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  • Commentaries
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Calcutta High Court Case Commentaries

Non-Maintainability of Eviction Suits Without All Heirs as Parties: Jaharlal Saha & Ors. v. Pradip Saha & Ors.

Non-Maintainability of Eviction Suits Without All Heirs as Parties: Jaharlal Saha & Ors. v. Pradip Saha & Ors.

Date: Nov 19, 2005
Non-Maintainability of Eviction Suits Without All Heirs as Parties: Jaharlal Saha & Ors. v. Pradip Saha & Ors. Introduction The case of Jaharlal Saha & Ors. v. Pradip Saha & Ors., adjudicated by the...
Interim Release of Seized Vehicles under NDPS Act: Insights from Tridip Mitra v. State of West Bengal

Interim Release of Seized Vehicles under NDPS Act: Insights from Tridip Mitra v. State of West Bengal

Date: Oct 8, 2005
Interim Release of Seized Vehicles under NDPS Act: Insights from Tridip Mitra v. State of West Bengal Introduction In the case of Tridip Mitra v. State of West Bengal, adjudicated by the Calcutta...
Establishing Permit Issuance Protocols under the Motor Vehicles Act: Sujata Ganguly & Ors. v. State Of West Bengal & Ors.

Establishing Permit Issuance Protocols under the Motor Vehicles Act: Sujata Ganguly & Ors. v. State Of West Bengal & Ors.

Date: Sep 28, 2005
Establishing Permit Issuance Protocols under the Motor Vehicles Act Sujata Ganguly & Ors. v. State Of West Bengal & Ors. – Comprehensive Commentary 1. Introduction The case of Sujata Ganguly & Ors....
Gopal Glass Works Ltd. v. Assistant Controller Of Patents & Designs: Redefining Prior Publication and Originality in Design Registrations

Gopal Glass Works Ltd. v. Assistant Controller Of Patents & Designs: Redefining Prior Publication and Originality in Design Registrations

Date: Aug 18, 2005
Gopal Glass Works Ltd. v. Assistant Controller Of Patents & Designs: Redefining Prior Publication and Originality in Design Registrations Introduction The case of Gopal Glass Works Ltd. v. Assistant...
Annual Value Determination in Sub-Leased Properties: Insights from Commissioner Of Income-Tax v. Hemraj Mahabir Prasad Ltd.

Annual Value Determination in Sub-Leased Properties: Insights from Commissioner Of Income-Tax v. Hemraj Mahabir Prasad Ltd.

Date: Aug 11, 2005
Annual Value Determination in Sub-Leased Properties: Insights from Commissioner Of Income-Tax v. Hemraj Mahabir Prasad Ltd. Introduction The case of Commissioner Of Income-Tax v. Hemraj Mahabir...
Re-defining Criteria for Rejection of Books of Account under Section 145: Ashoke Refractories P. Ltd. v. CIT

Re-defining Criteria for Rejection of Books of Account under Section 145: Ashoke Refractories P. Ltd. v. CIT

Date: Aug 9, 2005
Re-defining Criteria for Rejection of Books of Account under Section 145: Ashoke Refractories P. Ltd. v. Commissioner Of Income-Tax Introduction The case of Ashoke Refractories P. Ltd. v....
Rejection of Books of Account Under Section 145: Necessity of Substantive Grounds Beyond Absence of Stock Registers

Rejection of Books of Account Under Section 145: Necessity of Substantive Grounds Beyond Absence of Stock Registers

Date: Aug 6, 2005
Rejection of Books of Account Under Section 145: Necessity of Substantive Grounds Beyond Absence of Stock Registers Introduction The case of Ashoke Refractories (P) Ltd. v. Commissioner Of Income Tax...
Abu Taker v. State of West Bengal: Overruling Debasis Dutta and Expanding Candidate Eligibility in Non-Teaching Staff Recruitment

Abu Taker v. State of West Bengal: Overruling Debasis Dutta and Expanding Candidate Eligibility in Non-Teaching Staff Recruitment

Date: Jul 8, 2005
Abu Taker v. State of West Bengal: Overruling Debasis Dutta and Expanding Candidate Eligibility in Non-Teaching Staff Recruitment Introduction The case of Abu Taker Mahata v. State of West Bengal &...
Interest-Free Advances and Business Purpose Under Section 36(1)(iii): Analysis of Commissioner Of Income-Tax v. Britannia Industries Ltd.

Interest-Free Advances and Business Purpose Under Section 36(1)(iii): Analysis of Commissioner Of Income-Tax v. Britannia Industries Ltd.

Date: Jul 1, 2005
Interest-Free Advances and Business Purpose Under Section 36(1)(iii): Analysis of Commissioner Of Income-Tax v. Britannia Industries Ltd. Introduction The case of Commissioner of Income-Tax v....
Transferee Liability under Section 14B: Dalgaon Agro Industries Ltd. v. Union of India

Transferee Liability under Section 14B: Dalgaon Agro Industries Ltd. v. Union of India

Date: Jun 25, 2005
Transferee Liability under Section 14B: Dalgaon Agro Industries Ltd. v. Union of India Introduction The case of Dalgaon Agro Industries Ltd. (Now Known As Tasati Tea Ltd.) v. Union Of India & Ors....
Reaffirmation of Arbitrator Jurisdiction and Interest Awarding under ACA 1996: Union Of India v. Pam Development Pvt. Ltd.

Reaffirmation of Arbitrator Jurisdiction and Interest Awarding under ACA 1996: Union Of India v. Pam Development Pvt. Ltd.

Date: Jun 16, 2005
Reaffirmation of Arbitrator Jurisdiction and Interest Awarding under ACA 1996: Union Of India v. Pam Development Pvt. Ltd. Introduction The case of Union Of India v. Pam Development Pvt. Ltd.,...
Calcutta High Court Establishes Limits on Applicability of Section 263 to Intimations under Section 143(1)(a)

Calcutta High Court Establishes Limits on Applicability of Section 263 to Intimations under Section 143(1)(a)

Date: May 19, 2005
Calcutta High Court Establishes Limits on Applicability of Section 263 to Intimations under Section 143(1)(a) Introduction The case of Hilltop Holdings India Ltd. v. Commissioner Of Income-Tax And...
Electro Zavod v. Commissioner of Income-Tax: Redefining Ownership Under the Income-tax Act

Electro Zavod v. Commissioner of Income-Tax: Redefining Ownership Under the Income-tax Act

Date: May 14, 2005
Electro Zavod v. Commissioner of Income-Tax: Redefining Ownership Under the Income-tax Act Introduction The case of Electro Zavod (India) Pvt. Ltd. and Others v. Commissioner Of Income-Tax And Others...
Clarification on Deemed Dividend under Section 2(22)(e): Mukundray K. Shah v. Commissioner Of Income-Tax

Clarification on Deemed Dividend under Section 2(22)(e): Mukundray K. Shah v. Commissioner Of Income-Tax

Date: May 13, 2005
Clarification on Deemed Dividend under Section 2(22)(e): Mukundray K. Shah v. Commissioner Of Income-Tax Introduction The case of Mukundray K. Shah v. Commissioner Of Income-Tax, adjudicated by the...
Restrictive Covenant Payments Classified as Capital Receipts: A Comprehensive Commentary on Commissioner Of Income-Tax v. A.S Wardekar

Restrictive Covenant Payments Classified as Capital Receipts: A Comprehensive Commentary on Commissioner Of Income-Tax v. A.S Wardekar

Date: May 4, 2005
Restrictive Covenant Payments Classified as Capital Receipts: A Comprehensive Commentary on Commissioner Of Income-Tax v. A.S Wardekar Introduction The case of Commissioner Of Income-Tax v. A.S...
Consideration of Past Misconducts in Disciplinary Actions: Union Of India & Ors. v. Raj Kumar Jha

Consideration of Past Misconducts in Disciplinary Actions: Union Of India & Ors. v. Raj Kumar Jha

Date: Apr 21, 2005
Consideration of Past Misconducts in Disciplinary Actions: Union Of India & Ors. v. Raj Kumar Jha Introduction The case of Union Of India & Ors. v. Raj Kumar Jha adjudicated by the Calcutta High...
Affirmation of Section 362 CrPC: Absolute Bar on Courts Recalling Final Orders – Harjeet Singh v. State Of West Bengal

Affirmation of Section 362 CrPC: Absolute Bar on Courts Recalling Final Orders – Harjeet Singh v. State Of West Bengal

Date: Apr 7, 2005
Affirmation of Section 362 CrPC: Absolute Bar on Courts Recalling Final Orders – Harjeet Singh v. State Of West Bengal Introduction The case of Harjeet Singh v. State Of West Bengal adjudicated by...
Clarification on Concurrent Leases and Eviction Rights Under Transfer of Property Act: Sambhunath Mitra v. Khaitan Consultant Ltd. & Others

Clarification on Concurrent Leases and Eviction Rights Under Transfer of Property Act: Sambhunath Mitra v. Khaitan Consultant Ltd. & Others

Date: Apr 2, 2005
Clarification on Concurrent Leases and Eviction Rights Under Transfer of Property Act: Sambhunath Mitra v. Khaitan Consultant Ltd. & Others Introduction The case of Sambhunath Mitra And Others v....
Just and Equitable Winding Up: Insights from Ruby General Hospital Ltd. v. Dr. Dutta

Just and Equitable Winding Up: Insights from Ruby General Hospital Ltd. v. Dr. Dutta

Date: Apr 1, 2005
Just and Equitable Winding Up: Insights from Ruby General Hospital Ltd. v. Dr. Dutta Introduction Ruby General Hospital Limited And Others v. Dr. Kamal Kumar Dutta And Another (And Vice Versa) is a...
Quashing of Criminal Proceedings under section 138 of the Negotiable Instruments Act: Fateh Chand Bhansali v. Hindusthan Development Corporation Limited

Quashing of Criminal Proceedings under section 138 of the Negotiable Instruments Act: Fateh Chand Bhansali v. Hindusthan Development Corporation Limited

Date: Mar 24, 2005
Quashing of Criminal Proceedings under section 138 of the Negotiable Instruments Act: Fateh Chand Bhansali v. Hindusthan Development Corporation Limited Introduction The case of Fateh Chand Bhansali...
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