Calcutta High Court Case Commentaries

Calcutta High Court Upholds Transfer Pricing Officer's Jurisdiction in PwC Case

Date: Dec 9, 2016

Calcutta High Court Upholds Transfer Pricing Officer's Jurisdiction in PwC Case Introduction The case of Price Waterhouse & Anr. v. Commissioner Of Income Tax-Xix & Ors. was adjudicated by the...

Strict Adherence to NDPS Act Procedures: A Landmark Judgment in Laltu Prasad v. The State Of West Bengal

Date: Sep 7, 2016

Strict Adherence to NDPS Act Procedures: A Landmark Judgment in Laltu Prasad v. The State Of West Bengal Introduction The case of Laltu Prasad v. The State Of West Bengal adjudicated by the Calcutta...

M.K. Products v. Blue Ocean Exports (P) Ltd.: Defining the Right of a Victim Complainant to Appeal Acquittal Orders

Date: Sep 2, 2016

M.K. Products v. Blue Ocean Exports (P) Ltd.: Defining the Right of a Victim Complainant to Appeal Acquittal Orders Introduction The case of M.K. Products v. Blue Ocean Exports (P) Ltd. adjudicated...

Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law

Date: Jul 1, 2016

Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law Introduction The case of Sourav Ganguly v. Union Of India & Ors....

Calcutta High Court Establishes Rigorous Scrutiny Standards for Share Capital Transactions Under Section 263 of the Income Tax Act

Date: May 14, 2016

Calcutta High Court Establishes Rigorous Scrutiny Standards for Share Capital Transactions Under Section 263 of the Income Tax Act Introduction In the landmark case of Rajmandir Estates Private...

Expansion of Consumer Forum Jurisdiction: Insights from Md. Akbar Kamal v. Tabraiz Alam Siddiqui & Ors.

Date: Apr 29, 2016

Expansion of Consumer Forum Jurisdiction: Insights from Md. Akbar Kamal v. Tabraiz Alam Siddiqui & Ors. Introduction The case of Md. Akbar Kamal v. Tabraiz Alam Siddiqui & Ors. adjudicated by the...

Strict Interpretation of Prohibition in Customs Act: Gopal Saha v. Union of India

Date: Apr 29, 2016

Strict Interpretation of Prohibition in Customs Act: Gopal Saha v. Union of India Introduction The case of Gopal Saha v. The Union of India And Another adjudicated by the Calcutta High Court on April...

Calcutta High Court Establishes Strict Criteria for Extended Limitation in Service Tax Assessments

Date: Apr 8, 2016

Calcutta High Court Establishes Strict Criteria for Extended Limitation in Service Tax Assessments Introduction In the landmark case of Simplex Infrastructures Ltd. v. Commissioner Of Service Tax,...

Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis

Date: Mar 16, 2016

Central Government's Takeover of Tea Estates under Section 16E(1) of the Tea Act, 1953: A Comprehensive Analysis Introduction The case of Caledonian Railway Co V Walkers Trustees And Lord Halsbury In...

Impact of the Arbitration and Conciliation (Amendment) Act, 2015 on Interim Relief Powers: Analysis of Sri Tufan Chatterjee v. Sri Rangan Dhar

Date: Mar 3, 2016

Impact of the Arbitration and Conciliation (Amendment) Act, 2015 on Interim Relief Powers: Analysis of Sri Tufan Chatterjee v. Sri Rangan Dhar Introduction The case of Sri Tufan Chatterjee v. Sri...

Mandatory Compliance with Section 12 of West Bengal Panchayat Act: Calcutta High Court's Landmark Decision in Jinnatun Khatun v. State of West Bengal

Date: Jan 28, 2016

Mandatory Compliance with Section 12 of West Bengal Panchayat Act: Calcutta High Court's Landmark Decision in Jinnatun Khatun v. State of West Bengal Introduction The case of Jinnatun Khatun vs. The...

Entitlement to Higher Scale of Pay for Non-Relevant Qualifications: State Of West Bengal Ors v. Asis Das Gupta

Date: Dec 24, 2015

Entitlement to Higher Scale of Pay for Non-Relevant Qualifications: State Of West Bengal Ors v. Asis Das Gupta Introduction The case of State Of West Bengal Ors v. Asis Das Gupta adjudicated by the...

Assam Roofing Ltd. v. JSB Cement LLP: Landmark Decision on Trademark Infringement and Passing Off

Date: Dec 10, 2015

Assam Roofing Ltd. v. JSB Cement LLP: Landmark Decision on Trademark Infringement and Passing Off Introduction The case of Assam Roofing Ltd. & Anr. v. JSB Cement LLP & Anr. adjudicated by the...

Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. CIT

Date: Sep 5, 2015

Reclassification of Rental Income as Business Income Based on Corporate Objectives: Shyam Burlap Company Ltd. v. Commissioner Of Income Tax Introduction The case of Shyam Burlap Company Ltd. v....

Interpretation of 'Signed Copy' and Limitation Period in Arbitration Law: Insights from National Agricultural Cooperative Marketing Federation Of Indian Ltd. v. M/S. R. Piyarelall Import & Export Ltd.

Date: Aug 29, 2015

Interpretation of 'Signed Copy' and Limitation Period in Arbitration Law: Insights from National Agricultural Cooperative Marketing Federation Of Indian Ltd. v. M/S. R. Piyarelall Import & Export...

Calcutta High Court Upholds SARFAESI Act's Section 14 Non-Adjudicatory Framework – Comprehensive Commentary

Date: Aug 7, 2015

Calcutta High Court Upholds SARFAESI Act's Section 14 Non-Adjudicatory Framework – Comprehensive Commentary Introduction The landmark case of Sri Jawahar Singh v. The United Bank Of India & Ors.,...

Calcutta High Court Establishes Market Value Interpretation for Captive Power Generation under Section 80-IA

Date: Jun 2, 2015

Calcutta High Court Establishes Market Value Interpretation for Captive Power Generation under Section 80-IA Introduction The case of Commissioner Of Income-Tax, Kolkata-III v. M/S. ITC Ltd....

Strict Interpretation of Section 7(2) of the West Bengal Premises Tenancy Act, 1997: Implications on Tenant Applications for Time Extensions

Date: May 15, 2015

Strict Interpretation of Section 7(2) of the West Bengal Premises Tenancy Act, 1997: Implications on Tenant Applications for Time Extensions Introduction The case of Smt. Bina Devi Binani v. Ramesh...

Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. CIT

Date: May 13, 2015

Commission Classification under Section 194H: Insights from Hutchison Telecom East Ltd. v. Commissioner of Income Tax Introduction The case of Hutchison Telecom East Ltd. v. Commissioner of Income...

Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India

Date: May 5, 2015

Clarifying Burden of Proof and Redemption Options under the Customs Act: Rajaram Bohra v. Union of India Introduction The case of Rajaram Bohra v. Union Of India & Ors. adjudicated by the Calcutta...