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Calcutta High Court Case Commentaries

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....
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...
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...
Hela Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Legal Precedent on Stock Valuation Methodology

Hela Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Legal Precedent on Stock Valuation Methodology

Date: Sep 28, 2002
Hela Holdings Pvt. Ltd. v. Commissioner Of Income-Tax: Legal Precedent on Stock Valuation Methodology Introduction The case of Hela Holdings Pvt. Ltd. v. Commissioner Of Income-Tax And Another...
Dual Criteria for Residential Status Determination Under Income Tax Act: Analysis of Vijay Mallya v. Assistant Commissioner

Dual Criteria for Residential Status Determination Under Income Tax Act: Analysis of Vijay Mallya v. Assistant Commissioner

Date: Sep 27, 2002
Dual Criteria for Residential Status Determination Under Income Tax Act: Analysis of Vijay Mallya v. Assistant Commissioner Introduction Vijay Mallya v. Assistant Commissioner, Income Tax,...
Mercury Travels Ltd. v. Deputy Commissioner Of Income-Tax: Establishing Jurisdictional Boundaries under Sections 147 and 148 of the Income-Tax Act

Mercury Travels Ltd. v. Deputy Commissioner Of Income-Tax: Establishing Jurisdictional Boundaries under Sections 147 and 148 of the Income-Tax Act

Date: Sep 13, 2002
Mercury Travels Ltd. v. Deputy Commissioner Of Income-Tax: Establishing Jurisdictional Boundaries under Sections 147 and 148 of the Income-Tax Act Introduction The case of Mercury Travels Ltd. v....
Admissibility of Evidence with Incomplete Cross-Examination: Dever Park Builders Pvt. Ltd. v. Smt. Madhuri Jalan

Admissibility of Evidence with Incomplete Cross-Examination: Dever Park Builders Pvt. Ltd. v. Smt. Madhuri Jalan

Date: Sep 10, 2002
Admissibility of Evidence with Incomplete Cross-Examination: Dever Park Builders Pvt. Ltd. v. Smt. Madhuri Jalan Introduction The case of Dever Park Builders Pvt. Ltd. And Others v. Smt. Madhuri...
Bata India Ltd. v. Commissioner of Income Tax: Establishing Rigorous Standards for Special Audits Under Section 142(2A) of the IT Act

Bata India Ltd. v. Commissioner of Income Tax: Establishing Rigorous Standards for Special Audits Under Section 142(2A) of the IT Act

Date: Sep 10, 2002
Bata India Ltd. v. Commissioner of Income Tax: Establishing Rigorous Standards for Special Audits Under Section 142(2A) of the IT Act Introduction The case of Bata India Ltd. & Anr. v. Commissioner...
Balancing Readiness and Willingness with Judicial Discretion in Specific Performance: Insights from Ceean International Pvt. Ltd. v. Ashok Surana

Balancing Readiness and Willingness with Judicial Discretion in Specific Performance: Insights from Ceean International Pvt. Ltd. v. Ashok Surana

Date: Aug 28, 2002
Balancing Readiness and Willingness with Judicial Discretion in Specific Performance: Insights from Ceean International Pvt. Ltd. v. Ashok Surana Introduction The case of Ceean International Private...
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