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Deductibility of Winding-Up Defense Expenditure Under Section 10(2)(xv) Introduction In the landmark case of All India Reporter Ltd. v. Commissioner Of Income-Tax, Bombay City II (Bombay High Court,...
Clarifying 'Commercial Establishment' under the Bombay Shops and Establishments Act: Kherdekar v. City of Nagpur Corporation Introduction The case of Sakharam Narayan Kherdekar v. City of Nagpur...
Pokhraj Hirachand v. Commissioner Of Income-Tax: Jurisdictional Limits of Tribunals in Factum Determinations 1. Introduction The case of Pokhraj Hirachand v. Commissioner Of Income-Tax, Bombay City...
Deduction of Bad Debts Arising from Forbidden Transactions: Insights from Commissioner Of Income-Tax, Bombay South v. Pranlal Kesurdas Introduction The case of Commissioner Of Income-Tax, Bombay...
Recognition of Bad and Irrecoverable Debts in Commission Agency Business Introduction The case of Commissioner Of Income-Tax, Poona v. R.B Rungta & Co., adjudicated by the Bombay High Court on...
Autonomy of Partnership Terms in Determining Business Expenses: Commissioner of Income-Tax, M.P, Nagpur And Bhandara v. D'Costa Brothers Introduction The case of Commissioner of Income-Tax, M.P,...
Set-Off of Unabsorbed Depreciation Against Other Income: Insights from Commissioner Of Income-Tax, Bombay City I v. Ravi Industries Ltd. Introduction The case of Commissioner Of Income-Tax, Bombay...
Recognition of Branch Hindu Undivided Families as Separate Assessable Units: Commissioner Of Income-Tax, Bombay City I v. M.M Khanna Introduction In the landmark case of Commissioner Of Income-Tax,...
Clarifying Section 34(i)(b): Insights from the Dr. M.R Dalai vs. Commissioner Of Income-Tax Judgment Introduction The case of Dr. M.R Dalai (By His Legal Representative) v. Commissioner Of...
Bombay High Court Judgment on Arbitrators' Jurisdiction in Arbitration Agreement Disputes Introduction The case of M/S. Shri Vallabh Pitti v. Narsingdas Govindram Kalani was heard by the Bombay High...
Orient Trading Co. Ltd. v. Commissioner Of Income-Tax: Burden of Proof in Third-Party Account Entries Introduction The case of Orient Trading Co. Ltd. v. Commissioner Of Income-Tax (Central),...
Jurisdiction of Civil Courts in Challenging Municipal Taxation: Insights from Balkrishna Dharamdas Vora v. The Poona Municipal Corporation Introduction The case of Balkrishna Dharamdas Vora v. The...
Determination of Actual Cost for Depreciable Assets: Habib Hussein v. Commissioner Of Income-Tax Introduction The case of Habib Hussein v. Commissioner Of Income-Tax, Bombay City I., adjudicated by...
Unabsorbed Depreciation in Discontinued Business: Sahu Rubbers Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Sahu Rubbers Private Ltd. v. Commissioner Of Income-Tax, Bombay City I....
Navnitlal C. Javeri v. K.K. Sen: Upholding Income-Tax Act Provisions to Prevent Tax Evasion through Corporate Loans Introduction In the landmark case of Navnitlal C. Javeri v. K.K. Sen, decided by...
Establishing Common Carrier Status and Liability: Hussainbhai v. Agarwal Introduction The case of Hussainbhai Mulla Fida Hussain v. Motilal Nathulal Agarwal adjudicated by the Bombay High Court on...
Retrospective Application of Section 10(4B) on Depreciation Allowance: Insights from Bennett Coleman & Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Bennett Coleman & Co. (P) Ltd....
Accrual of Income Under Mercantile Accounting: Insights from Vishnu Agencies Pvt. Ltd. vs. Commissioner of Income-Tax Introduction The case of Vishnu Agencies Private Ltd. v. Commissioner Of...
Transfer of Managing Agency Rights Constitutes Capital Gain: Comprehensive Commentary on J.B Greaves v. Commissioner Of Income-Tax Introduction The case of J.B Greaves v. Commissioner Of Income-Tax...
Violation of Natural Justice in Administrative Reinstatement: Insights from Vasant Raghunath Gokhale v. The State Of Maharashtra Introduction The case of Vasant Raghunath Gokhale v. The State Of...