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Calcutta High Court Case Commentaries

Ensuring Due Process in Income Tax Assessments: Commissioner Of Income-Tax v. Eastern Commercial Enterprises

Ensuring Due Process in Income Tax Assessments: Commissioner Of Income-Tax v. Eastern Commercial Enterprises

Date: Dec 22, 1993
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.

Correction of Date of Birth in Employment Records: Insights from Sri Saroj Kumar Bhattacharya v. Bengal Immunity Ltd.

Date: Dec 10, 1993
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

Terai Tea Co. Pvt. Ltd. v. Kumkum Mittal And Others: Clarifying Party Addition under Order 1, Rule 10 of the CPC

Date: Sep 23, 1993
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.

Capital vs. Revenue Receipts in Hotel Management Agreements: Insights from Commissioner Of Income-Tax v. Oberoi Hotels (India) Pvt. Ltd.

Date: Sep 9, 1993
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

Establishing Special Circumstances in Trade Mark Non-Use: Insights from J.N Nichols (Vimto) Limited v. Rose & Thistle

Date: Sep 3, 1993
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

Calcutta High Court Upholds Comprehensive Interpretation of Section 80HHC for Export Turnover Deductions

Date: Aug 21, 1993
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. CIT

Calcutta High Court Establishes Transport Subsidies as Revenue Receipts in Merinoply And Chemicals Ltd. v. CIT

Date: Aug 21, 1993
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

Commissioner Of Income-Tax v. Western Estates: Clarifying Valuation and Unexplained Investments under the Income-tax Act

Date: Aug 14, 1993
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

Casual and Non-Recurring Receipts Not Applicable for Capital Gains: B.K Roy Pvt. Ltd. v. Commissioner Of Income-Tax And Others

Date: Aug 6, 1993
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

Commissioner of Income Tax v. Satya Co. Ltd: Establishing Annual Value Determination Standards

Date: Aug 3, 1993
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

Anand Kumar Saraf v. Commissioner Of Income-Tax: Upholding Amnesty Scheme Eligibility Amid Search and Seizure

Date: Jul 30, 1993
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

Ashoke Marketing Ltd. v. Commissioner Of Income-Tax: Distinct Treatment of Business Divisions for Tax Deductions

Date: Jul 28, 1993
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

Validation of Arbitrator’s Corrigendum as Part of the Award in Union Of India v. Jain & Associates

Date: Jul 17, 1993
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. CIT: Affirming Assessing Officer's Valuation Powers and Overcoming Limitation Barriers

Shahdara Saharanpur Light Railway Co. Ltd. v. CIT: Affirming Assessing Officer's Valuation Powers and Overcoming Limitation Barriers

Date: Jul 10, 1993
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

Limitations in Central Excise Duty Proceedings: Insights from Associated Pigments Ltd. v. Superintendent Of Central Excise

Date: Jun 22, 1993
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.

Establishing Credibility and Identity of Cash Creditors: A Comprehensive Analysis of Commissioner of Income-Tax v. Precision Finance Pvt. Ltd.

Date: Jun 15, 1993
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 v. Income-Tax Officer

Clarifying the Scope of Section 220(2) and Rectification under Section 154: Insights from Birla Cotton v. Income-Tax Officer

Date: Jun 11, 1993
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

Commissioner of Income-Tax v. Bankam Investment Limited: Retrospective Withdrawal of Donation Approval Validated

Date: Jun 9, 1993
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

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

Date: May 27, 1993
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.

Non-Arbitrary Best Judgment Assessment under Section 144: Insights from Commissioner Of Income-Tax v. Ranicherra Tea Co. Ltd.

Date: Apr 24, 1993
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....
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