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Tax Deductions During Business Inactivity: Proving Continuity Without an Active Contract

Introduction The landscape of Indian tax law often presents a unique challenge for foreign entities, particularly those in project-based sectors like oil and gas....
HomeHigh CourtJharkhand High CourtMahabir Tiwary vs State Of Jharkhand Through The Deputy ... on 13...

Mahabir Tiwary vs State Of Jharkhand Through The Deputy … on 13 February, 2026

CORAM: HON’BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY

For the Appellant : Mr. Sandeep Verma, Advocate
For the Resp. Nos.1 & 2 : Mr. Kanishka Deo, AC to GP-IV
For the Resp.Nos.3 & 4 : None

Reserved on 14.11.2025 Pronounced on 13.02.2026

1. This first appeal has been filed against the Judgment and Decree
dated 29.04.2023 (Decree sealed and signed on 09.05.2023) passed by
the learned Civil Judge (Senior Division)-VI, Hazaribag in Original
(Title) Suit No.154 of 2016 whereby and whereunder the suit of the
plaintiff was dismissed on contest.



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