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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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Introduction The case of Raja Bahadur Vishweshwara Singh v. Commissioner of...
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...