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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. 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 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. Introduction The case of Vrindavan...
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. 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 1. Introduction The case of Sukhdayal Rambilas v. Commissioner Of...
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. 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 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...
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 Introduction The case of Premier Automobiles Ltd. v. Engineering...
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 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 Introduction The case of Carona Sahu Co. Ltd. v....
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 (Central), Bombay Introduction The case of Patel...
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 Introduction The case of Prabhakar Wasudeo Gadgil v. P.Y Deshpande,...