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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 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. Introduction The case of Commissioner of Income-Tax v....
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. 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) 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 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 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 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 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 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 Introduction The case of Sambhunath Mitra And Others v....
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 Introduction The case of Fateh Chand Bhansali...
Expenditure Deductibility in Asset Transfer: Gopee Nath Paul And Sons v. Deputy Commissioner Of Income-Tax Introduction The case of Gopee Nath Paul And Sons And Another v. Deputy Commissioner Of...
Mandate of Interest Payment under Section 201(1A) of the Income Tax Act: Insights from West Bengal State Electricity Board v. Deputy Commissioner Of Income-Tax Introduction The case of West Bengal...
Use of Leased Vehicles for Depreciation under Section 32: Analysis of Multican Builders Ltd. v. Commissioner Of Income-Tax Introduction The case of Multican Builders Ltd. v. Commissioner Of...
Limits on Reopening Assessments under Sections 147 and 148: High Court Upholds Protection Against Arbitrary Reassessments Introduction The case of India Steamship Co. Ltd. v. Joint Commissioner Of...
State of West Bengal v. Brojesh Chandra Singha Barman: Strict Adherence to Limitation Periods for State Litigants Introduction The case of State of West Bengal v. Brojesh Chandra Singha Barman...
Qualitative Nature of Business Expenditure: Insights from Ravi Marketing (P.) Ltd. v. Commissioner Of Income Tax Introduction The case of Ravi Marketing (P.) Ltd. v. Commissioner Of Income Tax, West...