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...
Double Taxation of Unregistered Firms: Insights from Commissioner Of Income-Tax, Bombay South v. Murlidhar Jhawar And Purna Ginning & Pressing Factory Introduction The case of Commissioner Of...
Assessment of Income Classification: Business vs. Property in National Storage Private Ltd. v. Commissioner Of Income-Tax Introduction The case of The Commissioner Of Income-Tax, Bombay City I,...
Keshardeo Shrinivas Morarka v. Commissioner Of Income-Tax: Key Judgments on Loss Carry Forward and Appeal Rights Under the Income-tax Act, 1922 Introduction The case of Keshardeo Shrinivas Morarka v....
Accrual of Profits in Partnership Firms: Insights from Commissioner Of Income-Tax v. Associated Commercial Corporation Introduction The case Commissioner Of Income-Tax, Bombay City II v. Associated...
Minimum Wages Act, 1948: Liability of Employer and Overtime Compensation in Union Of India And Another v. B.D. Rathi And Others Introduction The case of Union Of India And Another v. B.D. Rathi And...
Kamalakar & Co. v. Gulamashafi Imambhai Musalman: Clarifying Mortgagee’s Rights Over Tenancies Introduction The case of Kamalakar & Co. v. Gulamashafi Imambhai Musalman adjudicated by the Bombay High...
Defining 'Dealer' and 'Sale of Goods' in Body-Building Contracts: Mckenzies Limited v. The State Of Bombay Introduction The case of Mckenzies Limited v. The State Of Bombay adjudicated by the Bombay...
Statutory Supremacy in Landlord-Tenant Relations: Insight from Raja Ram Mahadev Paranjype v. Aba Maruti Mali Introduction The case of Raja Ram Mahadev Paranjype v. Aba Maruti Mali adjudicated by the...
Clarifying Non-Transfer of Partition Deed under Section 16(3): Insights from Damodar Krishnaji Nirgude v. Commissioner Of Income-Tax Introduction The case of Damodar Krishnaji Nirgude v. Commissioner...
Criteria for Bad Debt Recognition under the Income-Tax Act: Analysis of Jadavji Narsidas & Co. v. CIT Introduction The case of Jadavji Narsidas & Co. v. Commissioner Of Income-Tax, Bombay City...
Lease Income Recognized as Business Income: C.P Pictures Ltd. v. Commissioner Of Income-Tax Introduction The case of C.P Pictures Ltd. v. Commissioner Of Income-Tax, M.P, Nagpur And Bhandara...
Tribunal's Discretion in Raising Fresh Grounds: Insights from Commissioner Of Income-Tax v. Hazarimal Nagji & Co. Introduction The case of Commissioner Of Income-Tax, Bombay City I v. Hazarimal Nagji...
Eligibility for Exemption Under Section 15(1) for Life Insurance Premia Paid from Foreign Income: S. Inder Singh Gill v. Commissioner of Income-Tax Introduction The case of S. Inder Singh Gill v....
Deductibility of Income Tax Consultant Fees: S.D Sharma v. The Commissioner of Income Tax Introduction The case of S.D Sharma v. The Commissioner of Income Tax, adjudicated by the Bombay High Court...
Accrual of Dividend Income Post-Merger: Analysis of Mrs. Kusumben D. Mahadevia v. The Commissioner Of Income-Tax, Bombay City Introduction The case of Mrs. Kusumben D. Mahadevia v. The Commissioner...
Defining "Carried On By or Under the Authority of" the Central Government in Industrial Disputes: Abdul Rehaman Abdul Gapur v. Mrs. E. Paul Introduction Abdul Rehaman Abdul Gapur v. Mrs. E. Paul is a...