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Calcutta High Court Case Commentaries

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...
Clarification on Limitation Period and Plaintiff Substitution: Insights from Usha Beltron Ltd. v. Nand Kishore Parasramka

Clarification on Limitation Period and Plaintiff Substitution: Insights from Usha Beltron Ltd. v. Nand Kishore Parasramka

Date: May 26, 2001
Clarification on Limitation Period and Plaintiff Substitution: Insights from Usha Beltron Ltd. v. Nand Kishore Parasramka Introduction The case of Usha Beltron Ltd. v. Nand Kishore Parasramka And...
Kanhaiya Exports v. Commissioner Of Customs: Upholding Procedural Fairness in DEPB Licences

Kanhaiya Exports v. Commissioner Of Customs: Upholding Procedural Fairness in DEPB Licences

Date: May 25, 2001
Kanhaiya Exports v. Commissioner Of Customs: Upholding Procedural Fairness in DEPB Licences Introduction Kanhaiya Exports v. Commissioner Of Customs is a landmark judgment delivered by the Calcutta...
Paharpur Cooling Towers Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Standards for Advance Tax Estimates and Penalty Imposition

Paharpur Cooling Towers Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Standards for Advance Tax Estimates and Penalty Imposition

Date: May 23, 2001
Paharpur Cooling Towers Pvt. Ltd. v. Commissioner Of Income-Tax: Establishing Standards for Advance Tax Estimates and Penalty Imposition Introduction The case of Paharpur Cooling Towers Pvt. Ltd. v....
Classification of Non-Compete Agreement Payments: Insights from Commissioner Of Income-Tax v. Saroj Kumar Poddar

Classification of Non-Compete Agreement Payments: Insights from Commissioner Of Income-Tax v. Saroj Kumar Poddar

Date: May 23, 2001
Classification of Non-Compete Agreement Payments: Insights from Commissioner Of Income-Tax v. Saroj Kumar Poddar Introduction The case of Commissioner Of Income-Tax v. Saroj Kumar Poddar adjudicated...
Calcutta High Court Establishes Jurisdictional Clarity in TDS Matters: Reckitt And Colman Of India Ltd. v. Assistant Commissioner Of Income-Tax (Tds)

Calcutta High Court Establishes Jurisdictional Clarity in TDS Matters: Reckitt And Colman Of India Ltd. v. Assistant Commissioner Of Income-Tax (Tds)

Date: May 17, 2001
Calcutta High Court Establishes Jurisdictional Clarity in TDS Matters: Reckitt And Colman Of India Ltd. v. Assistant Commissioner Of Income-Tax (Tds) Introduction In the landmark case of Reckitt And...
Post-Act Applicability: Reaffirming the West Bengal School Service Commission Act, 1997 on Pre-existing Vacancies in Snehansu Jas v. State Of West Bengal & Ors.

Post-Act Applicability: Reaffirming the West Bengal School Service Commission Act, 1997 on Pre-existing Vacancies in Snehansu Jas v. State Of West Bengal & Ors.

Date: Apr 26, 2001
Post-Act Applicability: Reaffirming the West Bengal School Service Commission Act, 1997 on Pre-existing Vacancies Introduction The case of Snehansu Jas v. State Of West Bengal & Ors. adjudicated by...
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