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 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 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 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 Introduction The case of Bharti Cellular Limited (now Bharti Airtel Limited) v. Assistant Commissioner...
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. Introduction The case of Tulsi Roy v. Sri Krishanu Roy & Ors. adjudicated by...
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 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 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 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 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 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. 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 Introduction The case of Abhimanyu Mazumdar v. The Superintending Engineer...
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 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 Introduction The case of Paharpur Cooling Towers Ltd. v. Commissioner Of...
Reaffirming the Discretionary Powers under Sections 147 and 148: Mukti Properties P. Ltd. v. Commissioner Of Income-Tax 1. Introduction The case of Mukti Properties P. Ltd. v. Commissioner Of...
Calcutta High Court Upholds Mandatory Pre-Deposit Under Section 35F of the Central Excise Act Introduction The case of Commissioner Of Central Excise, Kol-Ii Commissionerate & Anr. v. Shree Gobinddeo...