Rajasthan High Court Case Commentaries

Detention Legality and Bail Entitlement: Insights from Mahesh Chand v. State of Rajasthan

Date: Aug 29, 1984

Detention Legality and Bail Entitlement: Insights from Mahesh Chand v. State of Rajasthan Introduction Mahesh Chand and Others v. State of Rajasthan is a landmark judgment delivered by the Rajasthan...

Deduction of Interest and Depreciation in International Contracts: Insights from Additional Commissioner Of Income-Tax v. Farasol Ltd.

Date: Aug 23, 1984

Deduction of Interest and Depreciation in International Contracts: Insights from Additional Commissioner Of Income-Tax v. Farasol Ltd. 1. Introduction The case of Additional Commissioner Of...

Interest Award in Arbitration Awards: Insights from Ram Singh v. Ram Singh And Another

Date: Aug 22, 1984

Interest Award in Arbitration Awards: Insights from Ram Singh v. Ram Singh And Another Introduction The case of Ram Singh v. Ram Singh And Another adjudicated by the Rajasthan High Court on August...

Affirmation of Partnership Authenticity and Restriction on Subsequent Association Assessment: Narnauli Jewel Corporation v. Commissioner Of Income-Tax

Date: Jul 21, 1984

Affirmation of Partnership Authenticity and Restriction on Subsequent Association Assessment: Narnauli Jewel Corporation v. Commissioner Of Income-Tax Introduction The case of Narnauli Jewel...

Supremacy of Nationalisation Acts Over Companies Act in Creditor Claims Settlement: A Comprehensive Analysis of Punjab National Bank v. Official Liquidator

Date: Jul 13, 1984

Supremacy of Nationalisation Acts Over Companies Act in Creditor Claims Settlement Introduction The case of Punjab National Bank and Etc. v. Official Liquidator and Etc. adjudicated by the Rajasthan...

Liability to Submit Fresh Income Tax Return and Imposition of Penalty: Insights from Tiwari Kanhaiya Lal v. Commissioner Of Income-Tax

Date: May 20, 1984

Liability to Submit Fresh Income Tax Return and Imposition of Penalty: Insights from Tiwari Kanhaiya Lal v. Commissioner Of Income-Tax Introduction The case of Tiwari Kanhaiya Lal v. Commissioner Of...

M/S. Sukhdeo Charity v. The Commissioner Of Income Tax, Rajasthan: Clarifying the Taxation of Inter-Trust Donations

Date: Apr 17, 1984

M/S. Sukhdeo Charity v. The Commissioner Of Income Tax, Rajasthan: Clarifying the Taxation of Inter-Trust Donations Introduction The case of M/S. Sukhdeo Charity v. The Commissioner Of Income Tax,...

Rajasthan High Court Establishes Precedent on Income Diversion in Smt. Savita Mohan Nagpal v. Commissioner Of Income Tax

Date: Apr 5, 1984

Rajasthan High Court Establishes Precedent on Income Diversion in Smt. Savita Mohan Nagpal v. Commissioner Of Income Tax Introduction The case of Smt. Savita Mohan Nagpal v. The Commissioner Of...

Comprehensive Commentary on Bhanwarlal And Others v. Rajasthan State Road Transport Corporation And Another

Date: Mar 13, 1984

Comprehensive Commentary on Bhanwarlal And Others v. Rajasthan State Road Transport Corporation And Another Introduction Bhanwarlal And Others v. Rajasthan State Road Transport Corporation And...

Determining Reasonable Cause for Late Filing of Income Tax Returns: Insights from Additional Commissioner Of Income-Tax, Rajasthan v. Mohammed And Sons

Date: Mar 8, 1984

Determining Reasonable Cause for Late Filing of Income Tax Returns: Insights from Additional Commissioner Of Income-Tax, Rajasthan v. Mohammed And Sons Court: Rajasthan High Court Date: March 7, 1984...

Commissioner of Income-Tax v. Mrs. Ayodhya Kumari: Interpretation of Section 147, Section 64(iv), and Inclusion of Females as 'Individual'

Date: Feb 4, 1984

Commissioner of Income-Tax v. Mrs. Ayodhya Kumari: Interpretation of Section 147, Section 64(iv), and Inclusion of Females as 'Individual' Introduction The case of Commissioner Of Income-Tax v. Mrs....

Honest Revised Return Filing Exempts Assessee from Penalty under Section 271(1)(c)

Date: Jan 10, 1984

Honest Revised Return Filing Exempts Assessee from Penalty under Section 271(1)(c) Introduction The case of M/S. J.P Sharma & Sons v. Commissioner Of Income Tax Rajasthan (1984) delves into the...

J.P Sharma And Sons v. Commissioner Of Income-Tax: Reinforcement of Procedural Safeguards in Penalty Imposition

Date: Jan 4, 1984

J.P Sharma And Sons v. Commissioner Of Income-Tax: Reinforcement of Procedural Safeguards in Penalty Imposition Introduction The case J.P Sharma And Sons v. Commissioner Of Income-Tax, Rajasthan,...

Clarification on Presumption under Prevention of Corruption Act: The State of Rajasthan v. B.K. Roy

Date: Dec 20, 1983

Clarification on Presumption under Prevention of Corruption Act: The State of Rajasthan v. B.K. Roy Introduction The State of Rajasthan v. B.K. Roy is a landmark judgment delivered by the Rajasthan...

De Novo Nature of Reassessment and Entitlement to Concessions: Commissioner Of Income-Tax, Jaipur v. Bangur

Date: Dec 20, 1983

De Novo Nature of Reassessment and Entitlement to Concessions: Commissioner Of Income-Tax, Jaipur v. Bangur 1. Introduction The case Commissioner Of Income-Tax, Jaipur v. Rangnath Bangur adjudicated...

Rajasthan High Court Establishes Limits on Section 7B Application in Central Sales Tax Context

Date: Dec 3, 1983

Rajasthan High Court Establishes Limits on Section 7B Application in Central Sales Tax Context Introduction In the landmark case of Narain Harishankar v. State of Rajasthan (1983), the Rajasthan High...

Establishing Locus Standi of Third Parties in Civil Execution: Insights from Smt. Shri Devi v. Kashiram

Date: Sep 16, 1983

Establishing Locus Standi of Third Parties in Civil Execution: Insights from Smt. Shri Devi v. Kashiram Introduction The case of Smt. Shri Devi v. Kashiram And Others adjudicated by the Rajasthan...

Situs of Accrual of Interest Income in Taxation: Mansinghka Brothers Pvt Ltd. v. Commissioner Of Income-Tax

Date: Aug 20, 1983

Situs of Accrual of Interest Income in Taxation: Mansinghka Brothers Pvt Ltd. v. Commissioner Of Income-Tax Introduction The case of Mansinghka Brothers Private Limited v. Commissioner Of Income-Tax,...

Pushpa Devi v. Union Of India: Upholding Property Rights in Seizure Proceedings

Date: Jul 29, 1983

Pushpa Devi v. Union Of India: Upholding Property Rights in Seizure Proceedings Introduction The case of Pushpa Devi v. Union Of India adjudicated by the Rajasthan High Court on July 28, 1983,...

Exclusive Appeal Provisions under the Representation of the People Act: A Commentary on Ramdhan v. Bhanwar Lal

Date: May 21, 1983

Exclusive Appeal Provisions under the Representation of the People Act: A Commentary on Ramdhan v. Bhanwar Lal [1983] Rajasthan HC Introduction The case of Ramdhan v. Bhanwar Lal delivered by the...