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...
Protection of Purchaser’s Possession in Execution Proceedings: Mohinder Singh v. Nanak Singh Introduction The case of Mohinder Singh, Etc., v. Nanak Singh, Etc. adjudicated by the Punjab & Haryana...
Bakhtawar Singh v. State Of Punjab: Upholding Due Process in Administrative Removals Introduction The case of Bakhtawar Singh v. State Of Punjab And Ors adjudicated by the Punjab & Haryana High Court...
Rajinder Pal Abrol v. State Of Punjab: Reinforcing Natural Justice in Administrative Removals 1. Introduction Rajinder Pal Abrol v. State Of Punjab And Ors. is a landmark judgment delivered by the...
Partnership Registration and Business Activity: Insights from Nauhar Chand Chanan Ram v. Commissioner Of Income Tax Introduction The case of Nauhar Chand Chanan Ram v. The Commissioner Of Income Tax,...
Recognition of Rent Authorities as Civil Courts under CPC for Perjury Proceedings: Vidya Devi v. Firm Madan Lal Prem Kumar Introduction In the landmark case of Vidya Devi v. Firm Madan Lal Prem...
Limitations on Parliament’s Power to Impose Wealth Tax on Agricultural Land: State of Punjab v. Union of India (1970) Introduction The case of The State of Punjab v. The Union of India, adjudicated...
Civil Court Jurisdiction in Composite Injury Motor Accident Claims: Commentary on B.S. Nat v. Bachan Singh And Ors Introduction The case of B.S. Nat v. Bachan Singh And Ors adjudicated by the Punjab...
Occupational Misuse of Leased Premises: Telu Ram v. Om Parkash Garg (1970) Introduction The case of Telu Ram v. Om Parkash Garg adjudicated by the Punjab & Haryana High Court on August 7, 1970,...
Right to Merit-Based Promotion: Insights from Sardul Singh v. Inspector-General of Police Introduction The case of Sardul Singh, Head Constable v. Inspector-General Of Police And Ors adjudicated by...
Shamsher Singh v. The Punjab State and Others: Defining the Scope of Articles 15(3) and 16(2) in Constitutional Equality Introduction The case Shamsher Singh v. The Punjab State and Others,...