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Calcutta High Court Case Commentaries

Bhartia Industries Ltd. v. Commissioner Of Income-Tax: A Landmark Judgment on the Binding Nature of Circulars in Income Tax Assessments

Bhartia Industries Ltd. v. Commissioner Of Income-Tax: A Landmark Judgment on the Binding Nature of Circulars in Income Tax Assessments

Date: Aug 3, 2011
Bhartia Industries Ltd. v. Commissioner Of Income-Tax: A Landmark Judgment on the Binding Nature of Circulars in Income Tax Assessments Introduction The case of Bhartia Industries Ltd. v....
Co-Sharer Raiyat Rights under West Bengal Land Reforms (Amendment) Act, 2000: Analysis of Sribas Chandra Biswas v. Jiban Krishna Biswas

Co-Sharer Raiyat Rights under West Bengal Land Reforms (Amendment) Act, 2000: Analysis of Sribas Chandra Biswas v. Jiban Krishna Biswas

Date: Jul 5, 2011
Co-Sharer Raiyat Rights under West Bengal Land Reforms (Amendment) Act, 2000: Analysis of Sribas Chandra Biswas v. Jiban Krishna Biswas Introduction The case of Sribas Chandra Biswas & Ors. v. Jiban...
State of West Bengal v. Sabita Mondal: Landmark Ruling on Compensation Valuation under West Bengal Land Acquisition Amendment Act

State of West Bengal v. Sabita Mondal: Landmark Ruling on Compensation Valuation under West Bengal Land Acquisition Amendment Act

Date: Jun 18, 2011
State of West Bengal v. Sabita Mondal: Landmark Ruling on Compensation Valuation under West Bengal Land Acquisition Amendment Act Introduction The judicial landscape surrounding land acquisition in...
Non-applicability of Interest on Advance Tax Under Retrospective Amendments: Emami Ltd. v. Commissioner Of Income-Tax

Non-applicability of Interest on Advance Tax Under Retrospective Amendments: Emami Ltd. v. Commissioner Of Income-Tax

Date: Jun 18, 2011
Non-applicability of Interest on Advance Tax Under Retrospective Amendments: Emami Ltd. v. Commissioner Of Income-Tax Introduction The case of Emami Ltd. v. Commissioner Of Income-Tax adjudicated by...
Non-Prohibition of Crude Palm Oil Intended for Refining under Customs Act

Non-Prohibition of Crude Palm Oil Intended for Refining under Customs Act

Date: Jun 17, 2011
Non-Prohibition of Crude Palm Oil Intended for Refining under Customs Act Introduction The case Gokul Refoils Solvents Pvt. Ltd. v. Union Of India & Ors., adjudicated by the Calcutta High Court on...
Capital vs. Revenue Nature of Subsidies: Insights from Commissioner Of Income-Tax v. Rasoi Limited

Capital vs. Revenue Nature of Subsidies: Insights from Commissioner Of Income-Tax v. Rasoi Limited

Date: May 20, 2011
Capital vs. Revenue Nature of Subsidies: Insights from Commissioner Of Income-Tax v. Rasoi Limited Introduction The case of Commissioner Of Income-Tax, West Bengal-II, Kolkata v. Rasoi Limited,...
Principal-Agent Relationship in Franchise Agreements: Bharti Airtel Ltd. v. Income Tax Authority

Principal-Agent Relationship in Franchise Agreements: Bharti Airtel Ltd. v. Income Tax Authority

Date: May 20, 2011
Principal-Agent Relationship in Franchise Agreements: Bharti Airtel Ltd. v. Income Tax Authority Introduction The case of Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner...
Authorized Sponsorship Verification Supersedes Unauthorized Certification in Recruitment

Authorized Sponsorship Verification Supersedes Unauthorized Certification in Recruitment

Date: May 7, 2011
Authorized Sponsorship Verification Supersedes Unauthorized Certification in Recruitment Introduction The case of Puspita Mondal (Halder) v. State Of West Bengal adjudicated by the Calcutta High...
Enhancing Transparency and Equality in Government School Recruitment: Insights from Tulsi Roy v. Sri Krishanu Roy & Ors.

Enhancing Transparency and Equality in Government School Recruitment: Insights from Tulsi Roy v. Sri Krishanu Roy & Ors.

Date: Apr 30, 2011
Enhancing Transparency and Equality in Government School Recruitment: Insights from Tulsi Roy v. Sri Krishanu Roy & Ors. Introduction The case of Tulsi Roy v. Sri Krishanu Roy & Ors. adjudicated by...
Comprehensive Commentary on I.C.I India Ltd. v. Commissioner Of Income-Tax And Another

Comprehensive Commentary on I.C.I India Ltd. v. Commissioner Of Income-Tax And Another

Date: Apr 26, 2011
Interpretation of Section 32A(5) in Transfer of Business as Going Concern: I.C.I India Ltd. v. Commissioner Of Income-Tax And Another Introduction The case of I.C.I India Ltd. v. Commissioner Of...
Strengthening Compassionate Appointments: Insights from Satyagopal Mishra v. State Of West Bengal

Strengthening Compassionate Appointments: Insights from Satyagopal Mishra v. State Of West Bengal

Date: Apr 21, 2011
Strengthening Compassionate Appointments: Insights from Satyagopal Mishra v. State Of West Bengal 1. Introduction Satyagopal Mishra v. State Of West Bengal is a landmark case adjudicated by the...
Applicability of Section 5 of the Limitation Act, 1963 to Petitions under Section 7(2) of the West Bengal Premises Tenancy Act, 1997

Applicability of Section 5 of the Limitation Act, 1963 to Petitions under Section 7(2) of the West Bengal Premises Tenancy Act, 1997

Date: Apr 6, 2011
Applicability of Section 5 of the Limitation Act, 1963 to Petitions under Section 7(2) of the West Bengal Premises Tenancy Act, 1997 1. Introduction The case of Sri Subrata Mukherjee v. Smt. Bishakha...
Expanding the Scope of Speculative Business: Interpretation of Section 73 in R.P.G Industries Ltd. vs C.I.T.

Expanding the Scope of Speculative Business: Interpretation of Section 73 in R.P.G Industries Ltd. vs C.I.T.

Date: Mar 18, 2011
Expanding the Scope of Speculative Business: Interpretation of Section 73 in R.P.G Industries Ltd. vs Commissioner Of Income Tax 1. Introduction The case of M/S. R.P.G Industries Limited v....
Calcutta High Court Upholds Short-Term Capital Loss Classification in Commissioner Of Income-Tax vs M/S Oberoi Hotels

Calcutta High Court Upholds Short-Term Capital Loss Classification in Commissioner Of Income-Tax vs M/S Oberoi Hotels

Date: Mar 18, 2011
Calcutta High Court Upholds Short-Term Capital Loss Classification in Commissioner Of Income-Tax vs M/S Oberoi Hotels Introduction The case of Commissioner Of Income-Tax, West Bengal-III v. M/S....
Validity of Section 17 Initiation in Wealth Tax Proceedings Post-Merger: I.K. Agencies Pvt. Ltd. v. Commissioner Of Wealth Tax, Kol-III

Validity of Section 17 Initiation in Wealth Tax Proceedings Post-Merger: I.K. Agencies Pvt. Ltd. v. Commissioner Of Wealth Tax, Kol-III

Date: Mar 12, 2011
Validity of Section 17 Initiation in Wealth Tax Proceedings Post-Merger: I.K. Agencies Pvt. Ltd. v. Commissioner Of Wealth Tax, Kol-III Introduction The case of I.K. Agencies Pvt. Ltd. v....
Procedural Integrity and Evidentiary Standards in Penalty Proceedings: Insights from Dr. Syamal Baran Mondal v. CIT

Procedural Integrity and Evidentiary Standards in Penalty Proceedings: Insights from Dr. Syamal Baran Mondal v. CIT

Date: Feb 19, 2011
Procedural Integrity and Evidentiary Standards in Penalty Proceedings: Insights from Dr. Syamal Baran Mondal v. The Commissioner of Income Tax Introduction The case of Dr. Syamal Baran Mondal v. The...
Settled Possession and 'Occupier' Status under the Indian Electricity Act: Abhimanyu Mazumdar v. The Superintending Engineer

Settled Possession and 'Occupier' Status under the Indian Electricity Act: Abhimanyu Mazumdar v. The Superintending Engineer

Date: Feb 12, 2011
Settled Possession and 'Occupier' Status under the Indian Electricity Act: Abhimanyu Mazumdar v. The Superintending Engineer Introduction The case of Abhimanyu Mazumdar v. The Superintending Engineer...
Enhanced Scrutiny of Prosecution Evidence in Homicide Cases: Mobarak Sk. Mobarak Hossain & Ors. v. The State Of West Bengal

Enhanced Scrutiny of Prosecution Evidence in Homicide Cases: Mobarak Sk. Mobarak Hossain & Ors. v. The State Of West Bengal

Date: Jan 21, 2011
Enhanced Scrutiny of Prosecution Evidence in Homicide Cases Introduction The case of Mobarak Sk. Mobarak Hossain & Ors. v. The State Of West Bengal adjudicated by the Calcutta High Court on January...
Abn Amro Bank v. Commissioner of Income Tax: Landmark Ruling on Double Taxation and Tax Deduction at Source

Abn Amro Bank v. Commissioner of Income Tax: Landmark Ruling on Double Taxation and Tax Deduction at Source

Date: Dec 24, 2010
Abn Amro Bank v. Commissioner of Income Tax: Landmark Ruling on Double Taxation and Tax Deduction at Source Introduction The case of Abn Amro Bank, N.V. v. Commissioner Of Income Tax West Bengal-Iii,...
Limits on Set-Off of Speculative Business Losses: Analysis of Paharpur Cooling Towers Ltd. v. Commissioner Of Income-Tax

Limits on Set-Off of Speculative Business Losses: Analysis of Paharpur Cooling Towers Ltd. v. Commissioner Of Income-Tax

Date: Oct 6, 2010
Limits on Set-Off of Speculative Business Losses: Analysis of Paharpur Cooling Towers Ltd. v. Commissioner Of Income-Tax Introduction The case of Paharpur Cooling Towers Ltd. v. Commissioner Of...
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