Calcutta High Court Case Commentaries

Calcutta High Court Clarifies 'Proceeding Pending' Under Passport Act, 1967: Abhijit Sen v. Regional Passport Officer

Date: Sep 19, 2003

Calcutta High Court Clarifies 'Proceeding Pending' Under Passport Act, 1967: Abhijit Sen v. Regional Passport Officer Introduction The case of Abhijit Sen v. Superintendent (Administration) Regional...

Defining Rent Concession for Tax Perquisites: Calcutta High Court's Ruling in Coal Mines Officers' Association of India v. Union of India

Date: Sep 13, 2003

Defining Rent Concession for Tax Perquisites: Calcutta High Court's Ruling in Coal Mines Officers' Association of India v. Union of India Introduction The case of Coal Mines Officers' Association of...

Jurisdictional Limitations of City Civil Courts in Corporate Management Disputes: An Analysis of Calcutta Cosmopolitan Club Ltd. v. Bhandari

Date: Aug 28, 2003

Jurisdictional Limitations of City Civil Courts in Corporate Management Disputes: An Analysis of Calcutta Cosmopolitan Club Ltd. v. Bhanwarlal Bhandari & Ors. Introduction The case of Calcutta...

Limitation of Judicial Intervention in Arbitration Awards: Calcutta High Court Upholds Strict Enforceability under the Arbitration and Conciliation Act, 1996

Date: Aug 9, 2003

Limitation of Judicial Intervention in Arbitration Awards: Calcutta High Court Upholds Strict Enforceability under the Arbitration and Conciliation Act, 1996 Introduction The case of Krishna Kumar...

Calcutta High Court's Interpretation of section 5 of the Limitation Act in C.I.T, Kolkata-Iii v. Orissa Concrete & Allied Industries Limited

Date: Aug 2, 2003

Calcutta High Court's Interpretation of section 5 of the Limitation Act in C.I.T, Kolkata-Iii v. Orissa Concrete & Allied Industries Limited Introduction The case of C.I.T, Kolkata-Iii v. Orissa...

Clarification on Insurer's Right to Appeal Compensation Awards under the Motor Vehicles Act: New Precedent in New India Assurance Co. Ltd. v. Tara Sundari Phauzdar And Others

Date: Jul 26, 2003

Clarification on Insurer's Right to Appeal Compensation Awards under the Motor Vehicles Act: New Precedent in New India Assurance Co. Ltd. v. Tara Sundari Phauzdar And Others Introduction The case...

Impact of Suppression on Interim Injunctions: Insights from Barbara Taylor Bradford v Sahara Media Entertainment Ltd.

Date: Jul 17, 2003

Impact of Suppression on Interim Injunctions: Insights from Barbara Taylor Bradford v Sahara Media Entertainment Ltd. Introduction The case of Barbara Taylor Bradford & Anr. v. Sahara Media...

Calcutta High Court Affirms Non-Applicability of Section 197 Cr.P.C and Validates Warrant Issuance in Police Misconduct Resulting in Death

Date: Jul 12, 2003

Calcutta High Court Affirms Non-Applicability of Section 197 Cr.P.C and Validates Warrant Issuance in Police Misconduct Resulting in Death Introduction The case of Sankaran Moitra v. Sadhana Das &...

Bharat Bhari Udyog Nigam Ltd. v. Jessop And Co. Ltd. Staff Association: Calcutta High Court Sets Precedent on Disinvestment in Strategic Sectors

Date: Jul 9, 2003

Calcutta High Court Rules on Jessop & Co. Ltd. Disinvestment, Clarifying Strategic Sector Criteria Introduction The case of Bharat Bhari Udyog Nigam Ltd. v. Jessop And Co. Ltd. Staff Association And...

Calcutta High Court Clarifies Scope of Section 154 in Residency Determinations

Date: May 13, 2003

Calcutta High Court Clarifies Scope of Section 154 in Residency Determinations Introduction The case of Vijay Mallya v. Assistant Commissioner Of Income-Tax adjudicated by the Calcutta High Court on...

Goenka Agencies v. Commissioner Of Income-Tax: Upholding Exceptions Under Rule 6DD(j) of Section 40A(3)

Date: May 13, 2003

Goenka Agencies v. Commissioner Of Income-Tax: Upholding Exceptions Under Rule 6DD(j) of Section 40A(3) 1. Introduction The case of Goenka Agencies v. Commissioner Of Income-Tax adjudicated by the...

Taxation of Capital Receipts from Sale of Export License: Insights from Commissioner Of Income-Tax v. Magnum Export (P) Ltd.

Date: Apr 30, 2003

Taxation of Capital Receipts from Sale of Export License: Insights from Commissioner Of Income-Tax v. Magnum Export (P) Ltd. Introduction The case of Commissioner Of Income-Tax v. Magnum Export (P)...

Dual Interpretation Barrier: Durga Kamal Rice Mills v. Commissioner Of Income-Tax Limits Penalty Imposition under Section 271(1)(c)

Date: Apr 10, 2003

Dual Interpretation Barrier: Durga Kamal Rice Mills v. Commissioner Of Income-Tax Limits Penalty Imposition under Section 271(1)(c) Introduction The case of Durga Kamal Rice Mills v. Commissioner Of...

Addressing Fraud on Court in Execution Sales: Comprehensive Analysis of Arati Daw v. Pradip Roy Chowdhury And Others

Date: Apr 9, 2003

Addressing Fraud on Court in Execution Sales: Comprehensive Analysis of Arati Daw v. Pradip Roy Chowdhury And Others Introduction The case Arati Daw v. Pradip Roy Chowdhury And Others, adjudicated by...

Shamim Ahmed & Ors. v. State & Ors.: Affirmation of Anticipatory Bail Maintainability Post-Cognizance

Date: Apr 5, 2003

Shamim Ahmed & Ors. v. State & Ors.: Affirmation of Anticipatory Bail Maintainability Post-Cognizance Introduction The case of Shamim Ahmed & Ors. v. State & Ors. decided by the Calcutta High Court...

Calcutta High Court Establishes Absolute Four-Year Embargo on Reopening Income Tax Assessments Without Assessee's Default

Date: Apr 3, 2003

Calcutta High Court Establishes Absolute Four-Year Embargo on Reopening Income Tax Assessments Without Assessee's Default Introduction The case of Simplex Concrete Piles (India) Ltd. v. Geo Miller...

Real Income Concept in Income Tax: The Precedent Set by Commissioner Of Income-Tax v. Balarampur Commercial Enterprises Ltd.

Date: Apr 1, 2003

Real Income Concept in Income Tax: The Precedent Set by Commissioner Of Income-Tax v. Balarampur Commercial Enterprises Ltd. Introduction The case of Commissioner Of Income-Tax v. Balarampur...

Incomputable Capital Gains Remain Non-Taxable: Insights from Commissioner of Income-Tax v. General Industrial Society Ltd.

Date: Mar 26, 2003

Incomputable Capital Gains Remain Non-Taxable: Insights from Commissioner of Income-Tax v. General Industrial Society Ltd. Introduction The case of Commissioner of Income-Tax v. General Industrial...

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

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...