Calcutta High Court Case Commentaries

Calcutta High Court Establishes Guardrails on No Confidence Motions in Panchayat Samiti Elections

Date: Jun 13, 2012

Calcutta High Court Establishes Guardrails on No Confidence Motions in Panchayat Samiti Elections Introduction The case of Ujjal Mondal v. State Of West Bengal was adjudicated by the Calcutta High...

Bisweswar Rakshit v. The State Of West Bengal: Establishing Rights to Interest on Delayed Retiral Benefits Beyond Limitation Periods

Date: Jun 7, 2012

Bisweswar Rakshit v. The State Of West Bengal: Establishing Rights to Interest on Delayed Retiral Benefits Beyond Limitation Periods Introduction The case of Bisweswar Rakshit v. The State Of West...

Inclusion of Municipal Tax Surcharge in Rental Income: Poddar Projects Limited v. Commissioner Of Income Tax

Date: May 18, 2012

Inclusion of Municipal Tax Surcharge in Rental Income: Poddar Projects Limited v. Commissioner Of Income Tax Introduction The case of Poddar Projects Limited v. Commissioner Of Income Tax is a...

Right to Electricity as a Fundamental Amenity: Manishi Maity v. West Bengal State Electricity Distribution Company Ltd.

Date: May 17, 2012

Right to Electricity as a Fundamental Amenity: Manishi Maity v. West Bengal State Electricity Distribution Company Ltd. Introduction The case of Manishi Maity v. West Bengal State Electricity...

Mandatory Duty of Electricity Licensees Under the Electricity Act, 2003: Insights from Sk. Samsud Doha v. WBSEDCL

Date: May 3, 2012

Mandatory Duty of Electricity Licensees Under the Electricity Act, 2003: Insights from Sk. Samsud Doha v. WBSEDCL Introduction The case of Sk. Samsud Doha v. West Bengal State Electricity...

Strict Compliance with Procedural Requirements in Pre-emption Claims: Insights from Sk. Samser Ali & Ors. v. Serina Bibi & Anr.

Date: Feb 21, 2012

Strict Compliance with Procedural Requirements in Pre-emption Claims: Insights from Sk. Samser Ali & Ors. v. Serina Bibi & Anr. Introduction The case of Sk. Samser Ali & Ors. v. Serina Bibi & Anr....

Application of the Arbitration and Conciliation Act in Consumer Disputes: Auro Developers v. Mala Mukherjee

Date: Dec 24, 2011

Disclaimer: This commentary is intended for informational purposes only and does not constitute legal advice. For legal advice, please consult a qualified attorney. Application of the Arbitration and...

Limitations on Consumer Forum Jurisdiction: Insights from Smt. Rita Das v. Mrs. Jayashri Ghosh & Ors.

Date: Dec 15, 2011

Limitations on Consumer Forum Jurisdiction: Insights from Smt. Rita Das v. Mrs. Jayashri Ghosh & Ors. Introduction Smt. Rita Das v. Mrs. Jayashri Ghosh & Ors. is a pivotal case adjudicated by the...

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

Date: Dec 9, 2011

Applicability of section 5 of the Limitation Act, 1963 to Section 7(2) of the West Bengal Premises Tenancy Act, 1997 Introduction The case of Subrata Mukherjee v. Bisakha Das, adjudicated by the...

Proper Application of Section 151 C.P.C in Enforcement of Injunctions: Insights from Joydev Das v. Khandubala Das

Date: Dec 9, 2011

Proper Application of Section 151 C.P.C in Enforcement of Injunctions: Insights from Joydev Das v. Khandubala Das Introduction The case of Joydev Das v. Khandubala Das adjudicated by the Calcutta...

CESC Limited v. Shiva Glass Company Limited & Ors.: A Landmark Judgment on Delayed Payment Surcharge Under the Electricity Act, 2003

Date: Sep 27, 2011

CESC Limited v. Shiva Glass Company Limited & Ors.: A Landmark Judgment on Delayed Payment Surcharge Under the Electricity Act, 2003 Introduction The case of CESC Limited v. Shiva Glass Company...

Classification of Rental Income from Stock-in-Trade Flats: Azimganj Estate Pvt. Ltd. v. C.I.T - Precedent on Income Head Classification

Date: Sep 14, 2011

Classification of Rental Income from Stock-in-Trade Flats: Azimganj Estate Pvt. Ltd. v. C.I.T - Precedent on Income Head Classification Introduction Azimganj Estate Pvt. Ltd. v. C.I.T is a landmark...

Comprehensive Commentary on Barun Ghosh v. Goutam Kumar Saha & Ors.: Interpretation of Public Notification Requirements under W.B.P.D.S. Order, 2003

Date: Sep 2, 2011

Comprehensive Commentary on Barun Ghosh v. Goutam Kumar Saha & Ors.: Interpretation of Public Notification Requirements under W.B.P.D.S. Order, 2003 Introduction The case of Barun Ghosh v. Goutam...

Clarifying Limitation Periods and TDS Obligations under the Income Tax Act: Bhura Exports Ltd. v. Income-Tax

Date: Aug 31, 2011

Clarifying Limitation Periods and TDS Obligations under the Income Tax Act: Bhura Exports Ltd. v. Income-Tax Introduction The case of Bhura Exports Ltd. v. Income-Tax, adjudicated by the Calcutta...

Calcutta High Court Upholds Precedent in Compassionate Appointments: Soumik Dandapath v. State Of West Bengal

Date: Aug 26, 2011

Calcutta High Court Upholds Precedent in Compassionate Appointments: Soumik Dandapath v. State Of West Bengal Introduction The case of Soumik Dandapath v. State Of West Bengal before the Calcutta...

Advances to Shareholders Not Always Considered Deemed Dividends Under Section 2(22)(e)

Date: Aug 3, 2011

Advances to Shareholders Not Always Considered Deemed Dividends Under Section 2(22)(e) Introduction The case of Pradip Kumar Malhotra v. Commissioner Of Income-Tax delivered by the Calcutta High...

Clarification of Penalty for Concealment Under Section 271(1)(c) of the Income Tax Act: Insights from Pankaj Rathi v. Commissioner of Income Tax (Appeals)

Date: Aug 3, 2011

Clarification of Penalty for Concealment Under Section 271(1)(c) of the Income Tax Act: Insights from Pankaj Rathi v. Commissioner of Income Tax (Appeals) Introduction The case of Pankaj Rathi v....

S.K Bothra And Sons, Huf v. Income-Tax Officer: Upholding Procedural Fairness in Tax Assessments

Date: Aug 3, 2011

S.K Bothra And Sons, Huf v. Income-Tax Officer: Upholding Procedural Fairness in Tax Assessments Introduction The case of S.K Bothra And Sons, Huf v. Income-Tax Officer heard by the Calcutta High...

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

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...