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Interpretation of "Building" in Section 80J of the Income Tax Act: Inclusion of Superstructure and Land Introduction The case of Commissioner Of Income-Tax, Bombay City-IV, Bombay v. Teritex Knitting...
Entitlement to Full Set-Off under Rule 41: Commissioner of Sales Tax v. Burmah Shell Refineries Limited Introduction The case of Commissioner of Sales Tax v. Burmah Shell Refineries Limited,...
Traub (India) P. Ltd. v. Commissioner of Income-Tax: Affirming In-Kind Donations under Section 80G Introduction The case of Commissioner of Income-Tax, Bombay City-V v. Traub (India) P. Ltd....
Depreciation Deductions and Tax Assessment: Insights from Hukamchand Mills Ltd. v. Commissioner Of Income-Tax 1. Introduction Hukamchand Mills Ltd. v. Commissioner Of Income-Tax (Central), Bombay is...
Premature Write-off of Bad Debt: Comprehensive Analysis of Jethabhai Hirji And Jethabhai Ramdas v. CIT 1. Introduction The case of Jethabhai Hirji And Jethabhai Ramdas v. Commissioner Of Income-Tax,...
Classification of Royalty Payments as Revenue Expenditure: Insights from Antifriction Bearings Corporation Ltd. v. Commissioner Of Income-Tax Bombay High Court, November 16, 1977 Introduction The...
EA Machines Classified as Non-Office Appliances: Eligibility for Development Rebate Under Section 33(1) I.T. Act, 1961 Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. I.B.M...
Vassanji Sons & Co. P. Ltd. v. Commissioner Of Income-Tax: Clarifying Business Loss Deductions and Share Investments Introduction The case of Vassanji Sons & Co. P. Ltd. versus the Commissioner Of...
Deductibility of Compensation and Surplus Allocations in LIC Income Computation: Insights from LIC of India v. Commissioner Of Income-Tax, Bombay City-II Introduction The case of Life Insurance...
Life Insurance Corporation Of India v. Commissioner Of Income-Tax: Landmark Judgment on Tax Computation under Section 44 1. Introduction The case of Life Insurance Corporation Of India (LIC) vs....
Capital Gains Implications on Partner Retirement: Insights from Commissioner Of Income-Tax v. H.R Aslot Introduction The case of Commissioner Of Income-Tax, Bombay City-II, Bombay v. H.R Aslot...
Impact of Legislative Withdrawal on Rent Control Proceedings: Marutrao Pandurang Zende v. Eknath Shivram Jagtap Introduction The case of Marutrao Pandurang Zende v. Eknath Shivram Jagtap And Another...
Enhancing Evidentiary Standards under the Prevention of Food Adulteration Act: Insights from State of Maharashtra v. Janardan Ramchandra Nrawankar Introduction The case of State of Maharashtra v....
Deductibility of Messing and Refreshment Expenditures in Business Commissioner Of Income-Tax, Vidarbha And Marathwada v. Shah Nanji Nagsi (1977) Introduction The case of Commissioner Of Income-Tax,...
Revenue Treatment of Earth-Cutting Expenditures in Mining Operations under Section 10(2)(xv) Introduction The case of Commissioner Of Income-Tax v. J.A Trivedi Bros. adjudicated by the Bombay High...
Strict Compliance of Section 32G: Upholding Tenant Rights in Tenancy Disputes Introduction The case of Madhav Kesu Khuspe v. Sundrabai Mugutrao Phadatare adjudicated by the Bombay High Court on...
Commissioner of Income-Tax, Vidarbha and Marathwada v. Vivian Bose: Defining 'Adequate Consideration' in Property Transfers Introduction The case of Commissioner of Income-Tax, Vidarbha and...
Deduction of Life Insurance Policy Amounts from Compensation in Fatal Accident Cases Introduction The case of Jaikumar Chhaganlal Patni v. Mary Jerome D'Souza adjudicated by the Bombay High Court on...
Tribhuvandas G. Patel vs. Commissioner of Income-Tax: Clarifying Income Inclusion and Capital Gains on Partnership Retirement Introduction The case of Commissioner Of Income-Tax, Bombay City-III,...
Admissibility of Extra-Judicial Confessions: Vistari Narayan Shebe v. The State Of Maharashtra Introduction The case of Vistari Narayan Shebe v. The State Of Maharashtra adjudicated by the Bombay...