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Reopening of Tax Assessments and Burden of Proof: Insights from K.M Sadhukhan & Sons Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of K.M Sadhukhan & Sons Pvt. Ltd. versus the...
Purposive Interpretation Upholds Inclusion of Written Tests in Primary Teacher Recruitment Procedures Introduction The case of Atlanta Kumar Bej v. State Of West Bengal & Ors., adjudicated by the...
Timing and Limitation of Counter-Claims under CPC: Insights from Oriental Ceramic Products Pvt. Ltd. v. Calcutta Municipal Corporation Introduction The case of Oriental Ceramic Products Pvt. Ltd. v....
Ex Parte Interlocutory Orders in Original High Court Proceedings: Precedent of Nepc Micon Ltd. v. Magma Leasing Ltd. & Anr. Introduction The case of Nepc Micon Ltd. v. Magma Leasing Ltd. & Anr.,...
Empowering Managing Committees: Clarifying Disciplinary Procedures in Arun Kumar Hait v. State Of West Bengal & Ors. Introduction The case of Arun Kumar Hait v. State Of West Bengal & Ors....
Classification of Government Incentives as Capital Receipts: Insights from Commissioner Of Income-Tax v. Balarampur Chini Mills Ltd. 1. Introduction Commissioner Of Income-Tax v. Balarampur Chini...
Calcutta High Court Upholds Section 385 Cr.P.C.: Strict Notice Requirements in Criminal Appeals Introduction The case of Abhoy Pradhan v. The State Of West Bengal adjudicated by the Calcutta High...
Recognizing Business Liabilities for Tax Deductions: Insights from Commissioner Of Income-Tax v. Todi Tea Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Todi Tea Co. Ltd.,...
Reaffirmation of Workman Status under the Industrial Disputes Act: Secretary, Indian Tea Association v. Ajit Kumar Barat Introduction The case of Secretary, Indian Tea Association v. Ajit Kumar Barat...
Gold Classified as Prohibited Goods under Customs Act: Insights from Commissioner Of Customs v. Uma Shankar Verma Introduction The case of Commissioner Of Customs v. Uma Shankar Verma adjudicated by...
Exclusion of section 5 of the Limitation Act in Preemption Proceedings under Section 8 of the West Bengal Land Reforms Act Introduction The case of Serish Maji v. Nishit Kumar Dolui adjudicated by...
Precedence of Block Assessment over Regular Assessment under Chapter XIVB: Shaw Wallace & Co. Ltd. v. Assistant Commissioner of Income-Tax Introduction The case of Shaw Wallace & Co. Ltd. v....
Defining Locus Standi and Limitation in Share Register Rectification: Insights from Smt. Nupur Mitra & Anr. v. Basubani Pvt. Ltd. & Ors. Introduction The case of Smt. Nupur Mitra & Anr. v. Basubani...
Protection of Bank Guarantee Autonomy Reinforced: High Court Upholds Unconditional Enforceability in Hindustan Copper Ltd. v. Rana Builders Ltd. Introduction The case of Hindustan Copper Ltd. v. Rana...
Essential Ceremonies Validate Hindu and Special Marriages: Comprehensive Analysis of Joyita Saha v. Rajesh Kumar Pandey [Calcutta High Court, 1999] Introduction The case of Joyita Saha v. Rajesh...
Calcutta High Court Establishes Jurisdictional Boundaries in Arbitration Applications Introduction The case of Modi Korea Telecommunication Ltd. v. Appcon Consultants Pvt. Ltd. adjudicated by the...
Affirming Inherent Powers and Judicial Oversight in Company Law: An Analysis of Rajendra Kumar Malhotra v. Harbanslal Malhotra & Sons Ltd. Introduction The case of Rajendra Kumar Malhotra & Ors. v....
Kumar Trading Co. Ltd. & Anr. v. Union Of India & Ors.: High Court's Stance on Unauthorized Imports and Petitioner's Rights Disclaimer: This commentary is intended for informational purposes only and...
Clarifying Advertisement Expenditure and Subsidy Treatment under Indian Income-Tax Law: Insights from Sarda Plywood Industries Ltd. v. CIT Introduction The case of Sarda Plywood Industries Ltd. v....
Transfer of Lessee’s Interest by Official Liquidators: Insights from Delhi Development Authority v. The Official Liquidator Introduction The case of Delhi Development Authority v. The Official...