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Impact of Res Judicata on Income-Tax Tribunal Decisions: Analysis of Messrs H.A. Shah & Co. v. Commissioner of Income-Tax Introduction The case of Messrs H.A. Shah & Co. v. Commissioner of Income-Tax...
Ad Valorem Court Fees on Appeals Under the Displaced Persons (Debts Adjustment) Act: A Landmark Judgment Introduction This commentary examines the judicial decision in Taxing Officer, High Court...
Bombay High Court Rules Against Additional Tax on Excess Dividends for Loss-Making Company Introduction The case of Elphinstone Spinning & Weaving Mills Company, Ltd., Bombay v. Commissioner Of...
Limitation of Defenses in Execution Proceedings Against Firm Partners Under Order 21, Rule 50(2) of the Civil Procedure Code Introduction The case of Rana Harkishandas Lallubhai And Others v. Rana...
Reduced Customs Duty on Fountain Pens: Collector Of Customs, Bombay v. Ramchand Sobhraj Wadhwani Introduction The case of Collector Of Customs, Bombay v. Ramchand Sobhraj Wadhwani deals with the...
Clarification on Contingent Contracts under the Bombay Securities Contracts Control Act Jethalal C. Thakkar v. R.N. Kapur (Bombay High Court, 1955) Introduction The case of Jethalal C. Thakkar v....
Jurisdictional Clarity in Loan Recovery: Insights from Bharumal Udhomal v. Sakhawatmal Veshomal Introduction The case of Bharumal Udhomal And Others v. Sakhawatmal Veshomal And Others, adjudicated by...
Prosecutorial Discretion in Multi-Enactment Offences: A Comprehensive Analysis of State v. Pandurang Sangare Introduction The case of State v. Pandurang Sangare, adjudicated by the Bombay High Court...
Clarifying the Scope of Section 12(2): Deductibility of Interest on Borrowed Funds for Personal Expenditures Introduction Bai Bhuriben Lallubhai v. The Commissioner Of Income Tax Bombay North is a...
Strict Interpretation of Limitation Periods: Charity Commissioner v. Padmavati And Others Introduction The case of Charity Commissioner v. Padmavati And Others was adjudicated by the Bombay High...
Authority of Counsel in Compromise: Insights from Laxmidas Ranchhoddas v. Savitribai Hargovandas Shah Introduction The case of Laxmidas Ranchhoddas v. Savitribai Hargovandas Shah adjudicated by the...
Section 86 CPI: Immunity of Former Indian State Rulers Limited to Suits Introduction The case of Maharaj Indrajitsinghji Vijaysinghji v. H.H Maharaja Rajendrasinghji Vijaysinghji, adjudicated by the...
Comprehensive Analysis of Bapubhai Ratanchand Shah v. The State of Bombay: Upholding Agricultural Market Regulations Introduction The case of Bapubhai Ratanchand Shah and Another v. The State of...
Alimony to Deserting Wives under the Parsi Marriage and Divorce Act: A Comprehensive Analysis of Hormusji M. Kalapesi v. Dinbai H. Kalapesi (1955) Introduction The case of Hormusji M. Kalapesi v....
No Tax Deduction for Expenses Arising from Unlawful Acts: Commissioner Of Income Tax, Bombay City, Ii v. Hahi Aziz & Abdul Sakoor Brothers, Bombay Introduction The case of Commissioner Of Income Tax,...
Balabhau Manaji v. Bapuji Satwaji Nandanvar: Safeguarding Constitutional Equality in Retrospective Legislation Introduction The landmark case of Balabhau Manaji v. Bapuji Satwaji Nandanvar And Others...
Presumption of Due Execution in Mortgage Deeds: Kashibai Martand Wadekar v. Vinayak Ganesh Malwadkar (1955) Introduction The case of Kashibai Martand Wadekar v. Vinayak Ganesh Malwadkar adjudicated...
Assessment of Partners in Unregistered Firms under Section 3 of the Income Tax Act Commentary on J.C. Thakkar v. Commissioner Of Income-Tax, Central, Bombay Introduction The case of J.C. Thakkar v....
Recognition of Employee Embezzlement as Trading Loss under Income Tax Act: Lord'S Dairy Farm, Ltd. v. Commissioner of Income-Tax Introduction The case of Lord'S Dairy Farm, Ltd. v. Commissioner Of...
Adopted Son's Right to Divest Vested Property: Insights from Ramchandra Hanmant Kulkarni v. Balaji Datto Kulkarni Introduction The case of Ramchandra Hanmant Kulkarni v. Balaji Datto Kulkarni was...