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  • Commentaries
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Calcutta High Court Case Commentaries

Clarifying the Valuation Test under Article 133: The Doctrine of Approbation and Reprobation in Prabirendra Mohan Tagore v. Beehampore Bank Ltd.

Clarifying the Valuation Test under Article 133: The Doctrine of Approbation and Reprobation in Prabirendra Mohan Tagore v. Beehampore Bank Ltd.

Date: Jul 21, 1953
Clarifying the Valuation Test under Article 133: The Doctrine of Approbation and Reprobation in Prabirendra Mohan Tagore v. Beehampore Bank Ltd. Introduction The case of Prabirendra Mohan Tagore v....
Exemption Criteria Under Section 15B: Insights from Commissioner Of Income-Tax v. Samnugger Jute Factory Co. Ltd.

Exemption Criteria Under Section 15B: Insights from Commissioner Of Income-Tax v. Samnugger Jute Factory Co. Ltd.

Date: Jun 12, 1953
Exemption Criteria Under Section 15B: Insights from Commissioner Of Income-Tax v. Samnugger Jute Factory Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal v. Samnugger Jute...
Proviso Application in Rent Control: Ajit Kumar Roy v. Surendra Nath Ghose Analysis

Proviso Application in Rent Control: Ajit Kumar Roy v. Surendra Nath Ghose Analysis

Date: May 29, 1953
Proviso Application in Rent Control: Ajit Kumar Roy v. Surendra Nath Ghose Analysis Introduction The case of Ajit Kumar Roy v. Surendra Nath Ghose adjudicated by the Calcutta High Court on May 28,...
Benoy Kumar Sahas Roy v. Commissioner of Income-Tax: Clarifying the Taxability of Forest Income and the Scope of Section 34

Benoy Kumar Sahas Roy v. Commissioner of Income-Tax: Clarifying the Taxability of Forest Income and the Scope of Section 34

Date: May 28, 1953
Benoy Kumar Sahas Roy v. Commissioner of Income-Tax: Clarifying the Taxability of Forest Income and the Scope of Section 34 Introduction The case of Benoy Kumar Sahas Roy v. Commissioner of...
Invalid Substitution of Receiver: Implications for Tax Assessments

Invalid Substitution of Receiver: Implications for Tax Assessments

Date: May 26, 1953
Invalid Substitution of Receiver: Implications for Tax Assessments Introduction The case of Asit Kumar Ghosh v. Commissioner of Income-Tax, West Bengal adjudicated by the Calcutta High Court on May...
Calcutta High Court Upholds Order 37: A Landmark Decision on Procedural Equality in Civil Suits

Calcutta High Court Upholds Order 37: A Landmark Decision on Procedural Equality in Civil Suits

Date: May 23, 1953
Calcutta High Court Upholds Order 37: A Landmark Decision on Procedural Equality in Civil Suits Introduction The case of Ambalal Purusottam Das & Co. v. Jawarlal Purusottam Dave adjudicated by the...
Appellate Jurisdiction Under the Letters Patent: Insights from Sukhendu Bikash Barua v. Hake Krishna De And Ors.

Appellate Jurisdiction Under the Letters Patent: Insights from Sukhendu Bikash Barua v. Hake Krishna De And Ors.

Date: May 20, 1953
Appellate Jurisdiction Under the Letters Patent: Insights from Sukhendu Bikash Barua v. Hake Krishna De And Ors. Introduction The case of Sukhendu Bikash Barua v. Hake Krishna De And Ors. adjudicated...
Interpreting "Borrowed Money" in Excess Profits Tax Law: Insights from Commr. Of Excess Profits Tax, Central v. Bhartia Electric Steel Co. Ltd.

Interpreting "Borrowed Money" in Excess Profits Tax Law: Insights from Commr. Of Excess Profits Tax, Central v. Bhartia Electric Steel Co. Ltd.

Date: May 7, 1953
Interpreting "Borrowed Money" in Excess Profits Tax Law: Insights from Commr. Of Excess Profits Tax, Central v. Bhartia Electric Steel Co. Ltd. Introduction The case of Commr. Of Excess Profits Tax,...
Execution of Foreign Decrees Against the Union of India: Insights from Shah Kantilal v. Dominion of India

Execution of Foreign Decrees Against the Union of India: Insights from Shah Kantilal v. Dominion of India

Date: Mar 31, 1953
Execution of Foreign Decrees Against the Union of India: Insights from Shah Kantilal v. Dominion of India Introduction The case of Shah Kantilal & Partners v. Dominion of India Owning East Indian...
Calcutta High Court Clarifies Non-Retrospective Application of Amended Section 34 of the Income-tax Act

Calcutta High Court Clarifies Non-Retrospective Application of Amended Section 34 of the Income-tax Act

Date: Mar 26, 1953
Calcutta High Court Clarifies Non-Retrospective Application of Amended Section 34 of the Income-tax Act Introduction The case of Income-Tax Officer v. Calcutta Discount Co. Ltd. adjudicated by the...
Affirmation of State's Regulatory and Acquisitive Powers for Essential Commodities under the Essential Supplies (Temporary Powers) Act: Atulya Kumar De v. Director of Procurement and Supply

Affirmation of State's Regulatory and Acquisitive Powers for Essential Commodities under the Essential Supplies (Temporary Powers) Act: Atulya Kumar De v. Director of Procurement and Supply

Date: Mar 4, 1953
Affirmation of State's Regulatory and Acquisitive Powers for Essential Commodities under the Essential Supplies (Temporary Powers) Act: Atulya Kumar De v. Director of Procurement and Supply...
Lakshmi Narain Gupta v. A.N Puri: Upholding Procedural Rigidity in Departmental Actions

Lakshmi Narain Gupta v. A.N Puri: Upholding Procedural Rigidity in Departmental Actions

Date: Feb 17, 1953
Lakshmi Narain Gupta v. A.N Puri: Upholding Procedural Rigidity in Departmental Actions Introduction The case of Lakshmi Narain Gupta v. A.N Puri And Another Opposite Party adjudicated by the...
Presumption of Due Execution of Wills After 30 Years: Insights from Sarat Chandra Mondal v. Panchanan Mondal

Presumption of Due Execution of Wills After 30 Years: Insights from Sarat Chandra Mondal v. Panchanan Mondal

Date: Feb 12, 1953
Presumption of Due Execution of Wills After 30 Years: Insights from Sarat Chandra Mondal v. Panchanan Mondal Introduction Sarat Chandra Mondal v. Panchanan Mondal is a landmark judgment delivered by...
Abrogation of Arbitration Clauses through Settlement Contracts: Insights from Union Of India v. Kishorilal Gupta & Bros.

Abrogation of Arbitration Clauses through Settlement Contracts: Insights from Union Of India v. Kishorilal Gupta & Bros.

Date: Feb 12, 1953
Abrogation of Arbitration Clauses through Settlement Contracts: Insights from Union Of India v. Kishorilal Gupta & Bros. Introduction The case of Union Of India v. Kishorilal Gupta & Bros....
Valid Interpretation of Ambiguous Arbitration Clauses under the Indian Arbitration Act, 1940

Valid Interpretation of Ambiguous Arbitration Clauses under the Indian Arbitration Act, 1940

Date: Feb 7, 1953
Valid Interpretation of Ambiguous Arbitration Clauses under the Indian Arbitration Act, 1940 Introduction The case of Indian Hosiery Works v. Bharat Woollen Mills Ltd., adjudicated by the Calcutta...
Arbitration Without Court Reference in Pending Suits: Calcutta High Court's Precedent in Jugaldas Damodar Modi & Co. v. Pursottam Umedbhai & Co.

Arbitration Without Court Reference in Pending Suits: Calcutta High Court's Precedent in Jugaldas Damodar Modi & Co. v. Pursottam Umedbhai & Co.

Date: Jan 28, 1953
Arbitration Without Court Reference in Pending Suits: Calcutta High Court's Precedent in Jugaldas Damodar Modi & Co. v. Pursottam Umedbhai & Co. Introduction The case Jugaldas Damodar Modi & Co. v....
Domicile Determination in Post-Independence Divorce: Sosetta Evelyn Attatullah v. Justin Attaullah

Domicile Determination in Post-Independence Divorce: Sosetta Evelyn Attatullah v. Justin Attaullah

Date: Sep 11, 1952
Domicile Determination in Post-Independence Divorce: Sosetta Evelyn Attatullah v. Justin Attaullah Introduction The case of Sosetta Evelyn Attatullah v. Justin Attaullah And Anr. adjudicated by the...
Appealability of Single Judge Orders under Article 226: Insights from Chairman, Budge Budge Municipality v. Mangru Mia

Appealability of Single Judge Orders under Article 226: Insights from Chairman, Budge Budge Municipality v. Mangru Mia

Date: Sep 11, 1952
Appealability of Single Judge Orders under Article 226: Insights from Chairman, Budge Budge Municipality v. Mangru Mia Introduction The case of Chairman, Budge Budge Municipality v. Mangru Mia And...
Non-Retrospective Application of Section 14(4) of the West Bengal Premises Rent Control Act, 1950

Non-Retrospective Application of Section 14(4) of the West Bengal Premises Rent Control Act, 1950

Date: Sep 11, 1952
Non-Retrospective Application of Section 14(4) of the West Bengal Premises Rent Control Act, 1950 Introduction The case of T.S.R Sarma v. Nagendra Bala Debi Choudhurani was adjudicated by the...
Calcutta High Court Establishes Clarification on Valuation Effectiveness Period in Municipality Tax Assessments

Calcutta High Court Establishes Clarification on Valuation Effectiveness Period in Municipality Tax Assessments

Date: Sep 10, 1952
Calcutta High Court Establishes Clarification on Valuation Effectiveness Period in Municipality Tax Assessments Introduction The case of Corporation Of Calcutta v. Chandoolal Bhai Chand Modi...
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