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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 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 Introduction The case of Mercury Travels Ltd. v....
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 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 Introduction The case of Ceean International Private...
Calcutta High Court Rules Second Applications for Anticipatory Bail Under Section 438 CrPC Not Maintainable Introduction The judgment in Maya Rani Guin v. State Of West Bengal, delivered by the...
Civil Court Jurisdiction in Cooperative Society Disputes: Smt. Sisir Kana Guha v. Ayakar Grihanirman Samabaya Samity Ltd. Introduction The case of Smt. Sisir Kana Guha And Others v. Ayakar...
Ensuring Judicial Integrity in Ex Parte Injunctions: The Bengal Club Ltd. v. Susanta Kumar Chowdhary Introduction The case of The Bengal Club Ltd. v. Susanta Kumar Chowdhary, adjudicated by the...
Judicial Discretion in Charge Framing: Insights from Nirmal Kanti Banerjee & Ors. v. State Of West Bengal Introduction The case of Nirmal Kanti Banerjee & Ors. v. State Of West Bengal, adjudicated by...
Mandatory Registration and Its Impact on Specific Performance in Development Agreements: A Comprehensive Analysis of Baisakhi Bhattacharjee v. Shayamal Bose Introduction Baisakhi Bhattacharjee v....
Strict Adherence to Proviso in Reopening Tax Assessments: G.N Shaw (Wine) Pvt. Ltd. v. ITO and Another Introduction The case of G.N Shaw (Wine) Pvt. Ltd. v. Income-Tax Officer And Another adjudicated...
Defining Territorial Jurisdiction in Writ Petitions: Insights from Ifb Automotive Seating And System Ltd. v. Union Of India Introduction The case of Ifb Automotive Seating And System Ltd. And Others...
Maintainability of Winding Up Petitions by Unregistered Partnership Firms: Shree Balaji Steels v. Gontermann-Peipers (India) Ltd. Introduction The case of Shree Balaji Steels v. Gontermann-Peipers...
Admissibility of Photocopies and Jurisdiction under the Indian Stamp Act: Insights from Biswajit Chakraborty v. Mira Sen Ray Disclaimer: This commentary is intended for informational purposes only...
Imsa Shipping Agency Pvt. Ltd. v. Commissioner Of Customs: Clarifying the Status of Containers in Customs Investigations Introduction The case of Imsa Shipping Agency Pvt. Ltd. v. Commissioner Of...
Seizure of Goods and Timely Issuance of Show Cause Notice: E.S.I Limited & Anr. v. Union Of India & Ors. Introduction The case of E.S.I Limited & Anr. v. Union Of India & Ors. adjudicated by the...
Calcutta High Court Establishes 18% Interest Rate on Refundable Pre-Deposits in Central Excise Matters Introduction The case of Eastern Coils Private Ltd. v. Commissioner Of Central Excise, Kolkata-I...
Jurisdictional Boundaries Under Articles 226 and 227 of the Indian Constitution: Insights from Navin Jain v. State Bank of India Introduction The case of Navin Jain And Others v. State Bank Of India...
Judicial Clarification on Revisional Authority and Jurisdiction in Tax Assessments Case: Commissioner Of Income-Tax v. Hindusthan Coconut Oil Mill Court: Calcutta High Court Date: March 13, 2002...