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  • Commentaries
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Calcutta High Court Case Commentaries

Recognition of Tube-wells and Weighing Machines as Plant under the Income-Tax Act: Tribeni Tissues Ltd. v. Commissioner Of Income-Tax

Recognition of Tube-wells and Weighing Machines as Plant under the Income-Tax Act: Tribeni Tissues Ltd. v. Commissioner Of Income-Tax

Date: Jan 30, 1991
Recognition of Tube-wells and Weighing Machines as Plant under the Income-Tax Act: Tribeni Tissues Ltd. v. Commissioner Of Income-Tax Introduction The case of Tribeni Tissues Ltd. v. Commissioner Of...
Extra Depreciation Allowance for Approved Hotels: Insights from S.P Jaiswal Estates Pvt. Ltd. v. Commissioner Of Income-Tax

Extra Depreciation Allowance for Approved Hotels: Insights from S.P Jaiswal Estates Pvt. Ltd. v. Commissioner Of Income-Tax

Date: Jan 26, 1991
Extra Depreciation Allowance for Approved Hotels: Insights from S.P Jaiswal Estates Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of S.P Jaiswal Estates Pvt. Ltd. v. Commissioner Of...
Calcutta High Court Establishes Guidelines on Arbitrator's Discretion in Contractual Clauses: Union Of India v. Abhoy Sarkar And Another

Calcutta High Court Establishes Guidelines on Arbitrator's Discretion in Contractual Clauses: Union Of India v. Abhoy Sarkar And Another

Date: Jan 25, 1991
Calcutta High Court Establishes Guidelines on Arbitrator's Discretion in Contractual Clauses: Union Of India v. Abhoy Sarkar And Another Introduction The case of Union Of India v. Abhoy Sarkar And...
Industrial Disputes Act Does Not Apply to Educational Institutions: Insights from Satya Narayan Tantia v. State of West Bengal

Industrial Disputes Act Does Not Apply to Educational Institutions: Insights from Satya Narayan Tantia v. State of West Bengal

Date: Jan 16, 1991
Industrial Disputes Act Does Not Apply to Educational Institutions: Insights from Satya Narayan Tantia And Others v. State Of West Bengal And Others Introduction The case of Satya Narayan Tantia And...
Surama Tubes v. Commissioner of Income-Tax: Clarification on Investment Allowance and Depreciation for Installed Machinery

Surama Tubes v. Commissioner of Income-Tax: Clarification on Investment Allowance and Depreciation for Installed Machinery

Date: Jan 15, 1991
Surama Tubes v. Commissioner of Income-Tax: Clarification on Investment Allowance and Depreciation for Installed Machinery Introduction The case of Commissioner Of Income-Tax v. Surama Tubes (P.)...
Clarification on Deductibility under Section 43B for Statutory Tax Payments: Commissioner Of Income-Tax v. Sri Jagannath Steel Corporation

Clarification on Deductibility under Section 43B for Statutory Tax Payments: Commissioner Of Income-Tax v. Sri Jagannath Steel Corporation

Date: Dec 21, 1990
Clarification on Deductibility under Section 43B for Statutory Tax Payments Commissioner Of Income-Tax v. Sri Jagannath Steel Corporation Court: Calcutta High Court Date: December 20, 1990...
Commissioner of Income-Tax v. Davy Ashmore India Ltd.: Defining Royalty in Cross-Border Transactions

Commissioner of Income-Tax v. Davy Ashmore India Ltd.: Defining Royalty in Cross-Border Transactions

Date: Dec 14, 1990
Commissioner of Income-Tax v. Davy Ashmore India Ltd.: Defining Royalty in Cross-Border Transactions Introduction The case of Commissioner Of Income-Tax v. Davy Ashmore India Ltd., adjudicated by the...
Recognition of Income under COPE Scheme: Insights from Commissioner Of Income-Tax v. Bharat Petroleum Corporation Ltd.

Recognition of Income under COPE Scheme: Insights from Commissioner Of Income-Tax v. Bharat Petroleum Corporation Ltd.

Date: Nov 22, 1990
Recognition of Income under COPE Scheme: Insights from Commissioner Of Income-Tax v. Bharat Petroleum Corporation Ltd. 1. Introduction The case of Commissioner Of Income-Tax v. Bharat Petroleum...
Bharat Petroleum Corp Ltd. v. CIT: Defining Ascertainable Liabilities under the COPE Scheme

Bharat Petroleum Corp Ltd. v. CIT: Defining Ascertainable Liabilities under the COPE Scheme

Date: Nov 22, 1990
Bharat Petroleum Corp Ltd. v. Commissioner Of Income-Tax: Defining Ascertainable Liabilities under the COPE Scheme Introduction The case of Bharat Petroleum Corporation Ltd. v. Commissioner Of...
Calcutta High Court Upholds Computer Division as Industrial Undertaking Under Section 32A(2)(b)(iii)

Calcutta High Court Upholds Computer Division as Industrial Undertaking Under Section 32A(2)(b)(iii)

Date: Nov 20, 1990
Calcutta High Court Upholds Computer Division as Industrial Undertaking Under Section 32A(2)(b)(iii) Introduction The case of Commissioner Of Income-Tax v. Shaw Wallace And Co. Ltd. adjudicated by...
Voltas Ltd. v. Hiralal Agarwal: Upholding Criminal Proceedings Under Section 138 for Corporate Officers Involved in Day-to-Day Operations

Voltas Ltd. v. Hiralal Agarwal: Upholding Criminal Proceedings Under Section 138 for Corporate Officers Involved in Day-to-Day Operations

Date: Nov 14, 1990
Voltas Ltd. v. Hiralal Agarwal: Upholding Criminal Proceedings Under Section 138 for Corporate Officers Involved in Day-to-Day Operations Introduction The case of Voltas Ltd. & Others v. Hiralal...
Taxation of Fringe Benefits: Malvern College Concessionary Fees Scheme

Taxation of Fringe Benefits: Malvern College Concessionary Fees Scheme

Date: Nov 14, 1990
Taxation of Fringe Benefits: Malvern College Concessionary Fees Scheme Introduction The case of Pepper (Inspector Of Taxes) v. Hart And Others adjudicated by the Calcutta High Court on November 13,...
Clarifying 'Suit for Land' in Specific Performance: Insights from Brijmohanlal Rathi v. Smt. Gita Devi Rathi And Others

Clarifying 'Suit for Land' in Specific Performance: Insights from Brijmohanlal Rathi v. Smt. Gita Devi Rathi And Others

Date: Nov 9, 1990
Clarifying 'Suit for Land' in Specific Performance: Insights from Brijmohanlal Rathi v. Smt. Gita Devi Rathi And Others Introduction The case of Brijmohanlal Rathi v. Smt. Gita Devi Rathi And Others...
United Bank of India v. Commissioner Of Income Tax: A Landmark Judgment on Bad Debt Write-Offs

United Bank of India v. Commissioner Of Income Tax: A Landmark Judgment on Bad Debt Write-Offs

Date: Nov 6, 1990
United Bank of India v. Commissioner Of Income Tax: A Landmark Judgment on Bad Debt Write-Offs Introduction The case of Commissioner Of Income Tax v. United Bank Of India before the Calcutta High...
Establishing Thika Tenancy and Adverse Possession: Insights from Jahurul Islam v. Abul Kalam

Establishing Thika Tenancy and Adverse Possession: Insights from Jahurul Islam v. Abul Kalam

Date: Sep 18, 1990
Establishing Thika Tenancy and Adverse Possession: Insights from Jahurul Islam v. Abul Kalam (Calcutta High Court, 1990) Introduction The case of Jahurul Islam v. Abul Kalam And Others adjudicated by...
Application of Section 167 of the criminal procedure code in NDPS Act Cases: Insights from Md. Abdul v. State Of West Bengal

Application of Section 167 of the criminal procedure code in NDPS Act Cases: Insights from Md. Abdul v. State Of West Bengal

Date: Sep 18, 1990
Application of Section 167 of the criminal procedure code in NDPS Act Cases: Insights from Md. Abdul v. State Of West Bengal Introduction The case of Md. Abdul v. State of West Bengal adjudicated by...
Determining State Instrumentality: Comprehensive Analysis of Sri Anupam Ghosh v. Union Of India & Ors.

Determining State Instrumentality: Comprehensive Analysis of Sri Anupam Ghosh v. Union Of India & Ors.

Date: Sep 1, 1990
Determining State Instrumentality: Comprehensive Analysis of Sri Anupam Ghosh v. Union Of India & Ors. Introduction The case of Sri Anupam Ghosh v. Union Of India & Ors. adjudicated by the Calcutta...
Sanction Validity and Prosecution Integrity in Provident Fund Violations: Insights from Ramjhora Tea Company v. G.P. Sinha

Sanction Validity and Prosecution Integrity in Provident Fund Violations: Insights from Ramjhora Tea Company v. G.P. Sinha

Date: Aug 29, 1990
Sanction Validity and Prosecution Integrity in Provident Fund Violations: Insights from Ramjhora Tea Company, Ltd. v. G.P. Sinha Introduction The case of Ramjhora Tea Company, Ltd., And Others v....
Expansion of Writ Jurisdiction Over Co-operative Societies Under Statutory Rules: Arjed Ali Gazi v. State of West Bengal

Expansion of Writ Jurisdiction Over Co-operative Societies Under Statutory Rules: Arjed Ali Gazi v. State of West Bengal

Date: Aug 28, 1990
Expansion of Writ Jurisdiction Over Co-operative Societies Under Statutory Rules: Arjed Ali Gazi v. State of West Bengal Introduction The case of Arjed Ali Gazi v. State Of West Bengal adjudicated by...
Ensuring Fairness in Preliminary Enquiries: Insights from Peerless Employees' Union v. Peerless General Insurance Co.

Ensuring Fairness in Preliminary Enquiries: Insights from Peerless Employees' Union v. Peerless General Insurance Co.

Date: Aug 28, 1990
Ensuring Fairness in Preliminary Enquiries: Insights from Peerless Employees' Union v. Peerless General Insurance Co. Introduction The case of Peerless Employees' Union & Ors. v. The Peerless General...
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