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  • Commentaries
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Bombay High Court Case Commentaries

Taxation of Internal Asset Transfers in Partnership Firms: Insights from Commissioner Of Income-Tax (Central) v. Kaluram Puranmal

Taxation of Internal Asset Transfers in Partnership Firms: Insights from Commissioner Of Income-Tax (Central) v. Kaluram Puranmal

Date: Feb 13, 1979
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

Cessation of Business and Its Tax Implications: Hindustan Chemical Works Ltd. v. Commissioner Of Income-Tax

Date: Feb 10, 1979
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

Jurisdictional Boundaries in Licensor-Licensee Disputes: Insights from Nagin Mansukhlal Dogli v. Haribhai Manibhai Patel

Date: Feb 9, 1979
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

Hind Products Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing the Bona Fide Estimate Principle

Date: Feb 9, 1979
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...
Retrospective Legislation and Exemption Claims: Insights from Smt. Mukundkumari v. K.V.S Namoondari

Retrospective Legislation and Exemption Claims: Insights from Smt. Mukundkumari v. K.V.S Namoondari

Date: Feb 7, 1979
Retrospective Legislation and Exemption Claims: Insights from Smt. Mukundkumari v. K.V.S Namoondari Introduction Case: Smt. Mukundkumari v. K.V.S Namoondari, 17th ITO, D-I Ward, Bombay, And Another...
Clarifying the Scope of 'Trial' under Section 10 of the Code of Civil Procedure: Insights from Sujanbai v. Motiram Gopal Saraf

Clarifying the Scope of 'Trial' under Section 10 of the Code of Civil Procedure: Insights from Sujanbai v. Motiram Gopal Saraf

Date: Feb 6, 1979
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

Invalid Resumption Notice without Legal Authority: Phiroze Temulji Anklesaria v. H.C Vashistha

Date: Feb 6, 1979
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.

Capital vs. Revenue Treatment of Club Membership Fees: Insights from Commissioner Of Income-Tax, Bombay City-II v. W.I.A.A Club Ltd.

Date: Feb 1, 1979
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

Classification of Pre-Commencement Expenditure as Capital in Income Tax Law: Bhodilal Menghraj And Co. P. Ltd. v. Commissioner of Income-Tax

Date: Feb 1, 1979
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.

Defining Business Commencement for Tax Deductions: Insights from Commissioner Of Income-Tax v. Forging & Stamping Pvt. Ltd.

Date: Jan 30, 1979
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. CIT

Differentiating Speculative from Hedging Transactions in Income-Tax Law: Kirtilal Jaisinglal & Co. v. CIT

Date: Jan 26, 1979
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

Parke Davis (India) Ltd. v. Commissioner Of Income-Tax: Defining Reserves for Super Profits Tax Computation

Date: Jan 25, 1979
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

Defining 'Derived from Export' under Section 2(5)(i) of the Finance Act: Hindustan Lever Ltd v. Commissioner Of Income-Tax

Date: Jan 23, 1979
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

Employees' State Insurance Act Applicability to Hotel Establishments: Poona Industrial Hotel Ltd. v. I.C Sarin

Date: Jan 23, 1979
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

Tax Treatment of Installments under Compensation Bonds: Affirming Income Classification

Date: Jan 20, 1979
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)

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)

Date: Jan 17, 1979
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

Clarifying the Interpretation of 'Value' in Import License Debiting: Union Of India v. Glaxo Laboratories

Date: Jan 16, 1979
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.

Clarifying Employment Criteria for Tax Relief under Section 84(2)(iv): Commissioner of Income-Tax v. Sawyer's Asia Ltd.

Date: Jan 12, 1979
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

High Court Upholds Statutory Depreciation Over Conflicting Rules in Commissioner of Income-Tax v. Bombay State Transport Corporation

Date: Jan 11, 1979
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.

Pressure Piling Recognized as Manufacturing Under Section 84: Insights from Commissioner Of Income-Tax v. Pressure Piling Co.

Date: Jan 11, 1979
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....
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