Rajasthan High Court Case Commentaries

Rajasthan High Court Affirms Application of CBDT Instruction No. 1916 for Exemption of Undisclosed Jewellery in CIT v. Kailash Chand Sharma

Date: Jul 16, 2004

Rajasthan High Court Affirms Application of CBDT Instruction No. 1916 for Exemption of Undisclosed Jewellery in CIT v. Kailash Chand Sharma Introduction The case of Commissioner of Income Tax v....

Equal Treatment in Public Service Regularization: Dara Singh v. State Of Rajasthan & Ors.

Date: Jun 12, 2004

Equal Treatment in Public Service Regularization: Dara Singh v. State Of Rajasthan & Ors. Introduction The case of Dara Singh v. State Of Rajasthan & Ors. adjudicated by the Rajasthan High Court on...

Rajasthan High Court Establishes Discretionary Power for Tax Penalties Under Section 22-A(7)

Date: Jun 3, 2004

Rajasthan High Court Establishes Discretionary Power for Tax Penalties Under Section 22-A(7) Introduction The case of Parasnath Granite India Ltd. (M/S) v. State Of Rajasthan & Anr. adjudicated by...

Section 80HH Deduction Limited to Net Income: Vijay Industries v. Commissioner Of Income-Tax

Date: May 18, 2004

Section 80HH Deduction Limited to Net Income: Vijay Industries v. Commissioner Of Income-Tax Introduction Vijay Industries v. Commissioner Of Income-Tax is a landmark judgment delivered by the...

Clarification on the Scope of Section 482 CrPC: Balancing Inherent Powers and Statutory Remedies

Date: May 15, 2004

Clarification on the Scope of Section 482 CrPC: Balancing Inherent Powers and Statutory Remedies Introduction The case of Pratap Singh v. State of Rajasthan & Ors. adjudicated by the Rajasthan High...

Jaipur Development Authority v. Ram Sahai: Clarifying Judicial Boundaries in Labor Disputes

Date: May 15, 2004

Jaipur Development Authority v. Ram Sahai: Clarifying Judicial Boundaries in Labor Disputes Introduction The case of Jaipur Development Authority, Jaipur & Ors. v. Ram Sahai & Ors. adjudicated by the...

Rajasthan High Court Upholds Income Tax Additions and Disallowances in Commissioner Of Income-Tax v. Narendra Mohan Paliwal

Date: Apr 22, 2004

Rajasthan High Court Upholds Income Tax Additions and Disallowances in Commissioner Of Income-Tax v. Narendra Mohan Paliwal Introduction The case of Commissioner Of Income-Tax v. Narendra Mohan...

Rajasthan High Court Rules Reserve Funds Under Co-operative Societies Act Constitute Taxable Income

Date: Apr 22, 2004

Rajasthan High Court Rules Reserve Funds Under Co-operative Societies Act Constitute Taxable Income 1. Introduction The case C.I.T, Jodhpur v. M/S. Jodhpur Cooperative Marketing Society(73)...

National Insurance Co. Ltd. v. Laxmi And Others: Establishing Limits on Insurer Liability Under the Motor Vehicles Act, 1939

Date: Apr 21, 2004

National Insurance Co. Ltd. v. Laxmi And Others: Establishing Limits on Insurer Liability Under the Motor Vehicles Act, 1939 Introduction The case of National Insurance Co. Ltd. v. Laxmi And Others...

Rajasthan High Court Establishes Nuanced Approach to Mesne Profits and Procedural Barriers in Property Disputes

Date: Mar 20, 2004

Rajasthan High Court Establishes Nuanced Approach to Mesne Profits and Procedural Barriers in Property Disputes Introduction The case of Raj Mal v. Prem Narain & Ors. adjudicated by the Rajasthan...

Interest on Delayed Refunds under Section 11BB: Insights from J.K Cement Works v. Asst. Comm. C.E & C. & Ors.

Date: Feb 11, 2004

Interest on Delayed Refunds under Section 11BB: Insights from J.K Cement Works v. Asst. Comm. C.E & C. & Ors. Introduction The case of J.K Cement Works v. Asst. Commissioner of Central Excise & C. &...

Radhey Shyam v. State of Rajasthan: Strengthening the Role of Circumstantial Evidence and Voluntary Extra Judicial Confessions in Murder Convictions

Date: Nov 7, 2003

Radhey Shyam v. State of Rajasthan: Strengthening the Role of Circumstantial Evidence and Voluntary Extra Judicial Confessions in Murder Convictions Introduction Radhey Shyam v. State Of Rajasthan is...

Entitlement to Disability and Special Family Pension: Insights from Emna (Smt.) v. Union Of India & Ors.

Date: Oct 29, 2003

Entitlement to Disability and Special Family Pension: Insights from Emna (Smt.) v. Union Of India & Ors. Introduction The case of Emna (Smt.) v. Union Of India & Ors. adjudicated by the Rajasthan...

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

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

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

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

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

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

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...