Calcutta High Court Case Commentaries

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.

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

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

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

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

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

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

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

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

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.

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

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

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

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,...

Expanding Locus Standi under Article 226: Hari Krishna Kanoi v. Appropriate Authority

Date: Sep 12, 1992

Expanding Locus Standi under Article 226: Hari Krishna Kanoi v. Appropriate Authority Introduction The case of Hari Krishna Kanoi And Another v. Appropriate Authority And Others adjudicated by the...

Calcutta High Court Validates Section 69 Addition of Undisclosed Income

Date: Aug 14, 1992

Calcutta High Court Validates Section 69 Addition of Undisclosed Income Introduction The case of Amal Kumar Chakraborty v. Commissioner Of Income-Tax was adjudicated by the Calcutta High Court on...

Clarification on Section 68: Discerning Notional Transactions in Jatia Investment Co. v. Commissioner Of Income-Tax

Date: Aug 7, 1992

Clarification on Section 68: Discerning Notional Transactions in Jatia Investment Co. v. Commissioner Of Income-Tax Introduction The case of Jatia Investment Co. v. Commissioner Of Income-Tax is a...

Calcutta High Court Reinforces Proper Valuation and Procedural Fairness in Customs Importation Dispute

Date: Jul 31, 1992

Calcutta High Court Reinforces Proper Valuation and Procedural Fairness in Customs Importation Dispute Introduction The case of Sandip Agarwal v. Collector of Customs adjudicated by the Calcutta High...

Sewduttroy Rambullav v. CIT: Upholding the Principle of Speaking Orders in Income Tax Assessments

Date: Jul 24, 1992

Sewduttroy Rambullav v. Commissioner Of Income-Tax: Upholding the Principle of Speaking Orders in Income Tax Assessments Introduction The case of Sewduttroy Rambullav And Son v. Commissioner Of...

Equal Pay for Equal Work: Upholding Constitutional Equality in Government Employment

Date: Jul 21, 1992

Equal Pay for Equal Work: Upholding Constitutional Equality in Government Employment Introduction This commentary examines the landmark judgment delivered by the Calcutta High Court on July 20, 1992,...

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