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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....
Strict Compliance with Summons Service and Limitation Period: Insights from State Bank Of India v. Tarit Appliances Introduction The case of State Bank Of India v. Tarit Appliances (P) Ltd. & Ors....
Revenue Nature of Technical Collaborations: Commissioner Of Income-Tax v. Avery India Ltd. Introduction The case of Commissioner Of Income-Tax v. Avery India Ltd. adjudicated by the Calcutta High...
Recognition of Bona Fide Conduct in Import Confiscation and Penalty: Extrusion v. Collector of Customs Introduction Extrusion v. Collector Of Customs, Calcutta is a landmark judgment delivered by the...
Non-Eligibility of Section 148 Returns for Business Loss Carry Forward: Koppind Pvt. Ltd. v. Commissioner Of Income-Tax Introduction Koppind Pvt. Ltd. v. Commissioner Of Income-Tax is a pivotal...
Admissibility of Unstamped Deeds and Comprehensive Tenancy Rights: Analysis of Smt. Gita Devi Shah And Others v. Smt. Chandra Moni Karnani And Others Introduction The case of Smt. Gita Devi Shah And...
Doctrine of Sham Transactions and Capital Loss Deduction in Commissioner Of Income-Tax v. L.N Dalmia Introduction The case of Commissioner Of Income-Tax v. L.N Dalmia, adjudicated by the Calcutta...