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  • Commentaries
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Patna High Court Case Commentaries

Sarangdhar Singh v. Wahi: Definitive Interpretation of Jurisdiction under the Payment of Wages Act, 1936

Sarangdhar Singh v. Wahi: Definitive Interpretation of Jurisdiction under the Payment of Wages Act, 1936

Date: Mar 17, 1955
Sarangdhar Singh v. Wahi: Definitive Interpretation of Jurisdiction under the Payment of Wages Act, 1936 Introduction The landmark case of Sarangdhar Singh and Another v. Lakshmi Narayan Wahi...
Hiraluxmi Pandit v. Income-Tax Officer: Affirming the Validity of Deed of Gift Against Income Tax Recovery

Hiraluxmi Pandit v. Income-Tax Officer: Affirming the Validity of Deed of Gift Against Income Tax Recovery

Date: Feb 22, 1955
Hiraluxmi Pandit v. Income-Tax Officer: Affirming the Validity of Deed of Gift Against Income Tax Recovery Introduction The case of Hiraluxmi Pandit v. Income-Tax Officer adjudicated by the Patna...
Enforcement of Natural Justice in License Revocation: Ramnath Prasad v. The Collector of Darbhanga

Enforcement of Natural Justice in License Revocation: Ramnath Prasad v. The Collector of Darbhanga

Date: Feb 5, 1955
Enforcement of Natural Justice in License Revocation: Ramnath Prasad v. The Collector of Darbhanga Introduction The case of Ramnath Prasad v. The Collector Of Darbhanga, And Others, adjudicated by...
Interpretation of Section 19-I of the Court-fees Act in Probate Proceedings: Mundrika Prasad Singh v. Mst. Kachnar Kuer And Others

Interpretation of Section 19-I of the Court-fees Act in Probate Proceedings: Mundrika Prasad Singh v. Mst. Kachnar Kuer And Others

Date: Jan 25, 1955
Interpretation of Section 19-I of the Court-fees Act in Probate Proceedings: Mundrika Prasad Singh v. Mst. Kachnar Kuer And Others Introduction The case of Mundrika Prasad Singh v. Mst. Kachnar Kuer...
Gopi Kishore Prasad v. State Of Bihar: Landmark Decision on Procedural Fairness in Government Service Discharge

Gopi Kishore Prasad v. State Of Bihar: Landmark Decision on Procedural Fairness in Government Service Discharge

Date: Jan 20, 1955
Gopi Kishore Prasad v. State Of Bihar: Landmark Decision on Procedural Fairness in Government Service Discharge Introduction The case of Gopi Kishore Prasad v. State Of Bihar ([1955] Patna High...
Re-defining Burden of Proof in Insanity Pleas: The Landmark Decision in Kamla Singh v. The State

Re-defining Burden of Proof in Insanity Pleas: The Landmark Decision in Kamla Singh v. The State

Date: Dec 24, 1954
Re-defining Burden of Proof in Insanity Pleas: The Landmark Decision in Kamla Singh v. The State Introduction Kamla Singh v. The State, adjudicated by the Patna High Court on December 23, 1954,...
Attribution of Undisclosed Income to Separate Sources: Commissioner Of Income-Tax v. P. Darolia And Sons

Attribution of Undisclosed Income to Separate Sources: Commissioner Of Income-Tax v. P. Darolia And Sons

Date: Dec 9, 1954
Attribution of Undisclosed Income to Separate Sources: Commissioner Of Income-Tax v. P. Darolia And Sons Introduction The case of Commissioner Of Income-Tax, Bihar And Orissa v. P. Darolia And Sons...
Baijnath Prasad v. Jang Bahadur Singh: Defining Tenant Status under Bihar Buildings Control Act, 1947

Baijnath Prasad v. Jang Bahadur Singh: Defining Tenant Status under Bihar Buildings Control Act, 1947

Date: Nov 27, 1954
Baijnath Prasad v. Jang Bahadur Singh: Defining Tenant Status under Bihar Buildings Control Act, 1947 Introduction The case of Baijnath Prasad And Others v. Jang Bahadur Singh And Another,...
Tax Liability on Business Transactions: Insights from Bisheshwar Singh v. Commissioner of Income-Tax

Tax Liability on Business Transactions: Insights from Bisheshwar Singh v. Commissioner of Income-Tax

Date: Nov 16, 1954
Tax Liability on Business Transactions: Insights from Bisheshwar Singh v. Commissioner of Income-Tax Introduction The case of Bisheshwar Singh v. Commissioner of Income-Tax, B. And O. Opposite Party...
Enforcement of Sanction Requirements under the Prevention of Corruption Act: K.P. Sinha v. Aftabuddin

Enforcement of Sanction Requirements under the Prevention of Corruption Act: K.P. Sinha v. Aftabuddin

Date: Nov 13, 1954
Enforcement of Sanction Requirements under the Prevention of Corruption Act: K.P. Sinha v. Aftabuddin Introduction The case of K.P. Sinha v. Aftabuddin adjudicated by the Patna High Court on November...
Arjun Prasad v. Central Bank of India: Distinguishing Pledge from Mortgage in Share Transactions

Arjun Prasad v. Central Bank of India: Distinguishing Pledge from Mortgage in Share Transactions

Date: Nov 9, 1954
Arjun Prasad v. Central Bank of India: Distinguishing Pledge from Mortgage in Share Transactions Introduction The case of Arjun Prasad and Others v. Central Bank of India, Ltd. adjudicated by the...
Invalid Penalty Imposition on Dissolved Hindu Undivided Family Under Section 28(1)(c) – Patna High Court Judgment Analysis

Invalid Penalty Imposition on Dissolved Hindu Undivided Family Under Section 28(1)(c) – Patna High Court Judgment Analysis

Date: Nov 5, 1954
Invalid Penalty Imposition on Dissolved Hindu Undivided Family Under Section 28(1)(c) – Patna High Court Judgment Analysis Introduction The case of Commissioner of Income-Tax, Bombay & Ors. v....
Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax

Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax

Date: Oct 20, 1954
Capital Gain Taxation on Long-Term Leases: Traders and Miners Ltd. v. Commissioner of Income-Tax Introduction The case of Traders and Miners, Ltd. v. Commissioner of Income-Tax adjudicated by the...
Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries

Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries

Date: Oct 20, 1954
Gurudeva Narayan Srivastava v. State of Bihar: Defining Judicial Impartiality in Administrative Inquiries Introduction In the landmark case of Gurudeva Narayan Srivastava v. State of Bihar And...
Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax

Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax

Date: Sep 14, 1954
Assessment of Profits in Contractual Businesses: Insights from Sukhdeodas Jalan v. Commissioner of Income-Tax Introduction The landmark case of Sukhdeodas Jalan v. Commissioner of Income-Tax, B. & O....
M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases

M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases

Date: Sep 2, 1954
M.L Tewary v. Commissioner of Income-Tax: Establishing the Burden of Proof in Concealed Income Cases Introduction The case of M.L Tewary v. Commissioner of Income-Tax, Bihar And Orissa Opposite Party...
Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax

Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax

Date: Aug 21, 1954
Judicial Limits on Income-Tax Tribunal’s Discretion to Remand: Kanak Kumari v. Commissioner of Income-Tax Introduction The case of Kanak Kumari v. Commissioner of Income-Tax adjudicated by the Patna...
Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments

Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments

Date: Aug 18, 1954
Constitutional Scrutiny of the Bihar Land Encroachment Act, 1950: Upholding Fundamental Rights in Land Encroachments Introduction The case of Brij Bhukhan v. State, adjudicated by the Patna High...
Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability

Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability

Date: Aug 4, 1954
Raja Bahadur Vishweshwara Singh v. Commissioner Of Income Tax: Clarifications on Agricultural Income and Tax Liability Introduction The case of Raja Bahadur Vishweshwara Singh v. Commissioner of...
State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings

State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings

Date: Jul 1, 1954
State v. Rani Sonabati: Establishing State Accountability in Contempt Proceedings Introduction The case of State v. Rani Sonabati adjudicated by the Patna High Court on June 30, 1954, marks a...
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