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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 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 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 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. 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 Introduction The case of Commissioner of Income-Tax...
Deduction of Section 80M Relief on Gross Dividend: Insights from Commissioner Of Income-Tax v. National And Grindlays Bank Ltd. Introduction The case of Commissioner Of Income-Tax v. National And...
Investment Allowance Entitlement and Reserve Creation: Insights from Commissioner Of Income-Tax v. Century Enka Ltd. Introduction The case of Commissioner Of Income-Tax v. Century Enka Ltd. is a...
Gouri Prasad Goenka And Family (Huf) v. Commissioner Of Wealth-Tax: Valuation of Excess Land Under Urban Land Ceiling Act Introduction The case of Gouri Prasad Goenka And Family (Huf) v. Commissioner...
P.G Sinha v. Commodore K.C Chatterjee: Establishing the Necessity of Continuous Readiness in Specific Performance Suits Introduction The case of P.G Sinha (Panchu Gopal Sinha) v. Commodore K.C...
Limitation on Reassessment: India Ferro Alloy Industry Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of India Ferro Alloy Industry Pvt. Ltd. v. Commissioner Of Income-Tax was...
Calcutta High Court Establishes Flexibility in Filing Audit Reports for Charitable Trusts Introduction The case of Commissioner Of Income-Tax v. Rai Bahadur Bissesswarlal Motilal Malwasie Trust...
Strict Compliance with Civil Procedure Code Prevents Illegal Dispossession: Smt. Usha Ghosh v. Rabindra Nath Das and Others Introduction The case of Smt. Usha Ghosh v. Rabindra Nath Das and Others...
Valuation of Unquoted Equity Shares: Mandatoriness of Rule 1D Established in Commissioner Of Wealth-Tax v. India Exchange Traders' Association Introduction The case of Commissioner Of Wealth-Tax v....
Deductibility of Business Expenditures in Expansion and Treatment of Forfeited Wages Introduction The case of Kesoram Industries and Cotton Mills Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Rebutting Presumed Ownership in Tax Assessments: Insights from Mohan B. Samtani v. Commissioner Of Income-Tax Introduction The case of Mohan B. Samtani v. Commissioner Of Income-Tax adjudicated by...
Interpretation of Section 5(1A) and 'Belonging To' Clause in Wealth-tax Act: Commissioner of Wealth-Tax v. Bhaskar Mitter Introduction The case of Commissioner Of Wealth-Tax v. Bhaskar Mitter...
Protection of Sick Industrial Units from Coercive Tax Measures: Insights from Himalaya Rubber Products Limited & Anr v. The Board For Industrial & Financial Reconstruction & Ors Introduction The case...
Recognition of License Revocation in Eviction Suits: Overview of Sri Bhadreswar Pandit v. Smt. Puspa Rani Pandit Introduction The case of Sri Bhadreswar Pandit and Others v. Smt. Puspa Rani Pandit,...
Essential Ceremonies Over Registration: Calcutta High Court Establishes Invalidity of Marriage Without Hindu Rites 1. Introduction The case of Mousumi Chakraborty v. Subrata Guha Roy, adjudicated by...