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Punjab & Haryana High Court Upholds the Validity of Section 40A(3) of the Income-Tax Act, 1961 Introduction The case of Attar Singh Gurmukh Singh v. Income-Tax Officer adjudicated by the Punjab &...
Partial Partition of HUF Assets: Insights from Commissioner Of Income-Tax, Amritsar-I v. Narain Dass Wadhwa Introduction The case of Commissioner Of Income-Tax, Amritsar-I v. Narain Dass Wadhwa...
Clubbing of Spouse's Income under Section 64(1)(i): Precedent from Commissioner Of Income-Tax, Patiala v. Anand Sarup Introduction The case of Commissioner Of Income-Tax, Patiala v. Anand Sarup,...
Uniform Compensation Rate in Land Acquisition: Insights from State Of Haryana v. Kailashwati And Ors Introduction The case of State Of Haryana v. Kailashwati And Ors adjudicated by the Punjab &...
Interpretation of 'Expenditure' under Section 40A(3) of the Income-Tax Act: Insights from Commissioner of Income-Tax, Amritsar-II v. Kishan Chand Maheshwari Dass Introduction The case of Commissioner...
Non-Retrospective Application of Procedural Statutes Affecting Jurisdiction: Commissioner Of Income Tax v. Raman Industries Introduction Commissioner Of Income Tax v. Raman Industries, Ludhiana is a...
Government Subsidies to Cooperative Societies Classified as Revenue Receipts: Insights from Ludhiana Central Co-Operative Consumers Stores Ltd. v. Commissioner Of Income-Tax, Patiala-I Introduction...
Jurisdictional Limits of Appellate Authorities under the East Punjab Urban Rent Restriction Act, 1949 Introduction The case of Raghu Nath Jalota v. Romesh Duggal And Another was adjudicated by the...
Rajinder Singh Etc. v. Kultar Singh And Ors: Upholding State Legislature's Authority Over High Court Jurisdiction under 'Administration of Justice' Introduction Rajinder Singh Etc. v. Kultar Singh...
Mandatory Compliance with Rules 17 and 18 of the Prevention of Food Adulteration Act: A Comprehensive Analysis of State Of Haryana v. Jagtar Singh Introduction The case of State Of Haryana v. Jagtar...
Nirmala Kapur v. Commissioner of Income Tax: Establishing Limits on Criminal Prosecution Under Section 279 of the I.T. Act Introduction The case of Nirmala Kapur v. Commissioner Of Income Tax And Anr...
Ensuring Procedural Competence in Municipal Appeals: Garib Chand v. Municipal Committee Introduction The case of Garib Chand v. Municipal Committee adjudicated by the Punjab & Haryana High Court on...
Empowering Arbitrators to Grant Future Interest: A Landmark Decision in State of Punjab v. Ajit Singh And Others 1. Introduction The case of State of Punjab v. Ajit Singh And Others adjudicated by...
Sohinder Singh And Bros. v. Commissioner Of Income-Tax: Reaffirming Strict Interpretation of Penalty Provisions under Section 271(1)(c) of the Income-Tax Act, 1961 Introduction The case of Sohinder...
Commissioner Of Income-Tax v. Dehati Co-Operative Marketing-Cum-Processing Society: Penalty Imposition on Delayed Tax Return Filing Introduction The case of Commissioner Of Income-Tax v. Dehati...
Punjab & Haryana High Court Upholds Landlord's Right to Eject Tenants for Bona Fide Personal Necessity Introduction The case of Brij Lal Puri And Another v. Muni Tandon (Punjab & Haryana High Court,...
Strict Compliance with Licensing Conditions for Partnership Firms: Precedent Set in Commissioner Of Income Tax v. Hardit Singh Pal Chand Introduction The case of Commissioner Of Income Tax v. Hardit...
Establishing the Multiplier Principle in Damages Assessment: Lachhman Singh v. Gurmit Kaur Etc. Introduction The case of Lachhman Singh And Others v. Gurmit Kaur Etc. adjudicated by the Punjab &...
Reaffirming the Directory Nature of CPRC Order 1 Rule 3-A: Insights from Amritsar Improvement Trust v. Ishri Devi Introduction Amritsar Improvement Trust v. Ishri Devi, adjudicated by the Punjab &...
Conversion of Stridhan by Parents-in-law: Insights from Bhai Sher Jang Singh v. Virinder Kaur Introduction In the landmark case of Bhai Sher Jang Singh And Anr. v. Virinder Kaur, adjudicated by the...