Consistent Valuation Methods for Opening and Closing Stock: Insights from Melmould Corporation v. Commissioner Of Income-Tax Introduction The case of Melmould Corporation v. Commissioner Of...
Expansion of Industrial Dispute Scope to Include Pension Schemes: A New Precedent in ICI India Limited v. Presiding Officer, National Industrial Tribunal And Others Introduction The case of ICI India...
Commencement of Business and Classification of Interest Income: Insights from Commissioner Of Income-Tax v. L. And T. Mcneil Ltd. Introduction The case of Commissioner Of Income-Tax v. L. And T....
Classification of Sharebrokers as Business, Not Profession, for Income Tax Surcharge Introduction The case of Commissioner Of Income-Tax v. Lallubhai Nagardas And Sons adjudicated by the Bombay High...
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 Introduction The case of Commissioner Of Income-Tax v. Rajaram Bandekar deals with the...
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 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...
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. 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 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) 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 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 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. Introduction The case of Oil And Natural Gas...
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 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 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 Bombay High Court, 1992 Introduction The case of Caltex Oil Refining (India)...