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Investment Allowance Denied to Hotel Business: Commissioner Of Income-Tax v. S.P Jaiswal Estates (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. S.P Jaiswal Estates (P.) Ltd....
Clarifying the Scope of "Manufacture or Produce Articles" under Section 80J: Insights from Commissioner Of Income-Tax v. Madgul Udyog Introduction The case of Commissioner Of Income-Tax v. Madgul...
Strict Adherence to Statutory Timeframes under Section 269UD(1): Insights from Moi Engineering Limited & Anr. v. Appropriate Authority & Ors. Introduction The case of Moi Engineering Limited & Anr....
Interest on Deferred Asset Payments Classified as Revenue Expenditure: Insights from Commissioner Of Income-Tax v. India Steamship Co. Ltd. Introduction Commissioner Of Income-Tax v. India Steamship...
Capital Asset Acquisition through Public Sector Investments: Precedent Set by Commissioner Of Income-Tax v. East India Charitable Trust Introduction The case of Commissioner Of Income-Tax v. East...
Reclassification of Extensive Repairs as Revenue Expenditure: Cultural Enterprises Corporation v. Commissioner Of Income-Tax Introduction The case of Cultural Enterprises Corporation v. Commissioner...
Appeal Maintainability in Civil Contempt: Ashoke Kumar Rai v. Ashoke Arora & Anr Introduction The case of Ashoke Kumar Rai v. Ashoke Arora & Anr adjudicated by the Calcutta High Court on December 17,...
Establishing Tenancy: Insights from Mrs. Juthika Basu & Ors. v. Lt. Col. A.N Sharma Introduction The case of Mrs. Juthika Basu & Ors. v. Lt. Col. A.N Sharma Opposite Party adjudicated by the Calcutta...
Deductibility of Excise Duty on Clearance of Goods: Insights from Commissioner Of Income-Tax v. India Foils Ltd. Introduction Commissioner Of Income-Tax v. India Foils Ltd. is a landmark judgment...
Deductibility of Debenture Redemption Premiums: Analysis of Commissioner Of Income-Tax v. Tungabhadra Industries Ltd. 1. Introduction The case of Commissioner Of Income-Tax v. Tungabhadra Industries...
Defining Oppression and Mismanagement: Insights from Jaladhar Chakraborty v. Power Tools and Appliances Co. Ltd. Introduction The case of Jaladhar Chakraborty And Others v. Power Tools And Appliances...
Calcutta High Court Clarifies Deductibility of Commission to Sales and Advertisement Agents under Section 37(3A) & (3B) of the Income-tax Act Introduction The case of Commissioner Of Income-Tax v....
Hamilton And Co. Pvt. Ltd. v. Commissioner Of Income-Tax: Arrear Rent Taxation under Income from House Property Introduction Case: Hamilton And Co. Pvt. Ltd. v. Commissioner Of Income-Tax Court:...
Recognition of Reasonable Requirement Ground in Ejectment Suits Post Acquisition Introduction The case of Smt. Uma Mishra (Sanyal) v. Monoranjan Sinha & Ors., adjudicated by the Calcutta High Court...
Education Not Governed by Consumer Protection Act: Insights from N. Taneja v. Calcutta Distt. Forum Introduction The case of N. Taneja v. Calcutta District Forum adjudicated by the Calcutta High...
Processing vs. Manufacturing under Section 80J: Calcutta High Court Establishes Clear Distinction Introduction The case of Appapejay Pvt. Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Juristic Persons Cannot Be Prosecuted for Offenses Requiring Mens Rea and Mandatory Imprisonment: A.K. Khosla & Ors. v. T.S. Venkatesan & State Of West Bengal Introduction The case of A.K. Khosla &...
Interpretation of Millboard Exemption under Exemption Notifications 44/83 and 45/83: Indian Cardboard Industries Ltd. v. Collector Of Central Excise Introduction The case of Indian Cardboard...
Judicial Discretion in Condonation of Appeal Delay: Analysis of State Of West Bengal And Others v. Nripendra Nath Banerjee And Others Introduction The case of State Of West Bengal And Others v....
Consistent Stock Valuation Methods Under Income Tax Law: Insights from Commissioner Of Income-Tax v. UCO Bank Introduction The case of Commissioner Of Income-Tax v. UCO Bank adjudicated by the...