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Rectification of Income Computation under Section 80-I in the Absence of Carry Forward Losses: Insights from Commissioner Of Income-Tax v. Mewar Oil And General Mills Ltd. (No. 1) Introduction The...
Rajasthan High Court Upholds Deduction of Business Loss in Illegal Smuggling: A New Precedent Introduction The case of Commissioner Of Income-Tax v. Hiranand, adjudicated by the Rajasthan High Court...
Tribunal's Authority to Rectify Mistakes under IT Act Section 254(2): Insights from CIT, Bikaner v. Devilal Soni Introduction The case of CIT, Bikaner v. Devilal Soni(127) adjudicated by the...
Rajasthan High Court Establishes Deduction Principles for Premium on Non-Convertible Debentures Introduction The case of Commissioner Of Income Tax, Udaipur v. M/S. Shree Rajasthan Syntex Ltd....
Chain Sukh Rathi v. Commissioner Of Income-Tax: Upholding Block Assessment Standards under Section 158BD Introduction The case of Chain Sukh Rathi v. Commissioner Of Income-Tax And Another...
Rajasthan High Court Upholds Limited Liability on Interest under Section 234C of the Income Tax Act Introduction The case of Commissioner Of Income Tax-II, Jodhpur v. Smt. Premlata Jalani was...
Reaffirmation of Chapter XIV-B Provisions for Undisclosed Income and Non-Genuine Gifts: Ramjas Nawal v. CIT Introduction The case of Ramjas Nawal v. Commissioner Of Income Tax And Anr. adjudicated by...
Mandatory Application of Section 311 Cr.P.C for Summoning Essential Evidence: A Comprehensive Analysis of Om Prakash v. State Of Rajasthan Introduction The case of Om Prakash v. State Of Rajasthan...
Burden of Proof Under Section 68: Insights from Commissioner Of Income-Tax v. Shree Barkha Synthetics Ltd. Introduction The case of Commissioner Of Income-Tax v. Shree Barkha Synthetics Ltd....
Rajshree Roadways v. Union Of India: Lease Rent Classified as Revenue Expenditure Introduction The case of Rajshree Roadways v. Union Of India And Others adjudicated by the Rajasthan High Court on...
Res Judicata and Abuse of Court Process: Insights from Hari Ram v. Lichmaniya And Others 1. Introduction The case of Hari Ram v. Lichmaniya And Others adjudicated by the Rajasthan High Court on March...
Ram Chand Tolani v. State of Rajasthan: Strengthening the Necessity of Party Impleadment and Procedural Compliance in Writ Petitions Introduction The case of Ram Chand Tolani v. State of Rajasthan...
Mandatory Compliance with Section 9A for Alteration of Compensatory Allowances: Insights from Director, State Farms Corporation Of India v. Judge, Industrial Tribunal and Labour Court, Bikaner...
Rajasthan High Court Upholds Tax Exemption for LIC Development Officers’ Conveyance Allowances Introduction The case of Life Insurance Corporation Of India v. Union Of India And Others adjudicated by...
Clarifying the Maintainability and Application of Section 17-B of the Industrial Disputes Act: Ram Dhan v. Jaipur High Court Introduction The case of Ram Dhan v. Judge, Labour Court No. 2, Jaipur,...
Intra-Court Appeals in the Rajasthan High Court Post-Repeal of Ordinance 1949: Establishing a New Precedent Introduction The case of State Of Rajasthan & Anr. v. R.C Misra & Ors. adjudicated by the...
Determination of Seniority for Absorbed Employees: Insights from Gopal Mantri v. State Of Rajasthan & Anr.(9) Introduction The case of Gopal Mantri v. State Of Rajasthan & Anr.(9), adjudicated by the...
Defining Third Party Liability under the Motor Vehicles Act: Insights from New India Assurance Co. Ltd. v. Dharam Singh Bhai Introduction The case of New India Assurance Co. Ltd. v. Dharam Singh Bhai...
Uttam Chand Nahar v. ITO: Clarifying Validity of Tax Notices and Assessment Procedures 1. Introduction The case of Uttam Chand Nahar v. Income Tax Officer (ITO) adjudicated by the Rajasthan High...
Rajasthan High Court Sets Precedent on Validity of Search and Natural Justice in Section 158BC Assessments Introduction The Rajasthan High Court, in the case of Chitra Devi v. Asstt. CIT...