihar Buildings (Lease, Rent, and Eviction) Control Act, 1947 Introduction The case of Sachchidanand Kishore Varma And Etc. Etc. v. Heeranand And Etc....
Guardians’ Authority in Property Transactions and Consolidation Proceedings: Commentary on R.B Mishra v. State Of Bihar And Others 1. Introduction The case of R.B Mishra v. State Of Bihar And Others,...
Clarifying the Jurisdiction of Land Reforms Authorities in Tenant Settlements: Khiru Gope v. Land Reforms Deputy Collector Introduction The case of Khiru Gope And Others v. Land Reforms Deputy...
Reaffirming Section 68: Burden of Proof on Assessees for Unexplained Cash Credits in Firm's Accounts Introduction The case of Commissioner Of Income Tax, Bihar v. M/S. Anupam Udyog, Chopra...
Waiver by Acceptance of Premiums After Death: Smt. Kiran Sinha v. Life Insurance Corporation of India Introduction The case of Smt. Kiran Sinha v. Life Insurance Corporation of India and Others,...
Inclusion of Firm's Status under Section 246(c) of the Income-Tax Act: Landmark Decision in M/S. Madhur Jalpan v. Commissioner Of Income-Tax Introduction The case of M/S. Madhur Jalpan v....
Patna High Court Establishes Strict Adherence to Natural Justice in Disciplinary Actions Introduction In the landmark case of Dr. Rabindra Nath Singh v. The State Of Bihar And Others, decided by the...
Clarifying the Burden of Proof in Income Tax Penalty Proceedings: Commissioner Of Income-Tax, Bihar v. Nipani Tobacco Stores Introduction The case of Commissioner Of Income-Tax, Bihar v. Nipani...
Defining 'Ownership' for Income Tax Assessment: Insights from Additional Commissioner Of Income-Tax, Bihar v. M/S. Sahay Properties And Investment Co. (P) Ltd. Introduction The case of Additional...
Jurisdiction and Due Process in Interim Suspension of Registration: Analysis of M/S Govind Saran & Sons v. State of Bihar Introduction The case of M/S Govind Saran & Sons And Etc. v. State Of Bihar...
Patna High Court Sets Precedent on the Limited Scope of Revisional Powers under Section 65-A of the Bihar Cooperative Societies Act 1. Introduction In the landmark case of Abdul Gafoor And Others v....
Nand Kishore Singh v. The Union Of India: Territorial Jurisdiction under Article 226 Introduction The case of Nand Kishore Singh v. The Union Of India adjudicated by the Patna High Court on September...
Mahanth Som Prakash Das v. Sri Udasin Panchayati Akhara Bara and Others: Admissibility of Late Document Submission Under Order 13 of the Civil Procedure Code Introduction The case of Mahanth Som...
Tata Yodogwa Limited v. Assistant Collector Of Central Excise: Clarifying Excisable Stages under Central Excise Act Introduction The case of Tata Yodogwa Limited v. The Assistant Collector Of Central...
Quasi Estoppel in Educational Admissions: Amresh Kumar v. Principal, Bhagalpur Medical College Introduction The case of Amresh Kumar v. Principal, Bhagalpur Medical College, Bhagalpur And Another was...
Patna High Court Rules Against Using Usufructuary Mortgage Bonds to Circumvent Rent Control Laws Introduction In the case of Tip Top And Others v. Smt. Indramani Devi, adjudicated by the Patna High...