Interpretation of 'Actual Cost' Under IT Act, 1961: Landmark Judgment in Commissioner Of Income-Tax, Bombay City-I v. Bassein Electric Supply Co. Ltd. Introduction The case of Commissioner Of...
Securities Contracts (Regulation) Act, 1956: Non-Applicability to Private Limited Company Share Transactions – Norman J. Hamilton v. Umedbhai S. Patel Introduction The case of Norman J. Hamilton v....
Promoters' Shares Allotment as Taxable Income: Insights from D.M Neterwalla v. Commissioner of Income-Tax, Bombay City-I Introduction The landmark case of D.M Neterwalla v. Commissioner of...
Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Ralliwolf Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay v. Ralliwolf Ltd. (1978) adjudicated...
Non-Deductibility of Interest Paid Against Interest Earned: Analysis of Commissioner Of Income-Tax, Bombay City-II v. United Wire Ropes Ltd. Introduction The case of Commissioner Of Income-Tax,...
Set-Off of Unabsorbed Depreciation and Finality of Income Head Determination: Western India Oil Distributing Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Western India Oil...
Reallocation of Cost in Bonus Shares for Capital Gains – The Landmark Judgment in W.H Brady & Co. Ltd. v. CIT, Bombay Introduction The case of W.H Brady & Company Ltd. v. Commissioner Of Income-Tax,...
Establishing Prima Facie Case in Bigamy under IPC Section 494: Jacob Harold Aranha v. Mrs. Vera Aranha Introduction The case of Jacob Harold Aranha and Another v. Mrs. Vera Aranha and Another...
Inclusion of Partnership Goodwill in Estate Duty: Insights from Smt. Urmila v. Controller Of Estate Duty, Bombay Introduction The case of Smt. Urmila v. Controller Of Estate Duty, Bombay adjudicated...
Determining the Commencement of Business for Tax Purposes: Insights from Commissioner Of Income-Tax v. Industrial Solvents And Chemicals Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax,...
Impact of Section 80-1 Deductions on Surtax Capital: Insights from Commissioner of Surtax, Vidarbha and Marathwada v. Ballarpur Industries Ltd. 1. Introduction The case of Commissioner of Surtax,...
Classification of Guarantee Charges, Stamp Costs, and Deferred Interest as Capital Expenditure: Ballarpur Paper & Straw Mills Ltd. v. Commissioner of Income-Tax, Vidarbha and Marathwada, Nagpur...
Hashmatrai v. Tarachand: Principles on Waiver of Termination Notice and Rent Control Applicability Introduction The case Hashmatrai And Another v. Tarachand And Others adjudicated by the Bombay High...
Bajya v. Gopikabai & Anr.: A Landmark Judgment on Succession Under Hindu Law 1. Introduction Bajya v. Gopikabai & Anr. is a significant judgment delivered by the Bombay High Court on April 4, 1978....
Defining "Entering on Reference" in Arbitration: Insights from M/S Jolly Steel Industries Pvt. Ltd. Poona v. Union Of India And Another Introduction The case of M/S. Jolly Steel Industries Pvt. Ltd....
Res Judicata in Maintenance Proceedings: Analysis of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut Introduction The case of Vithalrao Marotrao Awodhut v. Ratnaprabha Awadhut adjudicated by the...
Capital Employed in New Undertakings: Insights from Commissioner Of Income Tax v. Alcock Ashdown & Co. Ltd. Introduction The case of Commissioner Of Income Tax, Bombay City-I v. Alcock Ashdown & Co....
Rejection of the 1/5 Net Income Rule in Interim Maintenance: Dinesh Gijubhai Mehta v. Usha Dinesh Mehta Introduction The case of Dinesh Gijubhai Mehta v. Usha Dinesh Mehta adjudicated by the Bombay...
Successor Landlords and Enforcement of Lease Breaches: Analysis of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale Introduction The case of Shantinath S. Ghongade v. Rajmal Uttamchand Gugale,...
Substitution of Decree Holder and Time Bar Under Vidarbha Debtor's Relief Act: The Bajirao v. Deshmukh Decision Introduction The case Bajirao Domaji Shreerang v. Kashirao Ajabrao Deshmukh,...