Rajasthan High Court Case Commentaries

Carry-Forward of Charitable Deficit for Tax Exemption: Analysis of Commissioner Of Income-Tax v. Maharana Of Mewar Charitable Foundation

Date: Jul 23, 1986

Carry-Forward of Charitable Deficit for Tax Exemption: Analysis of Commissioner Of Income-Tax v. Maharana Of Mewar Charitable Foundation 1. Introduction The case of Commissioner Of Income-Tax v....

Ensuring Fair Investigation and Reliable Eyewitness Testimony: Landmark in Babu Maulana v. State of Rajasthan

Date: May 15, 1986

Ensuring Fair Investigation and Reliable Eyewitness Testimony: Landmark in Babu Maulana v. State of Rajasthan Introduction Babu Maulana v. The State of Rajasthan is a pivotal judgment delivered by...

Implied Possession in Specific Performance Decrees: Hemchand v. Karilal

Date: May 10, 1986

Implied Possession in Specific Performance Decrees: Hemchand v. Karilal Introduction The case of Hemchand v. Karilal adjudicated by the Rajasthan High Court on May 9, 1986, presents a pivotal...

Treatment of Unexplained Cash Credits through Estimated Additions: Insights from Commissioner Of Income-Tax v. Tyaryamal Balchand

Date: Apr 29, 1986

Treatment of Unexplained Cash Credits through Estimated Additions: Insights from Commissioner Of Income-Tax v. Tyaryamal Balchand Introduction The case of Commissioner Of Income-Tax v. Tyaryamal...

Affirmation of Income-tax Act Sections 44AB and 27IB: Comprehensive Commentary on Abhay Kumar And Co. v. Mehta Vegetables Product

Date: Apr 15, 1986

Affirmation of Income-tax Act Sections 44AB and 27IB: Comprehensive Commentary on Abhay Kumar And Co. v. Mehta Vegetables Product Introduction The case of Abhay Kumar And Co. v. Mehta Vegetables...

Possession Decree Based on Title in Landlord-Tenant Relations: Smt. Pushpa Sharma v. Gopal Lal Rawat

Date: Apr 5, 1986

Possession Decree Based on Title in Landlord-Tenant Relations: Smt. Pushpa Sharma v. Gopal Lal Rawat Introduction Smt. Pushpa Sharma v. Gopal Lal Rawat is a landmark case decided by the Rajasthan...

Indefinite Detention of Approvers: Insights from Noor Taki Alias Mammu v. The State Of Rajasthan

Date: Feb 27, 1986

Indefinite Detention of Approvers: Insights from Noor Taki Alias Mammu v. The State Of Rajasthan Introduction The case of Noor Taki Alias Mammu v. The State Of Rajasthan adjudicated by the Rajasthan...

Exclusion of Pension and Service Benefits from Compensation Claims under the Motor Vehicles Act: Smt. Prem Kanwar and Others v. Rajasthan State Roadways Corporation

Date: Feb 25, 1986

Exclusion of Pension and Service Benefits from Compensation Claims under the Motor Vehicles Act Introduction The case of Smt. Prem Kanwar and Others v. Rajasthan State Roadways Corporation and...

Reaffirmation of Mutual Consent Divorce Procedures: Santosh Kumari v. Virendra Kumar

Date: Jan 30, 1986

Reaffirmation of Mutual Consent Divorce Procedures: Santosh Kumari v. Virendra Kumar Introduction Santosh Kumari v. Virendra Kumar is a landmark judgment delivered by the Rajasthan High Court on...

Kejriwal Iron Stores v. Commissioner Of Income-Tax: Expansion of 'Expenditure' under Section 40A(3)

Date: Jan 30, 1986

Kejriwal Iron Stores v. Commissioner Of Income-Tax: Expansion of 'Expenditure' under Section 40A(3) Introduction The case of Kejriwal Iron Stores v. Commissioner Of Income-Tax is a landmark judgment...

Responsibility of Company Directors Under the Prevention of Food Adulteration Act: Insights from P.R Neelkantham v. State Of Rajasthan

Date: Jan 7, 1986

Responsibility of Company Directors Under the Prevention of Food Adulteration Act: Insights from P.R Neelkantham v. State Of Rajasthan Introduction The case of P.R Neelkantham v. State Of Rajasthan...

Wealth Tax on Partnership Firms: Allocation and Exemption of Agricultural Lands

Date: Dec 20, 1985

Wealth Tax on Partnership Firms: Allocation and Exemption of Agricultural Lands Introduction The case of Smt. Ganga Devi And Others v. Commissioner Of Wealth-Tax decided by the Rajasthan High Court...

Affirmation of Appellate Tribunal's Jurisdiction to Admit New Contentions in Income Tax Appeals: Commissioner of Income-Tax v. Pratapsingh and Others

Date: Nov 20, 1985

Affirmation of Appellate Tribunal's Jurisdiction to Admit New Contentions in Income Tax Appeals Commissioner of Income-Tax v. Pratapsingh and Others Introduction The case of Commissioner of...

Motor Vehicles Act Dominates Fatal Accidents Act in Compensation Claims: Rajasthan HC's Comprehensive Ruling

Date: Oct 18, 1985

Motor Vehicles Act Dominates Fatal Accidents Act in Compensation Claims: Rajasthan HC's Comprehensive Ruling Introduction In the landmark case of Rajasthan State Road Transport Corporation v. Smt....

Concealment of Income and Penalty Imposition under Section 271(1)(c): Badri Prasad Om Prakash v. Commissioner Of Income-Tax

Date: Oct 5, 1985

Concealment of Income and Penalty Imposition under Section 271(1)(c): Badri Prasad Om Prakash v. Commissioner Of Income-Tax Introduction The case of Badri Prasad Om Prakash v. Commissioner Of...

Application of 'Rarest of the Rare' Doctrine in Commutation of Death Sentence: State Of Rajasthan v. Tejaram

Date: Sep 6, 1985

Application of 'Rarest of the Rare' Doctrine in Commutation of Death Sentence: State Of Rajasthan v. Tejaram Introduction The case of State Of Rajasthan v. Tejaram, adjudicated by the Rajasthan High...

M/S. Man Industrial Corporation v. Rajasthan State Electricity Board: Proportionate Reduction in Minimum Charges During Power Cuts

Date: Sep 5, 1985

M/S. Man Industrial Corporation v. Rajasthan State Electricity Board: Proportionate Reduction in Minimum Charges During Power Cuts Introduction The case of M/S. Man Industrial Corporation v....

Necessity of Serving All Legal Representatives in Tax Assessment Proceedings: Precedent from Commissioner Of Income-Tax v. Gyan Prakash Gupta

Date: Jul 27, 1985

Necessity of Serving All Legal Representatives in Tax Assessment Proceedings: Precedent from Commissioner Of Income-Tax v. Gyan Prakash Gupta Introduction The case of Commissioner Of Income-Tax v....

Commissioner Of Income-Tax v. Devichand Pan Mal: Allowance to Challenge Penal Interest in Appeals

Date: Jul 26, 1985

Commissioner Of Income-Tax v. Devichand Pan Mal: Allowance to Challenge Penal Interest in Appeals Introduction Commissioner Of Income-Tax v. Devichand Pan Mal is a pivotal judgment delivered by the...

Fakri Automobiles v. Commissioner Of Income-Tax: Expansive Interpretation of Expenditure under Section 40A(3)

Date: Jul 24, 1985

Fakri Automobiles v. Commissioner Of Income-Tax: Expansive Interpretation of Expenditure under Section 40A(3) Introduction In the landmark case of Fakri Automobiles v. Commissioner Of Income-Tax,...