Calcutta High Court Case Commentaries

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

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)

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.

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...

Calcutta High Court Clarifies Repatriation Delay Under FERA 1947

Date: Apr 21, 2001

Calcutta High Court Clarifies Repatriation Delay Under FERA 1947 Introduction The case of Grindlays Bank P.L.C And Another v. Union Of India And Others adjudicated by the Calcutta High Court on April...

Reinstatement of Service Post-Acquittal: Insights from Ram Deo Tiwari v. Union Of India

Date: Apr 19, 2001

Reinstatement of Service Post-Acquittal: Insights from Ram Deo Tiwari v. Union Of India Introduction The case of Ram Deo Tiwari v. Union Of India And Others adjudicated by the Calcutta High Court on...

Supremacy of Railways Act 1989 Over Environmental Protection Laws in Metro Rail Projects: Insights from Subhas Dutta v. Union of India

Date: Apr 17, 2001

Supremacy of Railways Act 1989 Over Environmental Protection Laws in Metro Rail Projects: Insights from Subhas Dutta v. Union of India Introduction The case of Subhas Dutta v. Union Of India & Ors....

Ensuring Impartial Investigations: CBI Intervention in Public Interest Litigation

Date: Mar 31, 2001

Ensuring Impartial Investigations: CBI Intervention in Public Interest Litigation Introduction In the landmark case of Committee For Protection Of Democratic Rights & Anr. v. State Of West Bengal &...

Capital Gains Tax Liability in Corporate Share Transfers: Deputy Commissioner Of Income Tax v. General Electric Co. Plc

Date: Mar 31, 2001

Capital Gains Tax Liability in Corporate Share Transfers: Deputy Commissioner Of Income Tax v. General Electric Co. Plc 1. Introduction The case of Deputy Commissioner Of Income Tax v. General...

Classification of Rental Income vs. Business Income: Insights from Commissioners Of Income Tax, W.B-Iv, Calcutta v. M/S. Shambhu Investment Pvt. Ltd.

Date: Mar 17, 2001

Classification of Rental Income vs. Business Income: Insights from Commissioners Of Income Tax, W.B-Iv, Calcutta v. M/S. Shambhu Investment Pvt. Ltd. Introduction The case of Commissioners Of Income...

Clarification on Block Assessment vs Regular Assessment in Income Tax: Bhagwati Prasad Kedia v. Commissioner Of Income-Tax

Date: Feb 20, 2001

Clarification on Block Assessment vs Regular Assessment in Income Tax: Bhagwati Prasad Kedia v. Commissioner Of Income-Tax Introduction The case of Bhagwati Prasad Kedia v. Commissioner Of Income-Tax...

Calcutta High Court Establishes Distinction Between Land Acquisition Acts of 1894 and 1948

Date: Feb 8, 2001

Calcutta High Court Establishes Distinction Between Land Acquisition Acts of 1894 and 1948 Introduction In the case of Calcutta Metropolitan Development Authority (CMDA) v. State Of West Bengal And...

Regularization and Equal Benefits for Long-term Casual Workmen: Insights from Union Of India v. Central Government Industrial Tribunal

Date: Jan 18, 2001

Regularization and Equal Benefits for Long-term Casual Workmen: Insights from Union Of India v. Central Government Industrial Tribunal Introduction The case of Union Of India And Another v. Central...

Defining Royalties and Fees for Technical Services: Insights from Leonhardt Andra Und Partner, Gmbh v. Commissioner Of Income-Tax

Date: Dec 13, 2000

Defining Royalties and Fees for Technical Services: Insights from Leonhardt Andra Und Partner, Gmbh v. Commissioner Of Income-Tax Introduction The case of Leonhardt Andra Und Partner, Gmbh v....

Makali Engg. Works Pvt. Ltd. v. Dalhousie Properties Ltd.: Defining Lease Commencement and Admission Rescission

Date: Dec 5, 2000

Makali Engg. Works Pvt. Ltd. v. Dalhousie Properties Ltd.: Defining Lease Commencement and Admission Rescission Introduction The case of Makali Engg. Works Pvt. Ltd. v. Dalhousie Properties Ltd....

Recognition of Joint Ventures as Non-Juristic Entities: A Comprehensive Analysis of Gouranga Lal Chatterjee v. ITO

Date: Nov 28, 2000

Recognition of Joint Ventures as Non-Juristic Entities: A Comprehensive Analysis of Gouranga Lal Chatterjee v. ITO Introduction The case of Gouranga Lal Chatterjee and Others v. Income-Tax Officer...

Regular Assessment in Concurrent with Block Assessment under Chapter XIV-B: Insights from Deputy Commissioner Of Income Tax & Ors. v. Shaw Wallace & Co. Limited

Date: Nov 18, 2000

Regular Assessment in Concurrent with Block Assessment under Chapter XIV-B: Insights from Deputy Commissioner Of Income Tax & Ors. v. Shaw Wallace & Co. Limited Introduction The case of Deputy...

Calcutta High Court Clarifies Contractual Nature of Tax Collector Appointments under the West Bengal Panchayat Act

Date: Sep 27, 2000

Calcutta High Court Clarifies Contractual Nature of Tax Collector Appointments under the West Bengal Panchayat Act Introduction In the landmark case of State Of West Bengal & Ors. v. Krishna Kumar...

Ensuring Judicial Impartiality: Analysis of Nandini Chatterjee v. Arup Hari Chatterjee

Date: Sep 21, 2000

Ensuring Judicial Impartiality: Analysis of Nandini Chatterjee v. Arup Hari Chatterjee Introduction The case of Nandini Chatterjee v. Arup Hari Chatterjee, adjudicated by the Calcutta High Court on...

Bagree Cereals v. Bagri: High Court Emphasizes Essential Jurisdictional Findings for Winding Up under Companies Act

Date: Aug 26, 2000

Bagree Cereals v. Bagri: High Court Emphasizes Essential Jurisdictional Findings for Winding Up under Companies Act Introduction In the landmark case of Bagree Cereals (P) Ltd. & Ors. v. Hanuman...