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  • Commentaries
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Bombay High Court Case Commentaries

Orient Club v. Commissioner of Wealth-Tax: Members' Clubs Not Classified as 'Individual' for Wealth-Tax Purposes

Orient Club v. Commissioner of Wealth-Tax: Members' Clubs Not Classified as 'Individual' for Wealth-Tax Purposes

Date: Feb 9, 1982
Orient Club v. Commissioner of Wealth-Tax: Members' Clubs Not Classified as 'Individual' for Wealth-Tax Purposes Introduction The case of Orient Club v. Commissioner of Wealth-Tax, Bombay City-II...
Classification of Specialized Building Services as Business Income: Analysis of Commissioner of Income-Tax v. Associated Building Co. Ltd.

Classification of Specialized Building Services as Business Income: Analysis of Commissioner of Income-Tax v. Associated Building Co. Ltd.

Date: Feb 6, 1982
Classification of Specialized Building Services as Business Income: Analysis of Commissioner of Income-Tax v. Associated Building Co. Ltd. 1. Introduction The case of Commissioner Of Income-Tax,...
Strict Compliance with Section 13 of the Rent Act: Bona Fide Requirements in Landlord’s Claims

Strict Compliance with Section 13 of the Rent Act: Bona Fide Requirements in Landlord’s Claims

Date: Jan 31, 1982
Strict Compliance with Section 13 of the Rent Act: Bona Fide Requirements in Landlord’s Claims Introduction The case of Abdul Samad Makhadum Baksh Sheikh And Etc. v. Sau. Sudha Anant Parakhe,...
Appropriate Court Fee Valuation for Statutory Enforcement Under Maharashtra Ownership Flats Act: Vrindavan Co-Operative Housing Society Ltd. v. Karmarkar Bros.

Appropriate Court Fee Valuation for Statutory Enforcement Under Maharashtra Ownership Flats Act: Vrindavan Co-Operative Housing Society Ltd. v. Karmarkar Bros.

Date: Jan 30, 1982
Appropriate Court Fee Valuation for Statutory Enforcement Under Maharashtra Ownership Flats Act: Vrindavan Co-Operative Housing Society Ltd. v. Karmarkar Bros. Introduction The case of Vrindavan...
Deduction of Secret Commissions: Goodlas Nerolac Paints Ltd. v. Commissioner Of Income-Tax

Deduction of Secret Commissions: Goodlas Nerolac Paints Ltd. v. Commissioner Of Income-Tax

Date: Jan 23, 1982
Deduction of Secret Commissions: Goodlas Nerolac Paints Ltd. v. Commissioner Of Income-Tax Introduction The case of Goodlas Nerolac Paints Ltd. v. Commissioner Of Income-Tax, Bombay City-II was...
Clarifying Burden of Proof under Section 271(1)(c): Commissioner of Income-Tax, Poona v. Devandas Perumal & Co.

Clarifying Burden of Proof under Section 271(1)(c): Commissioner of Income-Tax, Poona v. Devandas Perumal & Co.

Date: Jan 21, 1982
Clarifying Burden of Proof under Section 271(1)(c): Commissioner of Income-Tax, Poona v. Devandas Perumal & Co. Introduction In the landmark case of Commissioner Of Income-Tax, Poona v. Devandas...
Reaffirmation of Partnership Firm’s Ownership Over Beneficial Interests in Fixed Deposits: Insights from Sukhdayal Rambilas Case

Reaffirmation of Partnership Firm’s Ownership Over Beneficial Interests in Fixed Deposits: Insights from Sukhdayal Rambilas Case

Date: Jan 19, 1982
Reaffirmation of Partnership Firm’s Ownership Over Beneficial Interests in Fixed Deposits: Insights from Sukhdayal Rambilas Case 1. Introduction The case of Sukhdayal Rambilas v. Commissioner Of...
Refund of Excise Duty Under Mistake of Law: Golden Tobacco v. Union of India

Refund of Excise Duty Under Mistake of Law: Golden Tobacco v. Union of India

Date: Nov 24, 1981
Refund of Excise Duty Under Mistake of Law: Golden Tobacco v. Union of India Introduction The case of Golden Tobacco Company Ltd. v. Union of India was adjudicated by the Bombay High Court on...
Clarification on 'Regular Assessment' under Section 273 of the Income-Tax Act, 1961: Insights from D. Swarup v. Gammon India Ltd.

Clarification on 'Regular Assessment' under Section 273 of the Income-Tax Act, 1961: Insights from D. Swarup v. Gammon India Ltd.

Date: Nov 14, 1981
Clarification on 'Regular Assessment' under Section 273 of the Income-Tax Act, 1961: Insights from D. Swarup v. Gammon India Ltd. 1. Introduction The case of D. Swarup, Income-Tax Officer, Companies...
Defining the Effective Date for Competent Authority's Powers under Section 269C: Insights from Amarchand J. Agarwal v. Union of India

Defining the Effective Date for Competent Authority's Powers under Section 269C: Insights from Amarchand J. Agarwal v. Union of India

Date: Oct 13, 1981
Defining the Effective Date for Competent Authority's Powers under Section 269C: Insights from Amarchand J. Agarwal v. Union of India Introduction The legal landscape governing property transfers and...
Commissioner Income-Tax, Bombay City-III v. Belapur Sugar And Allied Industries Ltd.: Clarifying the Procedure for Treating Assessees as Agents of Non-Residents under the Income Tax Act, 1961

Commissioner Income-Tax, Bombay City-III v. Belapur Sugar And Allied Industries Ltd.: Clarifying the Procedure for Treating Assessees as Agents of Non-Residents under the Income Tax Act, 1961

Date: Sep 29, 1981
Commissioner Income-Tax, Bombay City-III v. Belapur Sugar And Allied Industries Ltd.: Clarifying the Procedure for Treating Assessees as Agents of Non-Residents under the Income Tax Act, 1961...
Strict Compliance with Document Disclosure in Preventive Detention: Insights from Chandra Shekhar Ojha v. A.K Karnik and Others

Strict Compliance with Document Disclosure in Preventive Detention: Insights from Chandra Shekhar Ojha v. A.K Karnik and Others

Date: Sep 23, 1981
Strict Compliance with Document Disclosure in Preventive Detention: Insights from Chandra Shekhar Ojha v. A.K Karnik And Two Others Introduction The case of Chandra Shekhar Ojha v. A.K Karnik and Two...
Implied Terms in Collective Agreements and Industrial Court Jurisdiction: Premier Automobiles Ltd. v. Engineering Mazdoor Sabha

Implied Terms in Collective Agreements and Industrial Court Jurisdiction: Premier Automobiles Ltd. v. Engineering Mazdoor Sabha

Date: Sep 19, 1981
Implied Terms in Collective Agreements and Industrial Court Jurisdiction: Premier Automobiles Ltd. v. Engineering Mazdoor Sabha Introduction The case of Premier Automobiles Ltd. v. Engineering...
Valid Termination Under Regulation 48: Comprehensive Analysis of Manohar P. Kharkhar v. Raghuraj

Valid Termination Under Regulation 48: Comprehensive Analysis of Manohar P. Kharkhar v. Raghuraj

Date: Sep 19, 1981
Valid Termination Under Regulation 48: Comprehensive Analysis of Manohar P. Kharkhar v. Raghuraj Introduction The case of Manohar P. Kharkhar And Another v. Raghuraj And Another adjudicated by the...
Tribunal Jurisdiction Restricted to Appellate Subject Matter: Insights from Ugar Sugar Works Ltd. v. Commissioner of Income-Tax

Tribunal Jurisdiction Restricted to Appellate Subject Matter: Insights from Ugar Sugar Works Ltd. v. Commissioner of Income-Tax

Date: Sep 18, 1981
Tribunal Jurisdiction Restricted to Appellate Subject Matter: Insights from Ugar Sugar Works Ltd. v. Commissioner of Income-Tax Introduction The case of Ugar Sugar Works Ltd. v. Commissioner Of...
Striking Down Show Cause Notices Based on Invalid Explanations: Insights from Carona Sahu Co. Ltd. v. Superintendent, Central Excise And Others

Striking Down Show Cause Notices Based on Invalid Explanations: Insights from Carona Sahu Co. Ltd. v. Superintendent, Central Excise And Others

Date: Sep 17, 1981
Striking Down Show Cause Notices Based on Invalid Explanations: Insights from Carona Sahu Co. Ltd. v. Superintendent, Central Excise And Others Introduction The case of Carona Sahu Co. Ltd. v....
Affirmation of Broad Locus Standi and Inherent Court Powers in s.155 Rectification: Killick Nixon Ltd. v. Kapadia

Affirmation of Broad Locus Standi and Inherent Court Powers in s.155 Rectification: Killick Nixon Ltd. v. Kapadia

Date: Sep 10, 1981
Affirmation of Broad Locus Standi and Inherent Court Powers in Section 155 Rectification: Killick Nixon Ltd. v. Bina Popatlal Kapadia Introduction The case of Killick Nixon Ltd. v. Bina Popatlal...
Section 37(2) Applied to Total Business Income Including Joint Venture Profits: Insights from Patel Engineering Co. Ltd. v. Commissioner of Income-Tax

Section 37(2) Applied to Total Business Income Including Joint Venture Profits: Insights from Patel Engineering Co. Ltd. v. Commissioner of Income-Tax

Date: Sep 10, 1981
Section 37(2) Applied to Total Business Income Including Joint Venture Profits: Insights from Patel Engineering Co. Ltd. v. Commissioner of Income-Tax (Central), Bombay Introduction The case of Patel...
Classification of Receipts as Capital or Revenue: Insights from Commissioner of Income-Tax v. API Ltd.

Classification of Receipts as Capital or Revenue: Insights from Commissioner of Income-Tax v. API Ltd.

Date: Sep 5, 1981
Classification of Receipts as Capital or Revenue: Insights from Commissioner of Income-Tax v. API Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. Automobile Products Of...
Assessing the Jurisdictional Status of the Collector under the Land Acquisition Act: Prabhakar Wasudeo Gadgil v. P.Y Deshpande

Assessing the Jurisdictional Status of the Collector under the Land Acquisition Act: Prabhakar Wasudeo Gadgil v. P.Y Deshpande

Date: Aug 29, 1981
Assessing the Jurisdictional Status of the Collector under the Land Acquisition Act: Prabhakar Wasudeo Gadgil v. P.Y Deshpande Introduction The case of Prabhakar Wasudeo Gadgil v. P.Y Deshpande,...
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