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Non-Punitive Nature of Administrative Transfers and Procedural Safeguards: Damyanti Bisht v. State of Uttarakhand Introduction Damyanti Bisht And Etc. v. State Of Uttarakhand And Ors. is a pivotal...
Assessment of Valuation Procedures Under Section 142A in Income-Tax Appellate Proceedings Introduction The case of Commissioner Of Income-Tax And Another v. Bhawani Shankar Vyas (And Other Connected...
Classification of Government Incentives: Capital vs. Revenue Receipts in Taxation Introduction The case of Commissioner Of Income-Tax v. Kisan Sahkari Chini Mills Ltd. adjudicated by the Uttarakhand...
Burden of Proof in Transactions Involving Pardanasheen Women: Insights from Smt. Rabiya v. Ali Hussain & Ors. Introduction The case of Smt. Rabiya v. Ali Hussain & Ors. decided by the Uttarakhand...
Mandatory Compliance with Section 83 of the Representation of People Act: Ram Sukh v. Dinesh Agarwal Introduction The case of Ram Sukh v. Dinesh Agarwal adjudicated by the Uttarakhand High Court on...
Clarification on Section 44BB: Mobilization Charges Inclusion Introduction The case of Sedco Forex International Inc. (Formerly Known As Forex Neptune International Inc.) v. Commissioner Of...
Strict Compliance in Election Petitions: Insights from Rajeev Gupta v. Union of India & Ors. Introduction The case of Rajeev Gupta v. Union of India & Ors. adjudicated by the Uttarakhand High Court...
Revisiting Compensation Multipliers in Motor Accident Claims: United India Insurance v. Adhikari Introduction The case of United India Insurance Company Limited v. Maya Alias Mamta Adhikari And...
Agricultural Income Classification in Taxation: Insights from Commissioner of Income Tax, Meerut v. M/S Green Gold Tree Farmers (P) Ltd. Introduction The case of Commissioner Of Income Tax, Meerut v....
High Court Upholds Strict Evidentiary Standards in Motor Accident Claims: Emphasis on Admissibility and Proof Introduction The case of Kashmir Singh v. Santosh Singh Patiner And Another, adjudicated...
Civil Court's Jurisdiction for Injunctions and Demolition in Land Disputes Upheld: Shankar & Ors. v. Surendra Singh Rawat & Anr. Introduction The case of Shankar & Ors. v. Surendra Singh Rawat & Anr....
Taxation of Technical Services under Section 44D: Insights from Commissioner Of Income-Tax v. O.N.G.C Introduction The case of Commissioner Of Income-Tax And Another v. O.N.G.C (As Agent Of M/S....
Limitations on Revocation Powers under Section 12AA: Welham Boys' School Society v. C.B.O.D.T.A Introduction The case of Welham Boys' School Society v. Central Board Of Direct Taxes And Another was...
Uttarakhand High Court Validates Railway Rent Fixation Under Circular Guidelines in P.C Sharma v. Union Of India Introduction The case of P.C Sharma And Others v. Union Of India And Others...
Upholding the NPA Act, 2002: Judicial Endorsement of Enhanced Security Enforcement for Banking Sector Reforms Introduction The case of Unique Engineering Works v. Union Of India & Ors. adjudicated by...
Expansion of "Income Earned in India" Under Section 9: Insights from Commissioner Of Income-Tax And Another v. Sedco Forex International Drilling Co. Ltd. 1. Introduction The case of Commissioner Of...
Reopening of Assessments in Income-Tax Cases: Insights from Oil And Natural Gas Corporation Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of Oil And Natural Gas Corporation Ltd. v....
Uttarakhand High Court Clarifies the Four-Year Limitation on Reassessment Notices under Section 147 of the Income-Tax Act Introduction The case of Mcdermott International Inc. v. Additional...