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  • Commentaries
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Calcutta High Court Case Commentaries

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

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

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

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

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

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

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,...
Retrospective Application of Section 43B Provisos in Income-Tax Assessment: Insights from Commissioner Of Income-Tax v. K.L Thirani And Co. Ltd.

Retrospective Application of Section 43B Provisos in Income-Tax Assessment: Insights from Commissioner Of Income-Tax v. K.L Thirani And Co. Ltd.

Date: Jul 7, 1992
Retrospective Application of Section 43B Provisos in Income-Tax Assessment: Insights from Commissioner Of Income-Tax v. K.L Thirani And Co. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Establishing Mental Cruelty as Grounds for Divorce: Amarendranath Sannyal v. Krishna Sannyal

Establishing Mental Cruelty as Grounds for Divorce: Amarendranath Sannyal v. Krishna Sannyal

Date: Jun 2, 1992
Establishing Mental Cruelty as Grounds for Divorce: Amarendranath Sannyal v. Krishna Sannyal Introduction The case of Amarendranath Sannyal v. Krishna Sannyal adjudicated by the Calcutta High Court...
Effective Publication of Customs Notifications: Ruling in Jindal Strips Ltd. v. Collector Of Customs

Effective Publication of Customs Notifications: Ruling in Jindal Strips Ltd. v. Collector Of Customs

Date: May 16, 1992
Effective Publication of Customs Notifications: Ruling in Jindal Strips Ltd. v. Collector Of Customs Introduction The case of Jindal Strips Ltd. v. Collector Of Customs adjudicated by the Calcutta...
Assessment of Bona Fide Belief in Advance Tax Filing: Insights from Commissioner Of Income-Tax v. Off Shore India Ltd.

Assessment of Bona Fide Belief in Advance Tax Filing: Insights from Commissioner Of Income-Tax v. Off Shore India Ltd.

Date: May 13, 1992
Assessment of Bona Fide Belief in Advance Tax Filing: Insights from Commissioner Of Income-Tax v. Off Shore India Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v. Off Shore...
Expanding the Definition of 'Factory' and Exercising Discretion under Section 35F: Insights from Bongaigaon Refinery Judgment

Expanding the Definition of 'Factory' and Exercising Discretion under Section 35F: Insights from Bongaigaon Refinery Judgment

Date: Apr 24, 1992
Expanding the Definition of 'Factory' and Exercising Discretion under Section 35F: Insights from Bongaigaon Refinery & Petrochem. Ltd. v. Collector of C. Ex. (A), Cal. Introduction The judgment in...
Tribunal's Misuse of Judicial Discretion in Income-Tax Assessment - Commissioner Of Income-Tax v. Gokul Chand Agarwal

Tribunal's Misuse of Judicial Discretion in Income-Tax Assessment - Commissioner Of Income-Tax v. Gokul Chand Agarwal

Date: Apr 10, 1992
Tribunal's Misuse of Judicial Discretion in Income-Tax Assessment Introduction The case of Commissioner Of Income-Tax v. Gokul Chand Agarwal (Calcutta High Court, 1992) centers on the procedural and...
Extension of Limitation Period and Accrual of Income: Arrah Sasaram Light Railway Co. Ltd. v. Commissioner Of Income-Tax

Extension of Limitation Period and Accrual of Income: Arrah Sasaram Light Railway Co. Ltd. v. Commissioner Of Income-Tax

Date: Apr 8, 1992
Extension of Limitation Period and Accrual of Income: Arrah Sasaram Light Railway Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Arrah Sasaram Light Railway Co. Ltd. v. Commissioner...
R.K Gupta v. Coal India Limited & Ors.: Upholding Fair Promotion Practices in Public Sector Enterprises

R.K Gupta v. Coal India Limited & Ors.: Upholding Fair Promotion Practices in Public Sector Enterprises

Date: Apr 4, 1992
R.K Gupta v. Coal India Limited & Ors.: Upholding Fair Promotion Practices in Public Sector Enterprises Introduction The case of R.K Gupta v. Coal India Limited & Ors. adjudicated by the Calcutta...
Assessment of Discretionary Trusts as Individuals: Insights from Commissioner Of Income-Tax v. Shri Krishna Bandar Trust

Assessment of Discretionary Trusts as Individuals: Insights from Commissioner Of Income-Tax v. Shri Krishna Bandar Trust

Date: Mar 20, 1992
Assessment of Discretionary Trusts as Individuals: Insights from Commissioner Of Income-Tax v. Shri Krishna Bandar Trust Introduction The case of Commissioner Of Income-Tax v. Shri Krishna Bandar...
Bharat Coking Coal Limited v. M/S. Jharia Talkies: Expanding Jurisdiction under Article 226

Bharat Coking Coal Limited v. M/S. Jharia Talkies: Expanding Jurisdiction under Article 226

Date: Feb 22, 1992
Bharat Coking Coal Limited v. M/S. Jharia Talkies: Expanding Jurisdiction under Article 226 Introduction The case of Bharat Coking Coal Limited v. M/S. Jharia Talkies & Cold Storage Private Ltd....
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd.

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd.

Date: Feb 19, 1992
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd. Introduction The case of Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd. adjudicated by...
Reaffirming Reassessment Powers under Section 147 Post Section 143(1)(a) Assessment

Reaffirming Reassessment Powers under Section 147 Post Section 143(1)(a) Assessment

Date: Feb 7, 1992
Reaffirming Reassessment Powers under Section 147 Post Section 143(1)(a) Assessment Introduction The case of Jorawar Singh Baid v. Asst. Commissioner Of Income-Tax And Others (Calcutta High Court,...
Comprehensive Analysis of Commissioner Of Income-Tax v. Active Traders (P.) Ltd.

Comprehensive Analysis of Commissioner Of Income-Tax v. Active Traders (P.) Ltd.

Date: Feb 4, 1992
Assessment of Procedural Integrity in Income Tax Evaluations: Insights from Commissioner Of Income-Tax v. Active Traders (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. Active...
Validating Income Tax Returns: Interpretation of Sections 140(c) and 292B

Validating Income Tax Returns: Interpretation of Sections 140(c) and 292B

Date: Jan 31, 1992
Validating Income Tax Returns: Interpretation of Sections 140(c) and 292B Introduction The case of National Insurance Co. Ltd. v. Commissioner Of Income-Tax, adjudicated by the Calcutta High Court on...
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