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Affirming Revenue's Authority to Impose Penalty Under Section 271(1)(c) of the Income-Tax Act, 1961 Introduction The case of Western Automobiles (India) v. Commissioner Of Income-Tax, Bombay City-I,...
Classification of Royalties as Business Income: Insights from Commissioner Of Income-Tax v. Gilbarco Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. Gilbert & Barker...
Strict Compliance for Rent Demands Under the Bombay Rent Act: Ganpat v. Lunawat Introduction The case of Ganpat v. Motilal Champalal Lunawat And Another Opponents adjudicated by the Bombay High Court...
Set-off of Unabsorbed Depreciation Against Other Sources of Income: Analysis of Commissioner Of Income-Tax, Bombay City II v. Estate And Finance Ltd. 1. Introduction The case of Commissioner Of...
Capital Nature of Pagdi/Paganti Payments in Income Tax Assessments 1. Introduction The case of Commissioner Of Income-Tax, Bombay City-III v. Ratilal Tarachand Mehta examines whether the sum of Rs....
Taxability of Technical Service Fees: Insights from Aziende Colori Nazionali Affini v. Commissioner of Income-Tax Introduction The judgment in Aziende Colori Nazionali Affini, Italy v. Commissioner...
Yogindraprasad N. Mafatlal v. Commissioner Of Income-Tax: Defining Deferred Benefits under Section 64(v) of the Income Tax Act Introduction The case of Yogindraprasad N. Mafatlal v. Commissioner Of...
Enforcement of Decrees Beyond Two Years: Landmark Decision in Bhurmal Kapurchand v. Premier Machine Tools Introduction The case of M/S. Bhurmal Kapurchand And Co. Judgment Creditors v. M/S. Premier...
Strict Compliance with Procedural Rules under the Prevention of Food Adulteration Act: The State Of Maharashtra v. Khamkar Introduction The State Of Maharashtra v. Laxman N. Khamkar is a landmark...
Ensuring Natural Justice in the Supersession of Municipal Councils: Insights from Malkapur Municipal Council v. State of Maharashtra Introduction The case of The Municipal Council, Malkapur And...
Vithalrao Uttarwar v. Maharashtra: Upholding Agrarian Land Ceiling Legislation under Constitutional Framework Introduction Vithalrao Udhaorao Uttarwar And Others v. The State Of Maharashtra is a...
Inclusion of Dividend Equalisation Reserve and Interpretation of Surtax Rules: Commissioner Of Income-Tax v. Century Spg. And Mfg. Co. Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay...
Interpretation of 'Other Reserves' in Capital Computation under Companies (Profits) Surtax Act: Commissioner Of Income-Tax v Zenith Steel Pipes Ltd. Introduction The case of Commissioner Of...
Establishing Jurisdiction Over Foreign Corporations: Pratap Singh v. The Bank of America Introduction The case of Pratap Singh v. The Bank Of America was adjudicated by the Bombay High Court on July...
Inclusion of Gratuity Reserves as Reserves in Capital Computation under Companies (Profits) Surtax Act: Analysis of Commissioner Of Income-Tax, Bombay-II v. Forbes Forbes Campbell & Co. Ltd....
Inclusion of Reserves in Capital Computation: Otis Elevator Co. Ltd. Judgment Analysis Introduction The case of Commissioner Of Income-Tax, Bombay City II v. Otis Elevator Co. (India) Ltd. was...
Continuance of Public Premises Status Post Lease Termination: S.R.B Gaikwad v. The Union Of India And Others Opponents Judgment Analysis Introduction The case of S.R.B Gaikwad v. The Union Of India...
Chemaux Pvt. Ltd. v. Commissioner of Income Tax: Burden of Proof in Deducting Secret Commissions Introduction Chemaux Private Ltd. v. Commissioner Of Income-Tax, Bombay City-III is a significant...
Enduring Benefit Determination in Capital Expenditure: Menora Hosiery Works Pvt. Ltd. Case Introduction The case of Commissioner Of Income-Tax, Bombay City-I v. Menora Hosiery Works Pvt. Ltd.,...
Deductibility of Widow's Allowances as Trust Obligations in Partnership Firms: Crawford Bayley & Co. Judgment Introduction The case of Commissioner Of Income-Tax, Bombay City I v. Crawford Bayley &...