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Calcutta High Court Case Commentaries

Strict Compliance with Summons Service and Limitation Period: Insights from State Bank Of India v. Tarit Appliances

Strict Compliance with Summons Service and Limitation Period: Insights from State Bank Of India v. Tarit Appliances

Date: Apr 20, 1993
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.

Revenue Nature of Technical Collaborations: Commissioner Of Income-Tax v. Avery India Ltd.

Date: Apr 9, 1993
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

Recognition of Bona Fide Conduct in Import Confiscation and Penalty: Extrusion v. Collector of Customs

Date: Apr 1, 1993
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. CIT

Non-Eligibility of Section 148 Returns for Business Loss Carry Forward: Koppind Pvt. Ltd. v. CIT

Date: Apr 1, 1993
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 v. Smt. Chandra Moni Karnani

Admissibility of Unstamped Deeds and Comprehensive Tenancy Rights: Analysis of Smt. Gita Devi Shah v. Smt. Chandra Moni Karnani

Date: Mar 18, 1993
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

Doctrine of Sham Transactions and Capital Loss Deduction in Commissioner Of Income-Tax v. L.N Dalmia

Date: Mar 6, 1993
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...
Clarification on 'Sales Promotion Expenses' under Section 37(3A): Insights from Commissioner of Income-Tax v. Bata India Ltd.

Clarification on 'Sales Promotion Expenses' under Section 37(3A): Insights from Commissioner of Income-Tax v. Bata India Ltd.

Date: Mar 6, 1993
Clarification on 'Sales Promotion Expenses' under Section 37(3A): Insights from Commissioner of Income-Tax v. Bata India Ltd. Introduction Commissioner Of Income-Tax v. Bata India Ltd. is a landmark...
High Court Rules Against Discharge Under Section 227 after Charge Framing Under Section 228 Cr.P.C.

High Court Rules Against Discharge Under Section 227 after Charge Framing Under Section 228 Cr.P.C.

Date: Jan 26, 1993
High Court Rules Against Discharge Under Section 227 after Charge Framing Under Section 228 Cr.P.C. Introduction The case of Tapati Bag v. Patitpaban Ghosh & Ors. was adjudicated by the Calcutta High...
Commissioner Of Income-Tax v. Technico Enterprise Pvt. Ltd.: Reaffirming Revisional Jurisdiction under Section 263

Commissioner Of Income-Tax v. Technico Enterprise Pvt. Ltd.: Reaffirming Revisional Jurisdiction under Section 263

Date: Jan 19, 1993
Commissioner Of Income-Tax v. Technico Enterprise Pvt. Ltd.: Reaffirming Revisional Jurisdiction under Section 263 Introduction The case of Commissioner Of Income-Tax v. Technico Enterprise Pvt....
K.T.S (Singapore) Plc. Ltd. v. Associated Forest Products (Pvt.) Ltd.: Establishing Rigorous Compliance with Foreign Exchange Regulations in Winding Up Proceedings

K.T.S (Singapore) Plc. Ltd. v. Associated Forest Products (Pvt.) Ltd.: Establishing Rigorous Compliance with Foreign Exchange Regulations in Winding Up Proceedings

Date: Jan 19, 1993
K.T.S (Singapore) Plc. Ltd. v. Associated Forest Products (Pvt.) Ltd.: Establishing Rigorous Compliance with Foreign Exchange Regulations in Winding Up Proceedings Introduction The case of K.T.S...
Classification of Mesne Profits as Capital Gains: Commissioner Of Income-Tax v. Smt. Lila Ghosh

Classification of Mesne Profits as Capital Gains: Commissioner Of Income-Tax v. Smt. Lila Ghosh

Date: Jan 19, 1993
Classification of Mesne Profits as Capital Gains: Commissioner Of Income-Tax v. Smt. Lila Ghosh Introduction The case of Commissioner Of Income-Tax v. Smt. Lila Ghosh (And Vice Versa), adjudicated by...
Expansive Interpretation of 'Inputs' under Rule 57A: Singh Alloys & Steel Ltd. v. Assistant Collector Of Central Excise

Expansive Interpretation of 'Inputs' under Rule 57A: Singh Alloys & Steel Ltd. v. Assistant Collector Of Central Excise

Date: Jan 9, 1993
Expansive Interpretation of 'Inputs' under Rule 57A: Singh Alloys & Steel Ltd. v. Assistant Collector Of Central Excise Introduction The case of Singh Alloys & Steel Ltd. v. Assistant Collector Of...
Rectification of Sole Proprietor's Business Name in Judicial Decrees: Insights from J.D Singh & Others v. Calcutta Port Trust

Rectification of Sole Proprietor's Business Name in Judicial Decrees: Insights from J.D Singh & Others v. Calcutta Port Trust

Date: Jan 7, 1993
Rectification of Sole Proprietor's Business Name in Judicial Decrees: Insights from J.D Singh & Others v. Calcutta Port Trust Introduction The case of J.D Singh And Others v. Calcutta Port Trust,...
Smt. Uma Devi Jhawar v. Income-Tax Officer: Strengthening Judicial Scrutiny on Section 148 Notices

Smt. Uma Devi Jhawar v. Income-Tax Officer: Strengthening Judicial Scrutiny on Section 148 Notices

Date: Dec 24, 1992
Smt. Uma Devi Jhawar v. Income-Tax Officer: Strengthening Judicial Scrutiny on Section 148 Notices Introduction The case of Smt. Uma Devi Jhawar v. Income-Tax Officer, adjudicated by the Calcutta...
Enhanced Search and Seizure Protocols under the NDPS Act: Insights from T. Paul Kuki v. State of West Bengal

Enhanced Search and Seizure Protocols under the NDPS Act: Insights from T. Paul Kuki v. State of West Bengal

Date: Dec 23, 1992
Enhanced Search and Seizure Protocols under the NDPS Act: Insights from T. Paul Kuki v. State of West Bengal Introduction The case of T. Paul Kuki Alias Pabul Youthhand Alias T.P. Kuki v. The State...
Expansion of Second Appeal Jurisdiction under Amended Section 100 CPC: Ratanlal Bansilal v. Kishorilal Goenka

Expansion of Second Appeal Jurisdiction under Amended Section 100 CPC: Ratanlal Bansilal v. Kishorilal Goenka

Date: Dec 19, 1992
Expansion of Second Appeal Jurisdiction under Amended Section 100 CPC Ratanlal Bansilal And Others v. Kishorilal Goenka And Others Court: Calcutta High Court Date: December 18, 1992 Introduction The...
Cessation of Time-Barred Liabilities and Their Tax Implications under Section 41(1): Analysis of Commissioner Of Income-Tax v. General Industrial Society Ltd.

Cessation of Time-Barred Liabilities and Their Tax Implications under Section 41(1): Analysis of Commissioner Of Income-Tax v. General Industrial Society Ltd.

Date: Nov 28, 1992
Cessation of Time-Barred Liabilities and Their Tax Implications under Section 41(1): Analysis of Commissioner Of Income-Tax v. General Industrial Society Ltd. Introduction The case of Commissioner Of...
Validity of Revised Returns under Section 148: Insights from Commissioner Of Income-Tax v. Banshidhar Jalan And Sons

Validity of Revised Returns under Section 148: Insights from Commissioner Of Income-Tax v. Banshidhar Jalan And Sons

Date: Sep 26, 1992
Validity of Revised Returns under Section 148: Insights from Commissioner Of Income-Tax v. Banshidhar Jalan And Sons Introduction The case of Commissioner Of Income-Tax v. Banshidhar Jalan And Sons,...
Calcutta High Court Reinforces Wetland Preservation: A Landmark Judgment

Calcutta High Court Reinforces Wetland Preservation: A Landmark Judgment

Date: Sep 25, 1992
Calcutta High Court Reinforces Wetland Preservation: A Landmark Judgment Introduction The judgment in People United For Better Living In Calcutta Public And Another v. State Of West Bengal And...
Calcutta High Court Establishes Flexibility in Signature Validation for Income Tax Notices

Calcutta High Court Establishes Flexibility in Signature Validation for Income Tax Notices

Date: Sep 22, 1992
Calcutta High Court Establishes Flexibility in Signature Validation for Income Tax Notices Introduction In the landmark case of Commissioner Of Income-Tax v. Anand And Co., decided on September 21,...
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