Rajasthan High Court Case Commentaries

Ensuring Due Process in Probationary Employee Terminations: Rajendra Kumar v. RSRTC

Date: May 2, 2008

Ensuring Due Process in Probationary Employee Terminations: Rajendra Kumar v. RSRTC Introduction Rajendra Kumar v. The Chairman, Rajasthan State Road Transport Corporation & Ors. is a landmark...

Assessing the Reliability of Dying Declarations and Upholding Marital Cruelty: Tulsa Ram v. State Of Rajasthan

Date: May 2, 2008

Assessing the Reliability of Dying Declarations and Upholding Marital Cruelty: Tulsa Ram v. State Of Rajasthan Introduction The case of Tulsa Ram v. State Of Rajasthan adjudicated by the Rajasthan...

Interest on Share Application Money Under Section 73 of Companies Act Not Taxable as Income from Other Sources: Commissioner Of Income-Tax v. Neha Proteins Limited

Date: Apr 30, 2008

Interest on Share Application Money Under Section 73 of Companies Act Not Taxable as Income from Other Sources: Commissioner Of Income-Tax v. Neha Proteins Limited Introduction The case of...

Interpretation of Section 19(gg) in Rajasthan Panchayati Raj Act: Insights from Gopal Singh v. Election Tribunal

Date: Apr 25, 2008

Interpretation of Section 19(gg) in Rajasthan Panchayati Raj Act: Insights from Gopal Singh v. Election Tribunal Introduction The case of Gopal Singh v. Election Tribunal-Cum-Additional Civil Judge...

Capital Gain vs. Adventure in the Nature of Trade: Rajasthan High Court's Landmark Judgment

Date: Apr 25, 2008

Capital Gain vs. Adventure in the Nature of Trade: Rajasthan High Court's Landmark Judgment Introduction The case of Commissioner Of Income-Tax v. Sohan Khan ([2008] Rajasthan High Court) presents a...

Establishment of Seniority Rights for Ad-Hoc Junior Engineers under Rule 28 – State & Ors. v. Anil Kumar & Ors.

Date: Apr 23, 2008

Establishment of Seniority Rights for Ad-Hoc Junior Engineers under Rule 28 – State & Ors. v. Anil Kumar & Ors. Introduction The case of State & Ors. v. Anil Kumar & Ors. adjudicated by the Rajasthan...

Taxation of Broken Period Interest: Insights from Commissioner Of Income-Tax v. Bank Of Rajasthan Ltd.

Date: Mar 25, 2008

Taxation of Broken Period Interest: Insights from Commissioner Of Income-Tax v. Bank Of Rajasthan Ltd. Introduction The case of Commissioner Of Income-Tax v. Bank Of Rajasthan Ltd. adjudicated by the...

Entitlement of Married Women to Reservation Benefits in Rajasthan: Insights from Sahendra Bai v. RPSC & Anr.

Date: Mar 20, 2008

Entitlement of Married Women to Reservation Benefits in Rajasthan: Insights from Sahendra Bai v. R.P.S.C & Anr. Introduction The case of Sahendra Bai (Mrs.) v. R.P.S.C & Anr. adjudicated by the...

CIT v. Mewar Oil General Mills Ltd.: Landmark Rulings on Depreciation and Revenue Expenditure

Date: Mar 20, 2008

CIT v. Mewar Oil General Mills Ltd.: Landmark Rulings on Depreciation and Revenue Expenditure Introduction The case of CIT v. Mewar Oil General Mills Ltd., adjudicated by the Rajasthan High Court on...

Dismissal of Frivolous Litigation Under Section 151 CPC: Temple Of Thakur Shri Mathuradassji v. Shri Kanhaiyalal & Ors.

Date: Feb 19, 2008

Dismissal of Frivolous Litigation Under Section 151 CPC: Temple Of Thakur Shri Mathuradassji v. Shri Kanhaiyalal & Ors. Introduction The case of Temple Of Thakur Shri Mathuradassji, Chhota Bhandar v....

Defining a 'Residential House' Under Section 53: Insights from Rajesh Surana v. Commissioner Of Income-Tax

Date: Jan 29, 2008

Defining a 'Residential House' Under Section 53: Insights from Rajesh Surana v. Commissioner Of Income-Tax Introduction The case of Rajesh Surana v. Commissioner Of Income-Tax adjudicated by the...

Reimbursement of Medical Expenses for Government Servants in Emergencies: Insights from State Of Rajasthan & Ors. v. Surendra Kumar Kalra

Date: Jan 18, 2008

Reimbursement of Medical Expenses for Government Servants in Emergencies: Insights from State Of Rajasthan & Ors. v. Surendra Kumar Kalra Introduction The case of State Of Rajasthan & Ors. v....

Rajasthan High Court's Stance on Retrospective Pay Scale Amendments and Vested Rights in State Of Rajasthan & Ors. v. Raniwas Porwal

Date: Dec 14, 2007

Rajasthan High Court's Stance on Retrospective Pay Scale Amendments and Vested Rights in State Of Rajasthan & Ors. v. Raniwas Porwal Introduction The case of State Of Rajasthan & Ors. v. Raniwas...

Affirming Legitimate Commission Claims Against Tax Disallowance: Laxmi Engineering Industries v. Income-Tax Officer

Date: Dec 14, 2007

Affirming Legitimate Commission Claims Against Tax Disallowance: Laxmi Engineering Industries v. Income-Tax Officer Introduction The case of Laxmi Engineering Industries v. Income-Tax Officer...

Rajasthan High Court Establishes Clear Guidelines on Immunity from Penalty under Section 271(1)(c) through Explanation 5

Date: Dec 14, 2007

Rajasthan High Court Establishes Clear Guidelines on Immunity from Penalty under Section 271(1)(c) through Explanation 5 Introduction The case of Commissioner Of Income-Tax v. Kanhaiyalal adjudicated...

Interpretation of Rule 7A(iii) in Rajasthan Employment of the Persons with Disabilities Rules, 2000

Date: Dec 5, 2007

Interpretation of Rule 7A(iii) in Rajasthan Employment of the Persons with Disabilities Rules, 2000 Introduction The case of Bhanwar Lal Jat & Anr. v. State Of Rajasthan & Ors. adjudicated by the...

Valid Authorization Under Section 132: A Prerequisite for Block Assessment—Rajasthan High Court in Commissioner Of Income-Tax v. Smt. Chitra Devi Soni

Date: Nov 30, 2007

Valid Authorization Under Section 132: A Prerequisite for Block Assessment Commissioner Of Income-Tax v. Smt. Chitra Devi Soni – Rajasthan High Court, 2007 Introduction The case of Commissioner Of...

Mahesh Choudhary v. State of Rajasthan: Upholding the Integrity of Criminal Proceedings under Section 482 Cr.P.C

Date: Oct 11, 2007

Mahesh Choudhary v. State of Rajasthan: Upholding the Integrity of Criminal Proceedings under Section 482 Cr.P.C Introduction Mahesh Choudhary v. State Of Rajasthan is a landmark judgment delivered...

Merit-Based Admission of Reserved Category Candidates: Insights from Sheikh Mohd. Afzal v. State Of Rajasthan & Anr.

Date: Oct 6, 2007

Merit-Based Admission of Reserved Category Candidates: Insights from Sheikh Mohd. Afzal v. State Of Rajasthan & Anr. Introduction The case of Sheikh Mohd. Afzal v. State Of Rajasthan & Anr.,...

Rajasthan High Court Clarifies Investment Allowance Eligibility for Construction Equipment Vehicles under Section 32A of the Income Tax Act

Date: Sep 7, 2007

Rajasthan High Court Clarifies Investment Allowance Eligibility for Construction Equipment Vehicles under Section 32A of the Income Tax Act Introduction The Rajasthan High Court, in the judgment of...