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Clarifying Appellate Authorities' Correction Powers and Capital vs. Revenue Expenditure in Tax Assessments: The Dalmia Dadri Cement Ltd. Case Introduction The Dalmia Dadri Cement Ltd. v. Commissioner...
Commission Deduction in Business Income: Shazada Nand & Sons v. Commissioner Of Income-Tax Introduction The case of Shazada Nand & Sons v. Commissioner Of Income-Tax adjudicated by the Punjab &...
Improvements in Vendee's Status Post-Pre-emption Suit Are Limited: Garib Singh v. Harnam Singh Introduction Garib Singh v. Harnam Singh is a landmark judgment delivered by the Punjab & Haryana High...
Reversion from Officiating Posts Not Punitive: Insights from Ranjit Singh I.P.S. v. President of India Introduction The case of Ranjit Singh I.P.S. v. President of India adjudicated by the Punjab &...
Strict Scrutiny of Land Acquisition Notifications under Section 4(1) of the Land Acquisition Act: Hari Chand Bishna Ram v. State of Punjab Introduction The case of Hari Chand Bishna Ram and Another...
Broad Interpretation of 'Business' Under East Punjab Urban Rent Restriction Act: The Model Town Welfare Council v. Bhupinder Pal Singh Introduction The case of The Model Town Welfare Council,...
Reckoning the Period of Limitation: Joginder Singh v. Balkaran Kaur Introduction The case of Joginder Singh v. Balkaran Kaur adjudicated by the Punjab & Haryana High Court on April 2, 1971, addresses...
Legal Boundaries on Retrospective Appointments and Seniority Determinations in the IAS: Vasudeva v. Union of India Introduction The case of Shri K.D Vasudeva, I.A.S And Others vs. The Union Of India...
Comprehensive Commentary on Amar Singh-Modi Lal v. State Of Haryana And Another: Establishing Brick-Earth as a Minor Mineral Introduction The case of Amar Singh-Modi Lal v. State Of Haryana And...
Appeals under Clause 10 against High Court Decisions on Motor Accidents Claims Tribunal Awards Introduction The case of Shanti Devi v. General Manager, Haryana Roadways, Ambala And Others,...
Ramanlal Khanna v. Commissioner Of Income-Tax: Interpretation of Section 47 Exempts Partnership Dissolution Gains from Capital Gains Tax Introduction The case of Ramanlal Khanna v. Commissioner Of...
Salig Ram And Anr. v. Shiv Shankar And Ors.: Establishing Waiver under Section 80 of the Code of Civil Procedure Introduction The case of Salig Ram And Anr. v. Shiv Shankar And Ors. was adjudicated...
Classification of Guar Meal under Punjab Sales Tax Act: Comprehensive Commentary on Express Dairy Company Limited v. The Assessing Authority (1971) Introduction The case of Express Dairy Company...
Accrual and Taxation of Interest on Land Acquisition Compensation: Insights from Commissioner Of Income-Tax v. Dr. Sham Lal Narula Introduction The case of Commissioner Of Income-Tax v. Dr. Sham Lal...
Commissioner Of Income-Tax v. Hans Raj and Others: Clarifying Succession in Partnership under Section 25(4) Introduction The case of Commissioner Of Income-Tax, Punjab v. Hans Raj and Others was...
Tax Implications of Asset Distribution upon Partnership Dissolution: Insights from Messrs Kay Engineering Co., Kapurthala v. The Commissioner Of Income-Tax 1. Introduction The case of Messrs Kay...
Capital vs. Revenue Expenditure: Insights from Silver Screen Enterprises v. Commissioner Of Income Tax, Patiala Introduction The case of Silver Screen Enterprises v. The Commissioner Of Income Tax,...
Tribunal's Discretion on Intangible Additions: Insights from Commissioner Of Income Tax v. Ram Sanehi Gian Chand Introduction The case of Commissioner Of Income Tax v. Ram Sanehi Gian Chand...
Allowability of Legal Expenditures and Capital vs. Revenue Nature of Engine Replacement: Insights from Commissioner Of Income-Tax v. Khalsa Nirbhai Transport Co. Introduction The case of Commissioner...
Admissibility of Secondary Accounting Records in Income Tax Assessment: Insights from Chiranji Lal Steel Rolling Mills v. Commissioner Of Income Tax Introduction The case of Chiranji Lal Steel...