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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...
Government Vicarious Liability in Negligence: Insights from D.B. Bhagalpur v. Province of Bihar Introduction The case of D.B. Bhagalpur v. Province of Bihar (Patna High Court, 1954) serves as a...
Determining the Taxability of Timber Sales and Forest Lease Income: Sir Kameshwar Singh v. Commissioner of Income-Tax, Patna High Court (1954) Introduction The case of Sir Kameshwar Singh v....
Strict Compliance Required for Partnership Registration under Section 26-A of the Income-tax Act Introduction The case of Messrs Khimji Walji & Co. v. Commissioner of Income-Tax, Bihar And Orissa...
Establishing Time Limitations on Short Delivery Claims under Articles 30 and 31: Gajanand v. Union of India Introduction In the landmark case of Gajanand v. Union of India, decided by the Patna High...
M.P Roy v. S.N Chatterjee: Upholding Constitutional Protections Against Subordinate Dismissal Introduction The case of M.P Roy v. S.N Chatterjee adjudicated by the Patna High Court on January 22,...
Commissioner as a Court under the Contempt of Courts Act: Comprehensive Analysis of Jyoti Narayan v. Brijnandan Sinha Introduction The case of Jyoti Narayan v. Brijnandan Sinha adjudicated by the...
Patna High Court Upholds Validity of Assignment Deed Under Natural Love and Affection Introduction The case of Devji Shivji v. Karsandas Ramji And Another adjudicated by the Patna High Court on...
D. Soren v. State (1953): Upholding Freedom of Speech Against Sedition and Enmity Charges 1. Introduction The case of D. Soren v. State, adjudicated by the Patna High Court on September 24, 1953, is...
Guardianship Jurisdiction and Welfare Considerations in Bhola Nath v. Sharda Devi Introduction The case of Bhola Nath v. Sharda Devi adjudicated by the Patna High Court on September 23, 1953,...
Interpretation of Section 82 in Election Petitions: S.M Umair v. R.C Singh Introduction The case S.M Umair v. R.C Singh decided by the Patna High Court on September 8, 1953, addressed a critical...
Legal Remembrancer v. B.B Das Gupta: Establishing Boundaries of Contempt in Judicial Commentary Introduction The case of Legal Remembrancer v. B.B Das Gupta was adjudicated by the Patna High Court on...
Patna High Court Validates Revival of Expired Bihar Lease Act and Quasi-Judicial Tribunals Introduction The case of Kedarnath Gupta v. Nagindra Narayan Sinha And Others adjudicated by the Patna High...