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  • Commentaries
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Bombay High Court Case Commentaries

Maintainability of Section 84 Applications Post-Tenancy Termination: Vithoba Ram Rahane v. Joshi

Maintainability of Section 84 Applications Post-Tenancy Termination: Vithoba Ram Rahane v. Joshi

Date: Feb 2, 1993
Maintainability of Section 84 Applications Post-Tenancy Termination: Vithoba Ram Rahane v. Bhalchandra Sadashiv Joshi Introduction The case of Vithoba Ram Rahane And Another v. Bhalchandra Sadashiv...
Excluding Post-Utilization Interest from Asset Cost: Analysis of Commissioner Of Income-Tax v. Rajaram Bandekar

Excluding Post-Utilization Interest from Asset Cost: Analysis of Commissioner Of Income-Tax v. Rajaram Bandekar

Date: Jan 28, 1993
Excluding Post-Utilization Interest from Asset Cost: Analysis of Commissioner Of Income-Tax v. Rajaram Bandekar Introduction The case of Commissioner Of Income-Tax v. Rajaram Bandekar deals with the...
Clarification on Import Licensing under REP Licences: Sva Udyog Viniyog Ltd. v. Union Of India

Clarification on Import Licensing under REP Licences: Sva Udyog Viniyog Ltd. v. Union Of India

Date: Jan 26, 1993
Clarification on Import Licensing under REP Licences: Sva Udyog Viniyog Limited v. Union Of India Introduction Sva Udyog Viniyog Limited v. Union Of India is a landmark case adjudicated by the Bombay...
Ciba of India Ltd. v. Commissioner of Income Tax: Defining Actual Cost and Capital Expenditure

Ciba of India Ltd. v. Commissioner of Income Tax: Defining Actual Cost and Capital Expenditure

Date: Jan 26, 1993
Ciba of India Ltd. v. Commissioner of Income Tax: Defining Actual Cost and Capital Expenditure Introduction The case Ciba of India Ltd. v. Commissioner of Income Tax adjudged by the Bombay High Court...
Recognition of Apprentices as Employees for Depreciation Benefits and Classification of Technical Fees as Revenue Expenditure: Insights from Commissioner Of Income-Tax v. Tata Engineering And Locomotive Co. Ltd.

Recognition of Apprentices as Employees for Depreciation Benefits and Classification of Technical Fees as Revenue Expenditure: Insights from Commissioner Of Income-Tax v. Tata Engineering And Locomotive Co. Ltd.

Date: Jan 23, 1993
Recognition of Apprentices as Employees for Depreciation Benefits and Classification of Technical Fees as Revenue Expenditure: Insights from Commissioner Of Income-Tax v. Tata Engineering And...
Establishing Shareholder Standing in Derivative Actions: Analysis of Bbn (Uk) Ltd. v. Janardan Mohandas Rajan Piliai

Establishing Shareholder Standing in Derivative Actions: Analysis of Bbn (Uk) Ltd. v. Janardan Mohandas Rajan Piliai

Date: Jan 23, 1993
Establishing Shareholder Standing in Derivative Actions: Analysis of Bbn (Uk) Ltd. v. Janardan Mohandas Rajan Piliai Introduction The case of Bbn (Uk) Ltd. v. Janardan Mohandas Rajan Piliai...
Mutuality Principle in Income Tax Assessment: Insights from Commissioner Of Income-Tax v. Bombay Oilseeds And Oil Exchange Ltd.

Mutuality Principle in Income Tax Assessment: Insights from Commissioner Of Income-Tax v. Bombay Oilseeds And Oil Exchange Ltd.

Date: Jan 21, 1993
Mutuality Principle in Income Tax Assessment: Insights from Commissioner Of Income-Tax v. Bombay Oilseeds And Oil Exchange Ltd. Introduction The case of Commissioner Of Income-Tax v. Bombay Oilseeds...
Deductibility of Business Losses Resulting from Embezzlement: G.G Dandekar Machine Works Ltd. v. CIT

Deductibility of Business Losses Resulting from Embezzlement: G.G Dandekar Machine Works Ltd. v. CIT

Date: Jan 20, 1993
Deductibility of Business Losses Resulting from Embezzlement: G.G Dandekar Machine Works Ltd. v. CIT Introduction The case of G.G Dandekar Machine Works Ltd. v. Commissioner Of Income-Tax adjudicated...
Inclusion of Unclaimed Credit Balances as Income under Section 41(1) - Analysis of Commissioner Of Income-Tax v. Bennett Coleman And Co. Ltd.

Inclusion of Unclaimed Credit Balances as Income under Section 41(1) - Analysis of Commissioner Of Income-Tax v. Bennett Coleman And Co. Ltd.

Date: Jan 20, 1993
Inclusion of Unclaimed Credit Balances as Income under Section 41(1) An In-Depth Analysis of Commissioner Of Income-Tax v. Bennett Coleman And Co. Ltd. Introduction The case of Commissioner Of...
Defining Agency in State Lottery Agreements: Implications for Income-Tax Deduction under Bombay High Court

Defining Agency in State Lottery Agreements: Implications for Income-Tax Deduction under Bombay High Court

Date: Jan 1, 1993
Defining Agency in State Lottery Agreements: Implications for Income-Tax Deduction under Bombay High Court Introduction The case of Commercial Corporation Of India Ltd. v. Income-Tax Officer And...
Shiv Sagar Estates: Establishing Co-Owner Status Over Association of Persons under the Income Tax Act

Shiv Sagar Estates: Establishing Co-Owner Status Over Association of Persons under the Income Tax Act

Date: Dec 19, 1992
Shiv Sagar Estates: Establishing Co-Owner Status Over Association of Persons under the Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Shiv Sagar Estates (AOP) adjudicated by...
Prohibition of Dual Capacities: Advocate as Constituted Attorney and Counsel – Insights from Oil And Natural Gas Commission v. Offshore Enterprises Inc.

Prohibition of Dual Capacities: Advocate as Constituted Attorney and Counsel – Insights from Oil And Natural Gas Commission v. Offshore Enterprises Inc.

Date: Dec 19, 1992
Prohibition of Dual Capacities: Advocate as Constituted Attorney and Counsel – Insights from Oil And Natural Gas Commission v. Offshore Enterprises Inc. Introduction The case of Oil And Natural Gas...
Judicial Discretion in Appointing Provisional Liquidators: Insights from Darshan Anilkumar Patel v. Gitaneel Hotels Pvt. Ltd.

Judicial Discretion in Appointing Provisional Liquidators: Insights from Darshan Anilkumar Patel v. Gitaneel Hotels Pvt. Ltd.

Date: Dec 17, 1992
Judicial Discretion in Appointing Provisional Liquidators: Insights from Darshan Anilkumar Patel v. Gitaneel Hotels Pvt. Ltd. Introduction The case of Darshan Anilkumar Patel v. Gitaneel Hotels Pvt....
Eagle Potteries v. Eagle Flask: Clarifying Burden of Proof and Classification of Goods in Trademark Law

Eagle Potteries v. Eagle Flask: Clarifying Burden of Proof and Classification of Goods in Trademark Law

Date: Dec 11, 1992
Eagle Potteries v. Eagle Flask: Clarifying Burden of Proof and Classification of Goods in Trademark Law Introduction The case of Eagle Potteries Private Ltd. v. Eagle Flask Industries Pvt. Ltd....
Nozer Gustad Commissariat v. Central Bank Of India And Others: Succession Certificate and Provident Fund Nomination

Nozer Gustad Commissariat v. Central Bank Of India And Others: Succession Certificate and Provident Fund Nomination

Date: Dec 3, 1992
Nozer Gustad Commissariat v. Central Bank Of India And Others: Succession Certificate and Provident Fund Nomination Introduction Nozer Gustad Commissariat v. Central Bank Of India And Others is a...
Appealability of Interest Computation under Section 214: Caltex Oil Refining (India) Ltd. v. Commissioner Of Income Tax

Appealability of Interest Computation under Section 214: Caltex Oil Refining (India) Ltd. v. Commissioner Of Income Tax

Date: Dec 2, 1992
Appealability of Interest Computation under Section 214 Caltex Oil Refining (India) Ltd. v. Commissioner Of Income Tax Bombay High Court, 1992 Introduction The case of Caltex Oil Refining (India)...
Classification of Assets and Income: Insights from Commissioner of Income-Tax v. Principal Officer, Laxmi Surgical Pvt. Ltd.

Classification of Assets and Income: Insights from Commissioner of Income-Tax v. Principal Officer, Laxmi Surgical Pvt. Ltd.

Date: Nov 26, 1992
Classification of Assets and Income: Insights from Commissioner of Income-Tax v. Principal Officer, Laxmi Surgical Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Principal Officer,...
Accrual of Guaranteed Profits Based on Contractual Payment Dates: Insights from Commissioner Of Income-Tax v. Ace Builders Pvt. Ltd.

Accrual of Guaranteed Profits Based on Contractual Payment Dates: Insights from Commissioner Of Income-Tax v. Ace Builders Pvt. Ltd.

Date: Nov 20, 1992
Accrual of Guaranteed Profits Based on Contractual Payment Dates: Insights from Commissioner Of Income-Tax v. Ace Builders Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Ace...
Interpretation of Grounds of Detention Under the National Security Act: Prabhakar Menka Shetty v. S. Ramamurthy

Interpretation of Grounds of Detention Under the National Security Act: Prabhakar Menka Shetty v. S. Ramamurthy

Date: Nov 19, 1992
Interpretation of Grounds of Detention Under the National Security Act: Prabhakar Menka Shetty v. S. Ramamurthy Introduction The case of Prabhakar Menka Shetty v. S. Ramamurthy, Commissioner Of...
Interpretation of Section 40A(5)(a): Commissioner of Income-Tax v. Hico Products Pvt. Ltd. (No.1)

Interpretation of Section 40A(5)(a): Commissioner of Income-Tax v. Hico Products Pvt. Ltd. (No.1)

Date: Nov 18, 1992
Interpretation of Section 40A(5)(a): Commissioner of Income-Tax v. Hico Products Pvt. Ltd. (No.1) Introduction The case Commissioner of Income-Tax v. Hico Products Pvt. Ltd. (No.1) adjudicated by the...
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