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Ensuring Due Process in Income Tax Assessments: Commissioner Of Income-Tax v. Eastern Commercial Enterprises Introduction The case of Commissioner Of Income-Tax v. Eastern Commercial Enterprises...
Correction of Date of Birth in Employment Records: Insights from Sri Saroj Kumar Bhattacharya v. Bengal Immunity Ltd. Introduction Sri Saroj Kumar Bhattacharya v. Bengal Immunity Ltd. & Ors. is a...
Terai Tea Co. Pvt. Ltd. v. Kumkum Mittal And Others: Clarifying Party Addition under Order 1, Rule 10 of the CPC 1. Introduction Terai Tea Co. Pvt. Ltd. v. Kumkum Mittal And Others is a pivotal...
Capital vs. Revenue Receipts in Hotel Management Agreements: Insights from Commissioner Of Income-Tax v. Oberoi Hotels (India) Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Oberoi...
Establishing Special Circumstances in Trade Mark Non-Use: Insights from J.N Nichols (Vimto) Limited v. Rose & Thistle Introduction The case of J.N Nichols (Vimto) Limited v. Rose & Thistle And...
Calcutta High Court Upholds Comprehensive Interpretation of Section 80HHC for Export Turnover Deductions Introduction The case of Commissioner Of Income-Tax v. Indian Products Ltd. adjudicated by the...
Calcutta High Court Establishes Transport Subsidies as Revenue Receipts in Merinoply And Chemicals Ltd. v. Commissioner Of Income-Tax Introduction The case of Merinoply And Chemicals Ltd. v....
Commissioner Of Income-Tax v. Western Estates: Clarifying Valuation and Unexplained Investments under the Income-tax Act Introduction The case of Commissioner Of Income-Tax v. Western Estates...
Casual and Non-Recurring Receipts Not Applicable for Capital Gains: B.K Roy Pvt. Ltd. v. Commissioner Of Income-Tax And Others Introduction The case of B.K Roy Pvt. Ltd. v. Commissioner Of Income-Tax...
Commissioner of Income Tax v. Satya Co. Ltd: Establishing Annual Value Determination Standards Introduction The case of Commissioner of Income Tax v. Satya Co. Ltd, adjudicated by the Calcutta High...
Anand Kumar Saraf v. Commissioner Of Income-Tax: Upholding Amnesty Scheme Eligibility Amid Search and Seizure Introduction The case of Anand Kumar Saraf And Others v. Commissioner Of Income-Tax And...
Ashoke Marketing Ltd. v. Commissioner Of Income-Tax: Distinct Treatment of Business Divisions for Tax Deductions Introduction The case of Ashoke Marketing Ltd. v. Commissioner Of Income-Tax...
Validation of Arbitrator’s Corrigendum as Part of the Award in Union Of India v. Jain & Associates Introduction The case of Union Of India v. Jain & Associates And Another adjudicated by the Calcutta...
Shahdara Saharanpur Light Railway Co. Ltd. v. Commissioner of Income-Tax: Affirming Assessing Officer's Valuation Powers and Overcoming Limitation Barriers Introduction The case of Shahdara (Delhi)...
Limitations in Central Excise Duty Proceedings: Insights from Associated Pigments Ltd. v. Superintendent Of Central Excise Introduction The case of Associated Pigments Ltd. v. Superintendent Of...
Establishing Credibility and Identity of Cash Creditors: A Comprehensive Analysis of Commissioner of Income-Tax v. Precision Finance Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Clarifying the Scope of Section 220(2) and Rectification under Section 154: Insights from Birla Cotton Spg. & Wvg. Mills Ltd. v. Income-Tax Officer And Others Introduction The case of Birla Cotton...
Commissioner of Income-Tax v. Bankam Investment Limited: Retrospective Withdrawal of Donation Approval Validated Introduction The case of Commissioner of Income-Tax v. Bankam Investment Limited,...
Dy. Commissioner Of Police v. Bhupesh Chandra Karanjai & Moti Ranjan Bhattacharya: Establishing the Right to Correct Service Records Under Rule 9 of West Bengal Service Rules Introduction The case of...
Non-Arbitrary Best Judgment Assessment under Section 144: Insights from Commissioner Of Income-Tax v. Ranicherra Tea Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Ranicherra Tea Co....