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Taxation of Internal Asset Transfers in Partnership Firms: Insights from Commissioner Of Income-Tax (Central) v. Kaluram Puranmal Introduction The case of Commissioner Of Income-Tax (Central), Bombay...
Cessation of Business and Its Tax Implications: Hindustan Chemical Works Ltd. v. Commissioner Of Income-Tax Introduction The case of Hindustan Chemical Works Ltd. v. Commissioner Of Income-Tax,...
Jurisdictional Boundaries in Licensor-Licensee Disputes: Insights from Nagin Mansukhlal Dogli v. Haribhai Manibhai Patel Introduction The case of Nagin Mansukhlal Dogli v. Haribhai Manibhai Patel,...
Hind Products Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing the Bona Fide Estimate Principle Introduction The case of Hind Products Pvt. Ltd. v. Commissioner Of Income-Tax, Bombay City-1...
Clarifying the Scope of 'Trial' under Section 10 of the Code of Civil Procedure: Insights from Sujanbai v. Motiram Gopal Saraf Introduction Sujanbai v. Motiram Gopal Saraf is a pivotal judgment...
Invalid Resumption Notice without Legal Authority: Phiroze Temulji Anklesaria v. H.C Vashistha Introduction In the landmark case of Phiroze Temulji Anklesaria v. H.C Vashistha and Others, adjudicated...
Capital vs. Revenue Treatment of Club Membership Fees: Insights from Commissioner Of Income-Tax, Bombay City-II v. W.I.A.A Club Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay...
Classification of Pre-Commencement Expenditure as Capital in Income Tax Law: Bhodilal Menghraj And Co. P. Ltd. v. Commissioner of Income-Tax Introduction The case of Bhodilal Menghraj And Co. P. Ltd....
Defining Business Commencement for Tax Deductions: Insights from Commissioner Of Income-Tax v. Forging & Stamping Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay City-III v....
Differentiating Speculative from Hedging Transactions in Income-Tax Law: Kirtilal Jaisinglal & Co. v. Commissioner Of Income-Tax, Bombay City-I Introduction The case of Kirtilal Jaisinglal & Co. v....
Parke Davis (India) Ltd. v. Commissioner Of Income-Tax: Defining Reserves for Super Profits Tax Computation Introduction The case of Parke Davis (India) Ltd. v. Commissioner Of Income-Tax, Bombay...
Defining 'Derived from Export' under Section 2(5)(i) of the Finance Act: Hindustan Lever Ltd v. Commissioner Of Income-Tax Introduction The case Hindustan Lever Ltd v. Commissioner Of Income-Tax,...
Employees' State Insurance Act Applicability to Hotel Establishments: Poona Industrial Hotel Ltd. v. I.C Sarin Introduction The case Poona Industrial Hotel Ltd. v. I.C Sarin And Another adjudicated...
Tax Treatment of Installments under Compensation Bonds: Affirming Income Classification Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. Scindia Workshop Ltd. adjudicated by the...
Establishing Transfer of Assignment of Sale Rights as Capital Gains under the Income-tax Act: Insights from Commissioner Of Income-Tax, Bombay City I v. Tata Services Ltd. (1979) Introduction The...
Clarifying the Interpretation of 'Value' in Import License Debiting: Union Of India v. Glaxo Laboratories Introduction In the landmark case of Union Of India And Ors. v. Glaxo Laboratories (India)...
Clarifying Employment Criteria for Tax Relief under Section 84(2)(iv): Commissioner of Income-Tax v. Sawyer's Asia Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay City-II v. Sawyer's...
High Court Upholds Statutory Depreciation Over Conflicting Rules in Commissioner of Income-Tax v. Bombay State Transport Corporation Introduction The case of Commissioner Of Income-Tax, Bombay...
Pressure Piling Recognized as Manufacturing Under Section 84: Insights from Commissioner Of Income-Tax v. Pressure Piling Co. Introduction The case of Commissioner Of Income-Tax, Bombay City-II v....