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Governor's Appointment Power under Lokayukta Ordinance Subject to Aid and Advice of Council of Ministers: Patna HC Introduction The landmark case of Ram Nagina Singh And Others v. S.V Sohni And...
Condonation of Delay in Filing Income Tax Returns: Insights from Additional Commissioner Of Income-Tax v. Bihar Textiles Introduction The case of Additional Commissioner Of Income-Tax v. Bihar...
Strict Criteria for Rejection of Book Profits Established by Patna High Court in Md. Umer v. Commissioner Of Income-Tax Introduction The case of Md. Umer v. Commissioner Of Income-Tax, Bihar...
Double Imposition of Penalties under Section 18A(9) and Section 273(b) in Reassessment: Patna High Court's Landmark Ruling Introduction The case of Commissioner Of Income-Tax, Bihar v. Ram Chandra...
Enforceability of Statutory Executive Promises: Analysis of M/S Shree Krishna Gyanoday Sugar Ltd. v. State Of Bihar Introduction The case of M/S Shree Krishna Gyanoday Sugar Ltd. And Another v. The...
Assessment Jurisdiction and Double Taxation in "Mahendra Kumar Agrawalla v. Income-Tax Officer And Others" Introduction The case of Mahendra Kumar Agrawalla v. Income-Tax Officer And Others was...
Patna High Court Upholds Validity of Deed of Gift and Invalidates Fraudulent Deed of Surrender in Property Dispute Introduction In the case of Mst. Samrathi Devi v. Parasuram Pandey And Others,...
Clarifying "Arrears of Rent" under Section 11A of the Bihar Buildings Act: Insights from Ram Nandan Sharma v. Maya Devi & Others Introduction The case of Ram Nandan Sharma Alias Ram Nandan Lohar v....
Exclusive Taxation of Unregistered Firms or Partners: Patna High Court Establishes Clear Assessment Protocol Introduction The case of Commissioner Of Income Tax, Bihar, Patna v. M/S. Pure Nichitpur...
Defining 'Homestead' under Bihar Land Reforms Act, 1961: Syed Mohammad v. Sheikh Salahuddin Establishes Legal Precedent Introduction The case of Syed Fakir Mohammad v. Sheikh Salahuddin & Others...
Obligations of Full Disclosure under Section 147(a) of the Income-Tax Act: Insights from Durga Sharan Udho Prasad v. Commissioner of Income Tax Introduction The case of Durga Sharan Udho Prasad v....
Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others: Establishing the Primacy of Pleadings in Partition Suits Introduction Smt. Ramsurat Devi v. Smt. Satraji Kuer And Others is a landmark judgment...
Commissioner of Income Tax, Bihar vs. M/S Patna Timber Works: Interpretation of Section 271(1)(c) Introduction The case of The Commissioner Of Income Tax, Bihar, Patna v. M/S. Patna Timber Works Opp....
Appealability of Income Tax Officer's Loss Computation under Sections 24(2) and 72(1): Insights from Bihar State Electricity Board v. Commissioner Of Income-Tax Introduction The case of Bihar State...
Interpretation of Section 11(1)(d) and Personal Necessity in Joint Family Evictions: Madholal v. Agrawalla (Patna High Court, 1974) Introduction The case of Madholal And Others v. Madan Mohan...
Suresh Singh And v. Naresh Singh: Clarifying the Magistrate's Authority in Substituting Parties Post-Mortem Introduction The case of Suresh Singh And v. Naresh Singh adjudicated by the Patna High...
Doctrine of Estoppel and Eviction by Title Paramount: Insights from Jaikaran Singh v. Sita Ram Agarwalla Introduction The case of Jaikaran Singh v. Sita Ram Agarwalla And Others was adjudicated by...
M/S. C.M Rajgharia v. Chand Mull Rajgharia: Limitation on Re-assessment Under Section 148 of the Income Tax Act, 1961 Introduction The case of M/S. C.M Rajgharia v. Chand Mull Rajgharia was...
Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar: Re-defining Burden of Proof in Demonetization Cases Introduction The case of Lakshmi Rice Mills v. Commissioner Of Income-Tax, Bihar (Patna...
Principles of Natural Justice in Income Tax Assessments: Motipur Sugar Factory v. Commissioner Of Income-Tax Introduction The case of Motipur Sugar Factory (P.) Ltd. v. Commissioner Of Income-Tax,...