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  • Commentaries
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Calcutta High Court Case Commentaries

Appeal Maintainability in Civil Contempt: Ashoke Kumar Rai v. Ashoke Arora & Anr

Appeal Maintainability in Civil Contempt: Ashoke Kumar Rai v. Ashoke Arora & Anr

Date: Dec 18, 1991
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

Establishing Tenancy: Insights from Mrs. Juthika Basu & Ors. v. Lt. Col. A.N Sharma

Date: Dec 4, 1991
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.

Deductibility of Excise Duty on Clearance of Goods: Insights from Commissioner Of Income-Tax v. India Foils Ltd.

Date: Nov 29, 1991
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.

Deductibility of Debenture Redemption Premiums: Analysis of Commissioner Of Income-Tax v. Tungabhadra Industries Ltd.

Date: Nov 29, 1991
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.

Defining Oppression and Mismanagement: Insights from Jaladhar Chakraborty v. Power Tools and Appliances Co. Ltd.

Date: Oct 12, 1991
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

Calcutta High Court Clarifies Deductibility of Commission to Sales and Advertisement Agents under Section 37(3A) & (3B) of the Income-tax Act

Date: Oct 11, 1991
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

Hamilton And Co. Pvt. Ltd. v. Commissioner Of Income-Tax: Arrear Rent Taxation under Income from House Property

Date: Oct 2, 1991
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

Recognition of Reasonable Requirement Ground in Ejectment Suits Post Acquisition

Date: Sep 20, 1991
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

Education Not Governed by Consumer Protection Act: Insights from N. Taneja v. Calcutta Distt. Forum

Date: Sep 19, 1991
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

Processing vs. Manufacturing under Section 80J: Calcutta High Court Establishes Clear Distinction

Date: Sep 11, 1991
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

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

Date: Sep 4, 1991
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

Interpretation of Millboard Exemption under Exemption Notifications 44/83 and 45/83: Indian Cardboard Industries Ltd. v. Collector Of Central Excise

Date: Jul 27, 1991
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 v. Nripendra Nath Banerjee

Judicial Discretion in Condonation of Appeal Delay: Analysis of State Of West Bengal v. Nripendra Nath Banerjee

Date: Jul 27, 1991
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

Consistent Stock Valuation Methods Under Income Tax Law: Insights from Commissioner Of Income-Tax v. UCO Bank

Date: Jul 26, 1991
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...
Clarifying the Directory Nature of Section 12A(b) Audit Requirements in Commissioner Of Income-Tax v. Hardeodas Agarwalla Trust

Clarifying the Directory Nature of Section 12A(b) Audit Requirements in Commissioner Of Income-Tax v. Hardeodas Agarwalla Trust

Date: Jul 25, 1991
Clarifying the Directory Nature of Section 12A(b) Audit Requirements in Commissioner Of Income-Tax v. Hardeodas Agarwalla Trust Introduction The case of Commissioner Of Income-Tax v. Hardeodas...
Necessity of Specific Purpose Specification for Income Accumulation under Section 11(2) – Calcutta High Court Decision

Necessity of Specific Purpose Specification for Income Accumulation under Section 11(2) – Calcutta High Court Decision

Date: Jul 23, 1991
Necessity of Specific Purpose Specification for Income Accumulation under Section 11(2) – Calcutta High Court Decision Introduction The case of Director Of Income-Tax (Exemption) v. Trustees Of...
Capital Nature of Share Issuance Expenditures: Avery India Ltd. v. Commissioner of Income-Tax

Capital Nature of Share Issuance Expenditures: Avery India Ltd. v. Commissioner of Income-Tax

Date: Jul 19, 1991
Capital Nature of Share Issuance Expenditures: Avery India Ltd. v. Commissioner of Income-Tax Introduction The case of Avery India Ltd. v. Commissioner of Income-Tax (Calcutta High Court, 1991)...
Director Of Income-Tax (Exmp.) v. Girdharilal Shewnarain Tantia Trust: Interpretation of Section 80T for Charitable Trusts

Director Of Income-Tax (Exmp.) v. Girdharilal Shewnarain Tantia Trust: Interpretation of Section 80T for Charitable Trusts

Date: Jun 26, 1991
Director Of Income-Tax (Exmp.) v. Girdharilal Shewnarain Tantia Trust: Interpretation of Section 80T for Charitable Trusts Introduction The case of Director Of Income-Tax (Exmp.) v. Girdharilal...
Balancing Administrative Circulars and Judicial Independence in Central Excise Classification: Birla Jute and Industries Ltd. v. Assistant Collector Of C. Ex.

Balancing Administrative Circulars and Judicial Independence in Central Excise Classification: Birla Jute and Industries Ltd. v. Assistant Collector Of C. Ex.

Date: Jun 13, 1991
Balancing Administrative Circulars and Judicial Independence in Central Excise Classification: Birla Jute and Industries Ltd. v. Assistant Collector Of C. Ex. Introduction The case of Birla Jute and...
Machinery Manufacturing Corp. Ltd. v. Commissioner of Income-Tax: Clarifying Deductibility of Early Retirement Compensation as Revenue Expenditure

Machinery Manufacturing Corp. Ltd. v. Commissioner of Income-Tax: Clarifying Deductibility of Early Retirement Compensation as Revenue Expenditure

Date: Jun 6, 1991
Machinery Manufacturing Corp. Ltd. v. Commissioner of Income-Tax: Clarifying Deductibility of Early Retirement Compensation as Revenue Expenditure Introduction The case of Commissioner of Income-Tax...
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