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  • Commentaries
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Calcutta High Court Case Commentaries

Establishing the Burden of Proof in Conviction: Insights from Md. Yasin v. State of West Bengal

Establishing the Burden of Proof in Conviction: Insights from Md. Yasin v. State of West Bengal

Date: Feb 21, 2002
Establishing the Burden of Proof in Conviction: Insights from Md. Yasin v. State of West Bengal Introduction The case of Md. Yasin v. State of West Bengal, adjudicated by the Calcutta High Court on...
Interpretation of Section 32AB and Section 80HHC in Commissioner of Income-Tax v. Berger Paints (India) Ltd. (No. 2)

Interpretation of Section 32AB and Section 80HHC in Commissioner of Income-Tax v. Berger Paints (India) Ltd. (No. 2)

Date: Feb 14, 2002
Interpretation of Section 32AB and Section 80HHC in Commissioner of Income-Tax v. Berger Paints (India) Ltd. (No. 2) Introduction The case of Commissioner Of Income-Tax v. Berger Paints (India) Ltd....
Clarifying Executability of Amended Decrees and Independent Rights of Sub-Lessees in Lease Disputes

Clarifying Executability of Amended Decrees and Independent Rights of Sub-Lessees in Lease Disputes

Date: Feb 6, 2002
Clarifying Executability of Amended Decrees and Independent Rights of Sub-Lessees in Lease Disputes Introduction The case of Mehta Suraya Pvt. Ltd. v. United Investment Corporation adjudicated by the...
Reaffirmation of section 147(a) of the Income-tax Act: Reopening Assessments Based on Prima Facie Material

Reaffirmation of section 147(a) of the Income-tax Act: Reopening Assessments Based on Prima Facie Material

Date: Jan 29, 2002
Reaffirmation of section 147(a) of the Income-tax Act: Reopening Assessments Based on Prima Facie Material Introduction The case Income-Tax Officer And Others v. Shree Bajrang Commercial Co. (Pvt.)...
Calcutta High Court Upholds Reopening of Tax Assessments under Sections 147 and 148

Calcutta High Court Upholds Reopening of Tax Assessments under Sections 147 and 148

Date: Jan 29, 2002
Calcutta High Court Upholds Reopening of Tax Assessments under Sections 147 and 148 Introduction The case of Simplex Concrete Piles (India) Pvt. Ltd. v. Deputy Commissioner Of Income-Tax And Others...
Comprehensive Commentary on Jenson & Nicholson (India) Ltd. v. Industrial Investment Bank Of India And Others

Comprehensive Commentary on Jenson & Nicholson (India) Ltd. v. Industrial Investment Bank Of India And Others

Date: Jan 26, 2002
Appealability of Interlocutory Orders under the Debts Recovery Tribunal Act: Insights from Jenson & Nicholson (India) Ltd. v. Industrial Investment Bank Of India And Others Introduction The case of...
Clarification on Scope of 'Fees for Technical Services' under India-France DTAA

Clarification on Scope of 'Fees for Technical Services' under India-France DTAA

Date: Dec 29, 2001
Clarification on Scope of 'Fees for Technical Services' under India-France DTAA: Exclusion of Ancillary Services Related to Sale of Property 1. Introduction The judgment in Deputy Commissioner v. ITC...
Calcutta High Court Establishes Precedent on Customs Authority's Power to Seize Exporter's Bank Accounts

Calcutta High Court Establishes Precedent on Customs Authority's Power to Seize Exporter's Bank Accounts

Date: Dec 22, 2001
Calcutta High Court Establishes Precedent on Customs Authority's Power to Seize Exporter's Bank Accounts Introduction The case of Rohit Kumar v. Union Of India & Ors. deliberated before the Calcutta...
Exclusion of Octroi, Sales-Tax, and Excise Duty from Total Turnover under Section 80HHC: Chloride India Ltd. vs. Commissioner of Income-Tax

Exclusion of Octroi, Sales-Tax, and Excise Duty from Total Turnover under Section 80HHC: Chloride India Ltd. vs. Commissioner of Income-Tax

Date: Dec 20, 2001
Exclusion of Octroi, Sales-Tax, and Excise Duty from Total Turnover under Section 80HHC: Chloride India Ltd. vs. Commissioner of Income-Tax Introduction The case Commissioner Of Income-Tax, W.B.I...
Refund of Terminal Excise Duty in Deemed Exports: Calcutta High Court's Ruling in Joint Director General of Foreign Trade v. Ifgl Refractories Ltd.

Refund of Terminal Excise Duty in Deemed Exports: Calcutta High Court's Ruling in Joint Director General of Foreign Trade v. Ifgl Refractories Ltd.

Date: Oct 19, 2001
Refund of Terminal Excise Duty in Deemed Exports: Calcutta High Court's Ruling in Joint Director General of Foreign Trade v. Ifgl Refractories Ltd. Introduction The case of Joint Director General Of...
Calcutta High Court Establishes Relief Mechanism for Provident Fund Defaults Upon Arrear Deposits

Calcutta High Court Establishes Relief Mechanism for Provident Fund Defaults Upon Arrear Deposits

Date: Oct 11, 2001
Calcutta High Court Establishes Relief Mechanism for Provident Fund Defaults Upon Arrear Deposits Introduction The case of Jasoda Glass & Silicate & Ors. v. Regional Provident Fund Commissioner &...
Reckitt Colman of India Ltd. v. Assistant Commissioner of Income Tax: Defining the Jurisdiction and Powers of TDS Authorities under the Income Tax Act

Reckitt Colman of India Ltd. v. Assistant Commissioner of Income Tax: Defining the Jurisdiction and Powers of TDS Authorities under the Income Tax Act

Date: Sep 8, 2001
Reckitt Colman of India Ltd. v. Assistant Commissioner of Income Tax: Defining the Jurisdiction and Powers of TDS Authorities under the Income Tax Act Introduction The case of Reckitt Colman of India...
Strict Enforcement of Accord and Satisfaction in Indian Arbitration Law: Insights from Saraswat Trading Agency v. Union of India

Strict Enforcement of Accord and Satisfaction in Indian Arbitration Law: Insights from Saraswat Trading Agency v. Union of India

Date: Sep 5, 2001
Strict Enforcement of Accord and Satisfaction in Indian Arbitration Law: Insights from Saraswat Trading Agency v. Union of India Introduction The case of Saraswat Trading Agency v. Union Of India...
Reaffirming the Validity of Section 148 Notices: Insights from Mulchand Rampuria v. Income-Tax Officer And Another

Reaffirming the Validity of Section 148 Notices: Insights from Mulchand Rampuria v. Income-Tax Officer And Another

Date: Aug 25, 2001
Reaffirming the Validity of Section 148 Notices: Insights from Mulchand Rampuria v. Income-Tax Officer And Another Introduction The case of Mulchand Rampuria v. Income-Tax Officer And Another...
Reaffirmation of Assessment Orders: Insights from Commissioner Of Income-Tax v. Hastings Properties

Reaffirmation of Assessment Orders: Insights from Commissioner Of Income-Tax v. Hastings Properties

Date: Aug 4, 2001
Reaffirmation of Assessment Orders: Insights from Commissioner Of Income-Tax v. Hastings Properties Introduction In the landmark case of Commissioner Of Income-Tax v. Hastings Properties, decided by...
Deemed Ownership and Capital Gain Classification in Leasehold Property Development: Insights from Commissioner Of Income-Tax v. Estate Of Omprakash Jhunjhunwala

Deemed Ownership and Capital Gain Classification in Leasehold Property Development: Insights from Commissioner Of Income-Tax v. Estate Of Omprakash Jhunjhunwala

Date: Aug 1, 2001
Deemed Ownership and Capital Gain Classification in Leasehold Property Development: Insights from Commissioner Of Income-Tax v. Estate Of Omprakash Jhunjhunwala Introduction The case of Commissioner...
No Double Penalty for Short Deduction of TDS: Ito v. Titagarh Steels Ltd. Judgment Analysis

No Double Penalty for Short Deduction of TDS: Ito v. Titagarh Steels Ltd. Judgment Analysis

Date: Jul 14, 2001
No Double Penalty for Short Deduction of TDS: Ito v. Titagarh Steels Ltd. Judgment Analysis Introduction The case of Ito v. Titagarh Steels Ltd. adjudicated by the Calcutta High Court on July 13,...
Judicial Hierarchy and Stare Decisis: Analysis of Ahamed Hossain Sk. v. State Of West Bengal & Ors.

Judicial Hierarchy and Stare Decisis: Analysis of Ahamed Hossain Sk. v. State Of West Bengal & Ors.

Date: Jul 13, 2001
Judicial Hierarchy and Stare Decisis: Analysis of Ahamed Hossain Sk. v. State Of West Bengal & Ors. Introduction The case of Ahamed Hossain Sk. v. State Of West Bengal & Ors. adjudicated by the...
Reaffirmation of Reassessment Jurisdiction under Section 148: Hindustan Aluminium Corp. Ltd. v. ITO

Reaffirmation of Reassessment Jurisdiction under Section 148: Hindustan Aluminium Corp. Ltd. v. ITO

Date: Jul 4, 2001
Reaffirmation of Reassessment Jurisdiction under Section 148: Hindustan Aluminium Corp. Ltd. v. ITO 1. Introduction The case of Hindustan Aluminium Corporation Ltd. v. Income-Tax Officer And Others...
Mutation Rights in Absence of Transfer Restrictions Under Government Grants Act

Mutation Rights in Absence of Transfer Restrictions Under Government Grants Act

Date: Jun 26, 2001
Mutation Rights in Absence of Transfer Restrictions Under Government Grants Act Introduction The case of Mahadeo Prasad Agarwal & Ors. v. The State Of West Bengal & Ors. adjudicated by the Calcutta...
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