Broad Interpretation of "Assessment" Under the Income-tax Act: Upholding Reassessment Powers Introduction The case of Firm Hazari Mal Kuthiala v. The Income-Tax Officer, Etc. was adjudicated by the...
Punjab Tobacco Vend Fees Act: Distinguishing License Fees from Taxes Introduction The case of Gopi Parshad v. The State of Punjab adjudicated on August 9, 1956, by the Punjab & Haryana High Court,...
Fixed Court-Fee for Appeals Against Arbitrator Awards: Insights from Shri Kanwar Jagat Bahadur Singh v. Punjab State Introduction Shri Kanwar Jagat Bahadur Singh v. The Punjab State is a landmark...
Expanding the Refund of Court Fees: Insights from S. Sohan Singh v. The Oriental Bank of Commerce 1. Introduction S. Sohan Singh v. The Oriental Bank of Commerce is a landmark judgment delivered by...
Exclusion of Damages for Breach of Contract from "Debt" under the Displaced Persons (Debt Adjustment) Act, 1951 Introduction The case S. Milkha Singh And Others v. M/S. N.K Gopala Krishna Mudaliar,...
State Taxation on Hire-Purchase Agreements: The Instalment Supply Limited v. The State of Delhi Introduction The Instalment Supply Limited, New Delhi v. The State Of Delhi And Others is a landmark...
Defining the Limitation Period for Non-Delivery of Consigned Goods under Article 31 of the Indian Limitation Act: Dominion of India v. Firm Amin Chand Introduction The case of Dominion of India v....
Establishing Tenant Status under Rent Control Act: Insights from New Delhi Municipal Committee v. H.S. Rikhy Introduction The landmark judgment in New Delhi Municipal Committee v. H.S. Rikhy (1956)...
Establishment of General Banker's Lien in Absence of Specific Exclusion: The Punjab National Bank v. Shri Satyapal Virmani Introduction The case of The Punjab National Bank, Ltd. v. Shri Satyapal...
Exercising Discretion in Excise Licensing: High Court Decision in Ghaio Mall & Sons v. The State of Delhi Introduction The case of Ghaio Mall & Sons v. The State of Delhi And Ors adjudicated by the...
Protection of Civil Servants: Upholding Article 311 Rights in Kapur Singh v. Union Of India Introduction The case of Kapur Singh "Narang Villa", Simla v. Union Of India adjudicated by the Punjab &...
Invalidity of Unrestricted Restraints of Trade in Partnership Agreements: Deva Sharma v. Seth Laxmi Narain Gaddodia Introduction The case of Deva Sharma v. Seth Laxmi Narain Gaddodia adjudicated by...
Doctrine on Judicial Declarations in Military Service Dismissals: Dass Mal v. Union Of India Introduction Dass Mal v. Union Of India is a pivotal case decided by the Punjab & Haryana High Court on...
Effect of Principal Debtor's Payments on Surety's Limitation Period: Analysis of Federal Bank of India Ltd v. Som Dev Grover Introduction The case of The Federal Bank of India (Pb.) Ltd., Having Its...
Arbitrator's Jurisdiction Limited to Arbitration Clause Scope: R. Prince And Co. v. Governor General In Council Introduction The case of R. Prince And Co. v. Governor General In Council adjudicated...
Commissioner of Income-Tax v. S.B. Ranjit Singh: Recognition of Roadway Repairs as Current Repairs under Section 12(4) and Section 10(2)(v) Introduction Commissioner of Income-Tax v. S.B. Ranjit...
Strict Compliance with Registration Requirements under Section 69(2) Dr. V.S. Bahl v. S.L. Kapur & Co. Court: Punjab & Haryana High Court Date: November 16, 1954 Introduction The case of Dr. V.S....
Reclassification of Appeal Orders under Sections 30 and 31 of the Income-Tax Act: Insights from General Agencies (India) Ltd. v. Commissioner Of Income-Tax Introduction The case of General Agencies...
Exclusive Jurisdiction of Tribunals under the Displaced Persons (Debts Adjustment) Act, 1951: Parkash Textile Mills Ltd. v. Messrs Muni Lal Chuni Lal And Another Introduction The case of Parkash...
Ensuring Judicial Standards in Rent Fixation: British Medical Stores v. L. Bhagirath Mal and Others Introduction The case of British Medical Stores and Others v. L. Bhagirath Mal and Others,...