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Bombay High Court Case Commentaries

Deductibility of Actuarially Valued Gratuity Liability under the Income-tax Act: Insights from Tata Iron & Steel Co. Ltd. v. D.V Bapat

Deductibility of Actuarially Valued Gratuity Liability under the Income-tax Act: Insights from Tata Iron & Steel Co. Ltd. v. D.V Bapat

Date: Feb 27, 1975
Deductibility of Actuarially Valued Gratuity Liability under the Income-tax Act 1. Introduction The case of Tata Iron & Steel Co. Ltd. v. D.V Bapat Income-Tax Officer, Companies Circle I(2), Bombay,...
Valid Signature Requirement for Tax Exemption Certificates Established in Century Spinning v. State Of Maharashtra

Valid Signature Requirement for Tax Exemption Certificates Established in Century Spinning v. State Of Maharashtra

Date: Feb 1, 1975
Valid Signature Requirement for Tax Exemption Certificates Established in Century Spinning And Manufacturing Company Limited v. State Of Maharashtra Introduction The case of Century Spinning And...
Defining 'Manufacture' in Sales Tax Law: Commissioner of Sales Tax v. Dunken Coffee Manufacturing Co.

Defining 'Manufacture' in Sales Tax Law: Commissioner of Sales Tax v. Dunken Coffee Manufacturing Co.

Date: Jan 29, 1975
Defining 'Manufacture' in Sales Tax Law: Commissioner of Sales Tax v. Dunken Coffee Manufacturing Co. Introduction In the landmark case of Commissioner Of Sales Tax v. Dunken Coffee Manufacturing Co....
Clarifying Limitation Periods in Section 147(b) Assessments: Ambaji Traders P. Ltd. v. Income-Tax Officer

Clarifying Limitation Periods in Section 147(b) Assessments: Ambaji Traders P. Ltd. v. Income-Tax Officer

Date: Jan 22, 1975
Clarifying Limitation Periods in Section 147(b) Assessments: Ambaji Traders P. Ltd. v. Income-Tax Officer Introduction The case of Ambaji Traders P. Ltd. v. Income-Tax Officer, Central Circle (III),...
M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd.: Exemption from Customs Duty on Importation

M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd.: Exemption from Customs Duty on Importation

Date: Jan 16, 1975
Exemption from Customs Duty on Importation: Insights from M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd. Introduction The case of M.S. Shawhney v. Messrs. Sylvania and Laxman Ltd. adjudicated by...
Specific Performance of Indivisible Contracts: Shrikrishna Keshav Kulkarni v. Balaji Ganesh Kulkarni

Specific Performance of Indivisible Contracts: Shrikrishna Keshav Kulkarni v. Balaji Ganesh Kulkarni

Date: Jan 14, 1975
Specific Performance of Indivisible Contracts: Shrikrishna Keshav Kulkarni v. Balaji Ganesh Kulkarni Introduction The case of Shrikrishna Keshav Kulkarni And Ors. v. Balaji Ganesh Kulkarni And Ors.,...
Pro Rata Method Established for Purchase Tax Calculation When Burden of Proof Is on Assessee – Commissioner of Sales Tax v. Berar Oil Industries

Pro Rata Method Established for Purchase Tax Calculation When Burden of Proof Is on Assessee – Commissioner of Sales Tax v. Berar Oil Industries

Date: Jan 11, 1975
Pro Rata Method Established for Purchase Tax Calculation When Burden of Proof Is on Assessee Commissioner of Sales Tax v. Berar Oil Industries Introduction The case of Commissioner of Sales Tax v....
Establishing Windfall Receipts as Non-Taxable Income: Insights from Mehboob Productions Pvt. Ltd. v. Commissioner of Income-Tax, Bombay High Court

Establishing Windfall Receipts as Non-Taxable Income: Insights from Mehboob Productions Pvt. Ltd. v. Commissioner of Income-Tax, Bombay High Court

Date: Dec 20, 1974
Establishing Windfall Receipts as Non-Taxable Income: Insights from Mehboob Productions Pvt. Ltd. v. Commissioner of Income-Tax, Bombay High Court Introduction The case of Mehboob Productions Private...
Defining Definite and Ascertainable Shares in Communion Property under Portuguese Civil Code for Income Tax Purposes

Defining Definite and Ascertainable Shares in Communion Property under Portuguese Civil Code for Income Tax Purposes

Date: Dec 18, 1974
Defining Definite and Ascertainable Shares in Communion Property under Portuguese Civil Code for Income Tax Purposes Introduction The case of Commissioner Of Income-Tax, Mysore v. Purushotam...
Clarification of Collector's Jurisdiction in Voters' List Management

Clarification of Collector's Jurisdiction in Voters' List Management

Date: Dec 11, 1974
Clarification of Collector's Jurisdiction in Voters' List Management Introduction The case of Dhondiba Parshuram Kakade v. Shri Someshwar Sahakari Sakhar Karkhana Ltd. adjudicated by the Bombay High...
Kishinchand Chellaram v. Commissioner Of Income-Tax: Reinforcing Section 13 Proviso Requirements

Kishinchand Chellaram v. Commissioner Of Income-Tax: Reinforcing Section 13 Proviso Requirements

Date: Dec 4, 1974
Kishinchand Chellaram v. Commissioner Of Income-Tax: Reinforcing Section 13 Proviso Requirements 1. Introduction The case of Kishinchand Chellaram v. Commissioner Of Income-Tax adjudicated by the...
Establishing Tenure and Validity of Termination Notices in M/S. Mohan Sons v. Lady Sonoo Jamsetji Jeejeebhoy

Establishing Tenure and Validity of Termination Notices in M/S. Mohan Sons v. Lady Sonoo Jamsetji Jeejeebhoy

Date: Oct 25, 1974
Establishing Tenure and Validity of Termination Notices in M/S. Mohan Sons (Bombay) Private Ltd. v. Lady Sonoo Jamsetji Jeejeebhoy Introduction The case of M/S. Mohan Sons (Bombay) Private Ltd. v....
Labour Court Jurisdiction to Determine Workman Status under S. 33C(2) of the Industrial Disputes Act: Insights from Ramakrishna Ramnath v. State Of Maharashtra

Labour Court Jurisdiction to Determine Workman Status under S. 33C(2) of the Industrial Disputes Act: Insights from Ramakrishna Ramnath v. State Of Maharashtra

Date: Sep 11, 1974
Labour Court Jurisdiction to Determine Workman Status under S. 33C(2) of the Industrial Disputes Act: Insights from Ramakrishna Ramnath v. State Of Maharashtra Introduction Ramakrishna Ramnath v....
Exclusion of Packaging Costs from Excise Duty: Union of India v. Mansingka Industries Pvt. Ltd.

Exclusion of Packaging Costs from Excise Duty: Union of India v. Mansingka Industries Pvt. Ltd.

Date: Sep 7, 1974
Exclusion of Packaging Costs from Excise Duty: Union of India v. Mansingka Industries Pvt. Ltd. Introduction The case of The Union Of India v. Mansingka Industries Private Limited adjudicated by the...
Philips India Ltd. v. Kunju Punnu: Defining the Scope of Medical Consultancy Liability in Tort

Philips India Ltd. v. Kunju Punnu: Defining the Scope of Medical Consultancy Liability in Tort

Date: Sep 7, 1974
Philips India Ltd. v. Kunju Punnu: Defining the Scope of Medical Consultancy Liability in Tort Introduction The case of Philips India Ltd. v. Kunju Punnu And Anr., adjudicated by the Bombay High...
Validity of Article Amendments Impose Additional Director Disqualifications: Insights from Cricket Club Of India Ltd. v. Madhav L. Apte

Validity of Article Amendments Impose Additional Director Disqualifications: Insights from Cricket Club Of India Ltd. v. Madhav L. Apte

Date: Aug 31, 1974
Validity of Article Amendments Impose Additional Director Disqualifications: Insights from Cricket Club Of India Ltd. v. Madhav L. Apte Introduction The case of Cricket Club Of India Ltd. And Others...
Interpretation of 'Time Requisite for Obtaining a Copy' under Section 12(2) Limitation Act, 1963: A New Precedent in Subhash Ganpatrao Buty v. Maroti Krishnaji Dorlikar

Interpretation of 'Time Requisite for Obtaining a Copy' under Section 12(2) Limitation Act, 1963: A New Precedent in Subhash Ganpatrao Buty v. Maroti Krishnaji Dorlikar

Date: Aug 28, 1974
Interpretation of 'Time Requisite for Obtaining a Copy' under Section 12(2) Limitation Act, 1963: A New Precedent in Subhash Ganpatrao Buty v. Maroti Krishnaji Dorlikar Introduction The case of...
Legal Fiction of Partition under Hindu Succession Act, 1956: Comprehensive Analysis of Shushilabai Ramchandra Kulkarni v. Narayanrao Gopalrao Deshpande

Legal Fiction of Partition under Hindu Succession Act, 1956: Comprehensive Analysis of Shushilabai Ramchandra Kulkarni v. Narayanrao Gopalrao Deshpande

Date: Aug 23, 1974
Legal Fiction of Partition under Hindu Succession Act, 1956: Comprehensive Analysis of Shushilabai Ramchandra Kulkarni v. Narayanrao Gopalrao Deshpande Introduction Shushilabai Ramchandra Kulkarni v....
Assessment of Deceased Partner’s Accrued Income and the Scope of Section 24B: Arvind Bhogilal v. Commissioner Of Income-Tax

Assessment of Deceased Partner’s Accrued Income and the Scope of Section 24B: Arvind Bhogilal v. Commissioner Of Income-Tax

Date: Aug 14, 1974
Assessment of Deceased Partner’s Accrued Income and the Scope of Section 24B: Arvind Bhogilal v. Commissioner Of Income-Tax Introduction The case of Arvind Bhogilal v. Commissioner Of Income-Tax is a...
Compensatory (City) Allowance Exemption under Section 10(14): A Comprehensive Commentary on Commissioner Of Income-Tax, Bombay City I v. D.R Phatak

Compensatory (City) Allowance Exemption under Section 10(14): A Comprehensive Commentary on Commissioner Of Income-Tax, Bombay City I v. D.R Phatak

Date: Aug 7, 1974
Compensatory (City) Allowance Exemption under Section 10(14): A Comprehensive Commentary on Commissioner Of Income-Tax, Bombay City I v. D.R Phatak Introduction The case of Commissioner Of...
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