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  • Commentaries
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Bombay High Court Case Commentaries

Impact of Reciprocal Donations Between Charitable Trusts: Champa Charitable Trust v. Commissioner Of Income-Tax

Impact of Reciprocal Donations Between Charitable Trusts: Champa Charitable Trust v. Commissioner Of Income-Tax

Date: Dec 6, 1994
Impact of Reciprocal Donations Between Charitable Trusts: Champa Charitable Trust v. Commissioner Of Income-Tax 1. Introduction The case of Champa Charitable Trust v. Commissioner Of Income-Tax...
Reinforcing Natural Justice in Compulsory Purchase Under Section 269-UD of the Income Tax Act: The Nirmal Laxminarayan Grover Judgment

Reinforcing Natural Justice in Compulsory Purchase Under Section 269-UD of the Income Tax Act: The Nirmal Laxminarayan Grover Judgment

Date: Dec 3, 1994
Reinforcing Natural Justice in Compulsory Purchase Under Section 269-UD of the Income Tax Act: The Nirmal Laxminarayan Grover Judgment Introduction The case of Nirmal Laxminarayan Grover v....
Comprehensive Commentary on Commissioner Of Income-Tax v. Maharashtra Electrosmelt Ltd.

Comprehensive Commentary on Commissioner Of Income-Tax v. Maharashtra Electrosmelt Ltd.

Date: Dec 2, 1994
Set-Off of Interest Income Against Interest Expenditure: Insights from Commissioner Of Income-Tax v. Maharashtra Electrosmelt Ltd. Introduction The case of Commissioner Of Income-Tax v. Maharashtra...
Revenue vs Capital Expenditure: Insights from Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd.

Revenue vs Capital Expenditure: Insights from Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd.

Date: Dec 2, 1994
Revenue vs Capital Expenditure: Insights from Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Chowgule And Co. Pvt. Ltd. adjudicated by...
Allowability of Compensation for Termination of Agency Under Income Tax Law

Allowability of Compensation for Termination of Agency Under Income Tax Law

Date: Nov 26, 1994
Allowability of Compensation for Termination of Agency Under Income Tax Law Introduction The case of Commissioner Of Income Tax v. Sales Magnesite (Pvt.) Ltd. decided by the Bombay High Court on...
Exclusion of Surcharge Deposits from Chargeable Profits under Companies Surtax Act: Commissioner Of Income-Tax v. Boots Company

Exclusion of Surcharge Deposits from Chargeable Profits under Companies Surtax Act: Commissioner Of Income-Tax v. Boots Company

Date: Nov 25, 1994
Exclusion of Surcharge Deposits from Chargeable Profits under Companies Surtax Act Introduction The case of Commissioner Of Income-Tax v. Boots Company (I.) Limited was adjudicated by the Bombay High...
Clarifying Rectification Powers under Section 154: Gammon India Limited v. Commissioner Of Income-Tax

Clarifying Rectification Powers under Section 154: Gammon India Limited v. Commissioner Of Income-Tax

Date: Nov 25, 1994
Clarifying Rectification Powers under Section 154: Gammon India Limited v. Commissioner Of Income-Tax Introduction The case of Gammon India Limited v. Commissioner Of Income-Tax adjudicated by the...
Interpretation of 'Manufacture or Produce' under Section 80HH: Insights from Commissioner Of Income-Tax v. Sterling Foods (Goa)

Interpretation of 'Manufacture or Produce' under Section 80HH: Insights from Commissioner Of Income-Tax v. Sterling Foods (Goa)

Date: Nov 24, 1994
Interpretation of 'Manufacture or Produce' under Section 80HH: Insights from Commissioner Of Income-Tax v. Sterling Foods (Goa) Introduction The case of Commissioner Of Income-Tax v. Sterling Foods...
Shakti Raj Films Distributors v. Commissioner Of Income-Tax: Upholding Beneficent Circulars in Income Tax Assessments

Shakti Raj Films Distributors v. Commissioner Of Income-Tax: Upholding Beneficent Circulars in Income Tax Assessments

Date: Nov 24, 1994
Shakti Raj Films Distributors v. Commissioner Of Income-Tax: Upholding Beneficent Circulars in Income Tax Assessments Introduction The case of Shakti Raj Films Distributors v. Commissioner Of...
Reaffirming the Authority to Reopen Assessments Based on Voluntary Disclosures: Smt. Vasantibai N. Shah v. CIT

Reaffirming the Authority to Reopen Assessments Based on Voluntary Disclosures: Smt. Vasantibai N. Shah v. CIT

Date: Nov 23, 1994
Reaffirming the Authority to Reopen Assessments Based on Voluntary Disclosures: Smt. Vasantibai N. Shah v. CIT Introduction The case of Smt. Vasantibai N. Shah v. Commissioner Of Income-Tax was...
Evaluating the Weight of Circumstantial Evidence and Child Testimony in Murder Convictions: Insights from The State Of Maharashtra v. Prabhu Barku Gade

Evaluating the Weight of Circumstantial Evidence and Child Testimony in Murder Convictions: Insights from The State Of Maharashtra v. Prabhu Barku Gade

Date: Nov 17, 1994
Evaluating the Weight of Circumstantial Evidence and Child Testimony in Murder Convictions: Insights from The State Of Maharashtra v. Prabhu Barku Gade Introduction The State Of Maharashtra v. Prabhu...
Commissioner Of Income-Tax v. Arvindkumar Odhavji: Classification of Rental Income under Income Tax Act

Commissioner Of Income-Tax v. Arvindkumar Odhavji: Classification of Rental Income under Income Tax Act

Date: Nov 17, 1994
Commissioner Of Income-Tax v. Arvindkumar Odhavji: Classification of Rental Income under Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Arvindkumar Odhavji adjudicated by the...
Clarifying Section 80J: Poultry Farming Not Classified as Industrial Undertaking in Commissioner Of Income-Tax v. Deejay Hatcheries

Clarifying Section 80J: Poultry Farming Not Classified as Industrial Undertaking in Commissioner Of Income-Tax v. Deejay Hatcheries

Date: Nov 15, 1994
Clarifying Section 80J: Poultry Farming Not Classified as Industrial Undertaking in Commissioner Of Income-Tax v. Deejay Hatcheries Introduction The judgment in Commissioner Of Income-Tax v. Deejay...
Establishing the Boundaries of "Permanent Structures" in Tenant Modifications: Insights from Somnath Krishnaji Gangal v. Moreshwar Krishnaji Kale And Others

Establishing the Boundaries of "Permanent Structures" in Tenant Modifications: Insights from Somnath Krishnaji Gangal v. Moreshwar Krishnaji Kale And Others

Date: Nov 11, 1994
Establishing the Boundaries of "Permanent Structures" in Tenant Modifications: Insights from Somnath Krishnaji Gangal v. Moreshwar Krishnaji Kale And Others Introduction The case of Somnath Krishnaji...
Determining "Investment Company" Status: Insights from Commissioner Of Income-Tax v. Amritlal And Co. Ltd.

Determining "Investment Company" Status: Insights from Commissioner Of Income-Tax v. Amritlal And Co. Ltd.

Date: Nov 10, 1994
Determining "Investment Company" Status: Insights from Commissioner Of Income-Tax v. Amritlal And Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Amritlal And Co. Ltd. adjudicated by...
Clarification on the Application of Section 80G Ceiling Limits: Commissioner Of Income-Tax v. New Shorrock Spg. And Mfg. Co. Ltd.

Clarification on the Application of Section 80G Ceiling Limits: Commissioner Of Income-Tax v. New Shorrock Spg. And Mfg. Co. Ltd.

Date: Nov 9, 1994
Clarification on the Application of Section 80G Ceiling Limits: Commissioner Of Income-Tax v. New Shorrock Spg. And Mfg. Co. Ltd. 1. Introduction The case of Commissioner Of Income-Tax v. New...
Family Members Cannot Claim License or Tenancy Rights Over Ancestral Property: Conrad Dias v Joseph Dias

Family Members Cannot Claim License or Tenancy Rights Over Ancestral Property: Conrad Dias v Joseph Dias

Date: Oct 27, 1994
Family Members Cannot Claim License or Tenancy Rights Over Ancestral Property: Conrad Dias v Joseph Dias Introduction The case of Conrad Dias, Dadar, Bombay v. Joseph Dias, Dadar, Bombay adjudicated...
Violation of Natural Justice in Disciplinary Enquiries: Insights from Bharat Petroleum Corp. Ltd. v. Ramnath Jagdish Tiwari

Violation of Natural Justice in Disciplinary Enquiries: Insights from Bharat Petroleum Corp. Ltd. v. Ramnath Jagdish Tiwari

Date: Oct 15, 1994
Violation of Natural Justice in Disciplinary Enquiries: Insights from Bharat Petroleum Corporation Ltd. v. Ramnath Jagdish Tiwari Introduction The case of Bharat Petroleum Corporation Ltd. v. Ramnath...
Strict Interpretation of Section 54: Continuous Use for Residence Required

Strict Interpretation of Section 54: Continuous Use for Residence Required

Date: Oct 9, 1994
Strict Interpretation of Section 54: Continuous Use for Residence Required Introduction The case of Commissioner Of Income-Tax v. Sudhir Jayantilal Mulji adjudicated by the Bombay High Court on...
Abbrogation and Discounting of Consideration under Section 269-UA: Analysis of Shrichand Raheja v. S.C Prasad

Abbrogation and Discounting of Consideration under Section 269-UA: Analysis of Shrichand Raheja v. S.C Prasad

Date: Sep 30, 1994
Abbrogation and Discounting of Consideration under Section 269-UA: Analysis of Shrichand Raheja And Others v. S.C Prasad And Others Introduction The case of Shrichand Raheja And Others v. S.C Prasad...
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