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Calcutta High Court Case Commentaries

Calcutta High Court Establishes Rigorous Standards for Verifying Share Capital Transactions in Commissioner Of Income Tax v. Kundan Investment Ltd

Calcutta High Court Establishes Rigorous Standards for Verifying Share Capital Transactions in Commissioner Of Income Tax v. Kundan Investment Ltd

Date: Mar 21, 2003
Calcutta High Court Establishes Rigorous Standards for Verifying Share Capital Transactions in Commissioner Of Income Tax v. Kundan Investment Ltd Introduction In the landmark case of Commissioner Of...
Commissioner Of Income-Tax v. Kamdhenu Vyapar Co. Ltd.: Reinforcing Assessee's Right to Summons under Section 131 of the Income-Tax Act

Commissioner Of Income-Tax v. Kamdhenu Vyapar Co. Ltd.: Reinforcing Assessee's Right to Summons under Section 131 of the Income-Tax Act

Date: Mar 18, 2003
Commissioner Of Income-Tax v. Kamdhenu Vyapar Co. Ltd.: Reinforcing Assessee's Right to Summons under Section 131 of the Income-Tax Act Introduction In the landmark case of Commissioner Of Income-Tax...
Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income-Tax: Reinforcing the Burden of Proof under Section 68

Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income-Tax: Reinforcing the Burden of Proof under Section 68

Date: Mar 13, 2003
Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income-Tax: Reinforcing the Burden of Proof under Section 68 Introduction The Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income-Tax case,...
Protection of Assessee's Interests under Section 68: Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income Tax

Protection of Assessee's Interests under Section 68: Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income Tax

Date: Mar 12, 2003
Protection of Assessee's Interests under Section 68: Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income Tax Introduction Hindusthan Tea Trading Co. Ltd. v. Commissioner Of Income Tax is a...
Calcutta High Court Upholds Gender Equality in Died-in-Harness Appointments: Smt. Usha Singh v. State Of West Bengal & Others

Calcutta High Court Upholds Gender Equality in Died-in-Harness Appointments: Smt. Usha Singh v. State Of West Bengal & Others

Date: Mar 1, 2003
Calcutta High Court Upholds Gender Equality in Died-in-Harness Appointments Case: Smt. Usha Singh v. State Of West Bengal & Others Court: Calcutta High Court Date: February 28, 2003 Introduction The...
Commercial Buildings Excluded from Wealth Tax Assets Pre-1997 Amendment: Analysis of Mayank Poddar v. Wealth Tax Officer

Commercial Buildings Excluded from Wealth Tax Assets Pre-1997 Amendment: Analysis of Mayank Poddar v. Wealth Tax Officer

Date: Feb 25, 2003
Commercial Buildings Excluded from Wealth Tax Assets Pre-1997 Amendment: Analysis of Mayank Poddar v. Wealth Tax Officer Introduction The case of Mayank Poddar v. Wealth Tax Officer adjudicated by...
Tax Exemption on Voluntary Retirement Benefits: Insights from Sail Dsp Vr Employees Association v. Union Of India

Tax Exemption on Voluntary Retirement Benefits: Insights from Sail Dsp Vr Employees Association v. Union Of India

Date: Feb 21, 2003
Tax Exemption on Voluntary Retirement Benefits: Insights from Sail Dsp Vr Employees Association v. Union Of India Introduction The case of Sail Dsp Vr Employees Association 1998 v. Union Of India &...
Limits of Rectification under Section 254(2) of the Income-tax Act: Insights from Commissioner Of Income-Tax v. Bhagwati Developers (P.) Ltd.

Limits of Rectification under Section 254(2) of the Income-tax Act: Insights from Commissioner Of Income-Tax v. Bhagwati Developers (P.) Ltd.

Date: Feb 15, 2003
Limits of Rectification under Section 254(2) of the Income-tax Act: Insights from Commissioner Of Income-Tax v. Bhagwati Developers (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v....
Clarifying Penalty Imposition Under Section 271B: Capital Electronics (Gariahat) Judgment

Clarifying Penalty Imposition Under Section 271B: Capital Electronics (Gariahat) Judgment

Date: Feb 12, 2003
Clarifying Penalty Imposition Under Section 271B: Commissioner Of Income-Tax v. Capital Electronics (Gariahat) Judgment Introduction The case of Commissioner Of Income-Tax v. Capital Electronics...
Rehabilitation and Closure of Textile Mills: Insights from Shree Mahalaxmi Cotton Mills Mazdoor Union v. Union Of India

Rehabilitation and Closure of Textile Mills: Insights from Shree Mahalaxmi Cotton Mills Mazdoor Union v. Union Of India

Date: Feb 12, 2003
Rehabilitation and Closure of Textile Mills: Insights from Shree Mahalaxmi Cotton Mills Mazdoor Union v. Union Of India Introduction The case of Shree Mahalaxmi Cotton Mills Mazdoor Union & Anr. v....
Assessment of Limitation and Suit Maintainability under CPC: Insights from Md. Akhtar Hossaln v. Suresh Singh And Others

Assessment of Limitation and Suit Maintainability under CPC: Insights from Md. Akhtar Hossaln v. Suresh Singh And Others

Date: Feb 12, 2003
Assessment of Limitation and Suit Maintainability under CPC: Insights from Md. Akhtar Hossaln v. Suresh Singh And Others Introduction The case of Md. Akhtar Hossaln v. Suresh Singh And Others,...
Voluntary Disclosure and Amnesty: Insights from Commissioner Of Income-Tax v. Bimal Kumar Damani

Voluntary Disclosure and Amnesty: Insights from Commissioner Of Income-Tax v. Bimal Kumar Damani

Date: Feb 11, 2003
Voluntary Disclosure and Amnesty: Insights from Commissioner Of Income-Tax v. Bimal Kumar Damani Introduction The case of Commissioner Of Income-Tax v. Bimal Kumar Damani adjudicated by the Calcutta...
Defining the Limits of High Court Revisional Jurisdiction under Section 115 CPC: Commentary on Mrityunjay Sen v. Shrimati Sikha Sen

Defining the Limits of High Court Revisional Jurisdiction under Section 115 CPC: Commentary on Mrityunjay Sen v. Shrimati Sikha Sen

Date: Feb 6, 2003
Defining the Limits of High Court Revisional Jurisdiction under Section 115 CPC: Commentary on Mrityunjay Sen v. Shrimati Sikha Sen Introduction The case of Mrityunjay Sen v. Shrimati Sikha Sen...
Attribution of Undisclosed Income Limited to Assessee’s Seizure: Bimal Kumar Damani v. Commissioner Of Income Tax

Attribution of Undisclosed Income Limited to Assessee’s Seizure: Bimal Kumar Damani v. Commissioner Of Income Tax

Date: Jan 31, 2003
Attribution of Undisclosed Income Limited to Assessee’s Seizure: Bimal Kumar Damani v. Commissioner Of Income Tax Introduction The case of Bimal Kumar Damani v. Commissioner Of Income Tax decided by...
K.N. Mishra v. Union Of India & Ors.: Procedural Standards for Review of Writ Applications in Calcutta High Court

K.N. Mishra v. Union Of India & Ors.: Procedural Standards for Review of Writ Applications in Calcutta High Court

Date: Jan 21, 2003
Procedural Standards for Review of Writ Applications in Calcutta High Court: Insights from K.N. Mishra v. Union Of India & Ors. Introduction The case of K.N. Mishra v. Union Of India & Ors. (C.R No....
Tetron Commercial Limited v. Commissioner Of Income Tax: Allowance of Interest on Borrowed Capital in Business Expenditure

Tetron Commercial Limited v. Commissioner Of Income Tax: Allowance of Interest on Borrowed Capital in Business Expenditure

Date: Jan 16, 2003
Allowance of Interest on Borrowed Capital in Business Expenditure: Tetron Commercial Ltd. v. Commissioner Of Income Tax Introduction Tetron Commercial Limited v. Commissioner Of Income Tax, W.B-Iv,...
Arun Das v. State of West Bengal: Reinforcing the Efficacy of Circumstantial Evidence in Murder Convictions

Arun Das v. State of West Bengal: Reinforcing the Efficacy of Circumstantial Evidence in Murder Convictions

Date: Jan 8, 2003
Arun Das v. State of West Bengal: Reinforcing the Efficacy of Circumstantial Evidence in Murder Convictions Introduction Arun Das v. State of West Bengal is a pivotal judgment rendered by the...
Annual Letting Value Determined by Actual Rent: Insights from Commissioner Of Income-Tax v. Kishanlal And Sons

Annual Letting Value Determined by Actual Rent: Insights from Commissioner Of Income-Tax v. Kishanlal And Sons

Date: Oct 10, 2002
Annual Letting Value Determined by Actual Rent: Insights from Commissioner Of Income-Tax v. Kishanlal And Sons Introduction The case of Commissioner Of Income-Tax v. Kishanlal And Sons (Udyog) Pvt....
Arbitrary Search and Seizure Under Section 132(1) of the Income-Tax Act: Insights from Mahesh Kumar Agarwal v. Deputy Director Of Income-Tax And Others

Arbitrary Search and Seizure Under Section 132(1) of the Income-Tax Act: Insights from Mahesh Kumar Agarwal v. Deputy Director Of Income-Tax And Others

Date: Oct 9, 2002
Arbitrary Search and Seizure Under Section 132(1) of the Income-Tax Act: Insights from Mahesh Kumar Agarwal v. Deputy Director Of Income-Tax And Others Introduction In the landmark case of Mahesh...
Interest Deductibility in Joint Ventures: Kejriwal Enterprises v. Commissioner of Income-Tax

Interest Deductibility in Joint Ventures: Kejriwal Enterprises v. Commissioner of Income-Tax

Date: Oct 9, 2002
Interest Deductibility in Joint Ventures: Kejriwal Enterprises v. Commissioner of Income-Tax Introduction The case of Kejriwal Enterprises and Another v. Commissioner of Income-Tax adjudicated by the...
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