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Rajasthan High Court Case Commentaries

Rectification of Income Computation under Section 80-I in the Absence of Carry Forward Losses

Rectification of Income Computation under Section 80-I in the Absence of Carry Forward Losses

Date: Oct 22, 2003
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

Rajasthan High Court Upholds Deduction of Business Loss in Illegal Smuggling: A New Precedent

Date: Oct 18, 2003
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

Tribunal's Authority to Rectify Mistakes under IT Act Section 254(2): Insights from CIT, Bikaner v. Devilal Soni

Date: Sep 17, 2003
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

Rajasthan High Court Establishes Deduction Principles for Premium on Non-Convertible Debentures

Date: Sep 16, 2003
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

Chain Sukh Rathi v. Commissioner Of Income-Tax: Upholding Block Assessment Standards under Section 158BD

Date: Sep 10, 2003
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

Rajasthan High Court Upholds Limited Liability on Interest under Section 234C of the Income Tax Act

Date: Jul 15, 2003
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

Reaffirmation of Chapter XIV-B Provisions for Undisclosed Income and Non-Genuine Gifts: Ramjas Nawal v. CIT

Date: May 30, 2003
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

Mandatory Application of Section 311 Cr.P.C for Summoning Essential Evidence: A Comprehensive Analysis of Om Prakash v. State Of Rajasthan

Date: May 10, 2003
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.

Burden of Proof Under Section 68: Insights from Commissioner Of Income-Tax v. Shree Barkha Synthetics Ltd.

Date: May 2, 2003
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

Rajshree Roadways v. Union Of India: Lease Rent Classified as Revenue Expenditure

Date: Mar 29, 2003
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

Res Judicata and Abuse of Court Process: Insights from Hari Ram v. Lichmaniya And Others

Date: Mar 13, 2003
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

Ram Chand Tolani v. State of Rajasthan: Strengthening the Necessity of Party Impleadment and Procedural Compliance in Writ Petitions

Date: Jan 31, 2003
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

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

Date: Jan 25, 2003
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

Rajasthan High Court Upholds Tax Exemption for LIC Development Officers’ Conveyance Allowances

Date: Jan 23, 2003
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

Clarifying the Maintainability and Application of Section 17-B of the Industrial Disputes Act: Ram Dhan v. Jaipur High Court

Date: Jan 21, 2003
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

Intra-Court Appeals in the Rajasthan High Court Post-Repeal of Ordinance 1949: Establishing a New Precedent

Date: Dec 21, 2002
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)

Determination of Seniority for Absorbed Employees: Insights from Gopal Mantri v. State Of Rajasthan & Anr.(9)

Date: Dec 4, 2002
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

Defining Third Party Liability under the Motor Vehicles Act: Insights from New India Assurance Co. Ltd. v. Dharam Singh Bhai

Date: Sep 24, 2002
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

Uttam Chand Nahar v. ITO: Clarifying Validity of Tax Notices and Assessment Procedures

Date: Sep 19, 2002
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

Rajasthan High Court Sets Precedent on Validity of Search and Natural Justice in Section 158BC Assessments

Date: Sep 18, 2002
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...
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