Calcutta High Court Case Commentaries

Calcutta High Court Upholds COTPA Over FSSA in Regulating Tobacco Products

Date: Nov 2, 2017

Calcutta High Court Upholds COTPA Over FSSA in Regulating Tobacco Products Introduction The case of Sanjay Anjay Stores v. The Union Of India & Ors. before the Calcutta High Court addressed a...

Calcutta High Court Establishes Unconstitutional Nature of Policies Excluding Married Daughters from Compassionate Appointments

Date: Sep 14, 2017

Calcutta High Court Establishes Unconstitutional Nature of Policies Excluding Married Daughters from Compassionate Appointments Introduction In the landmark case of The State of West Bengal & ors. v....

Calcutta High Court Establishes Compensation Based on Land Acquisition Act, 1948 Over 2013 Amendment

Date: Aug 24, 2017

Calcutta High Court Establishes Compensation Based on Land Acquisition Act, 1948 Over 2013 Amendment Introduction The case of The State of West Bengal & Ors v. Niladri Chatterjee & Ors was...

Limitation Period and SARFAESI Act: Calcutta High Court Sets Important Precedent in Dr. Dipankar Chakraborty vs Allahabad Bank

Date: Jul 8, 2017

Limitation Period and SARFAESI Act: Calcutta High Court Sets Important Precedent in Dr. Dipankar Chakraborty vs Allahabad Bank Introduction The case of Dr. Dipankar Chakraborty vs Allahabad Bank &...

Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003

Date: May 17, 2017

Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003 Introduction The case of Abdul Hamid v. West Bengal State...

Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India

Date: May 13, 2017

Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India Introduction The case of Bandana Mishra v. Union Of India, adjudicated by the Calcutta High Court on...

Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development

Date: May 9, 2017

Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development Introduction The case of Principal Commissioner of Income Tax-3 v. Rungta Properties Pvt....

Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act

Date: May 5, 2017

Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act Introduction The case of Sahid Hossain Biswas v. State Of West Bengal adjudicated by...

Calcutta High Court Upholds Retrospective Tax Amendment under Section 115JB(2)

Date: May 4, 2017

Calcutta High Court Upholds Retrospective Tax Amendment under Section 115JB(2) Introduction The case of The Peerless General Finance & Investment Company Limited & Anr. v. Deputy Commissioner Of...

Calcutta High Court Reaffirms Limits of Judicial Intervention in Executive Recruitment: The State Of West Bengal v. Chandra Kanta Ganguli

Date: Apr 27, 2017

Calcutta High Court Reaffirms Limits of Judicial Intervention in Executive Recruitment: The State Of West Bengal v. Chandra Kanta Ganguli Introduction The case of The State Of West Bengal & Others v....

Calcutta High Court Upholds Commissioner’s Decision to Reject Late Adjournment Requests under section 263 of the Income Tax Act

Date: Apr 11, 2017

Calcutta High Court Upholds Commissioner’s Decision to Reject Late Adjournment Requests under section 263 of the Income Tax Act Introduction In the case of M/S. Aim Fincon Pvt. Ltd. v. Commissioner...

Ensuring Natural Justice in Insolvency Proceedings: Insights from Sree Metaliks Ltd. vs. Union Of India

Date: Apr 8, 2017

Ensuring Natural Justice in Insolvency Proceedings: Insights from Sree Metaliks Limited And Another v. Union Of India And Anr. Introduction The case of Sree Metaliks Limited And Another v. Union Of...

Calcutta High Court Upholds 15% Tax Payment Requirement for Appeals under West Bengal VAT Act, 2003

Date: Mar 31, 2017

Calcutta High Court Upholds 15% Tax Payment Requirement for Appeals under West Bengal VAT Act, 2003 Introduction In the case of M/S. Vatech Wabag Limited v. Deputy Commissioner Of Sales Tax, Midnapur...

Calcutta High Court Clarifies Reassessment and Notice Procedures under Section 263 of the Income Tax Act

Date: Mar 24, 2017

Calcutta High Court Clarifies Reassessment and Notice Procedures under Section 263 of the Income Tax Act Introduction The case of Success Tours And Travels Private Limited v. Income Tax Officer...

Retrospective Application of Section 68 of the Income Tax Act: Insights from M/S. Pragati Financial Management Pvt. Ltd. v. CIT Officer - II

Date: Mar 8, 2017

Retrospective Application of Section 68 of the Income Tax Act: Insights from M/S. Pragati Financial Management Pvt. Ltd. v. CIT Officer - II Introduction The case of M/S. Pragati Financial Management...

Establishing Strict Liability for Railway Accidents: Insights from Smt. Radha Yadav v. Union of India

Date: Mar 4, 2017

Establishing Strict Liability for Railway Accidents: Insights from Smt. Radha Yadav v. Union of India Introduction The case of Smt. Radha Yadav v. Union of India adjudicated by the Calcutta High...

Calcutta High Court Upholds Protection of Retired Employees from Excess Payment Recovery

Date: Feb 15, 2017

Calcutta High Court Upholds Protection of Retired Employees from Excess Payment Recovery Introduction In the case of Sujan Kumar Ghosh v. The State Of West Bengal & Others, adjudicated by the...

Calcutta High Court Establishes Clarity on Section 14A Applicability in Share Trading Businesses

Date: Feb 11, 2017

Calcutta High Court Establishes Clarity on Section 14A Applicability in Share Trading Businesses 1. Introduction The case of Commissioner Of Income Tax, Kolkata-2 v. M/S. G.K.K. Capital Markets (P)...

Exemption of Investment Profits for General Insurance Companies under Income Tax Act

Date: Feb 11, 2017

Exemption of Investment Profits for General Insurance Companies under Income Tax Act Introduction The case of Principal Commissioner Of Income Tax-2, Kolkata v. National Insurance Company Limited...

Clarifying Bid Eligibility: S.B. Construction & Co. v. State of West Bengal

Date: Jan 7, 2017

Clarifying Bid Eligibility: S.B. Construction & Co. v. State of West Bengal Introduction The case of S.B. Construction & Co. & Anr. v. The State Of West Bengal & Ors. was adjudicated by the Calcutta...