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Calcutta High Court Case Commentaries

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...
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...
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...
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...
Enhancement of Assessment under Section 251: Insights from Commissioner Of Income-Tax v. National Company Ltd.

Enhancement of Assessment under Section 251: Insights from Commissioner Of Income-Tax v. National Company Ltd.

Date: Aug 9, 1990
Enhancement of Assessment under Section 251: Insights from Commissioner Of Income-Tax v. National Company Ltd. Introduction The case of Commissioner Of Income-Tax v. National Company Ltd.,...
Affirmation of Notice Serving Methods and Unauthorized Transfer under the West Bengal Premises Tenancy Act in Ennis v. Calcutta Vyapar Pratisthan Ltd.

Affirmation of Notice Serving Methods and Unauthorized Transfer under the West Bengal Premises Tenancy Act in Ennis v. Calcutta Vyapar Pratisthan Ltd.

Date: Aug 4, 1990
Affirmation of Notice Serving Methods and Unauthorized Transfer under the West Bengal Premises Tenancy Act in Ennis v. Calcutta Vyapar Pratisthan Ltd. Introduction The case of Miss D. Ennis v....
Revisiting Reassessment Validity: Allahabad Bank v. Commissioner Of Income-Tax

Revisiting Reassessment Validity: Allahabad Bank v. Commissioner Of Income-Tax

Date: Jun 27, 1990
Revisiting Reassessment Validity: Allahabad Bank v. Commissioner Of Income-Tax Introduction The case of Allahabad Bank v. Commissioner Of Income-Tax adjudicated by the Calcutta High Court on June 26,...
Calcutta High Court Establishes Strict Criteria for Distinguishing Tenant from Licensee in Eviction Suits

Calcutta High Court Establishes Strict Criteria for Distinguishing Tenant from Licensee in Eviction Suits

Date: Jun 21, 1990
Calcutta High Court Establishes Strict Criteria for Distinguishing Tenant from Licensee in Eviction Suits Introduction The case of Samir Kumar Chatterjee v. Hirendra Nath Ghosh, adjudicated by the...
Judicial Affirmation on Proper Implementation of Section 269UD: Rejecting Premature Objections in Land Transfers - Kelvin Jute Company Ltd. v. Appropriate Authority

Judicial Affirmation on Proper Implementation of Section 269UD: Rejecting Premature Objections in Land Transfers - Kelvin Jute Company Ltd. v. Appropriate Authority

Date: May 19, 1990
Judicial Affirmation on Proper Implementation of Section 269UD: Rejecting Premature Objections in Land Transfers - Kelvin Jute Company Ltd. v. Appropriate Authority 1. Introduction The case of The...
Mandatory Vacation of Ex Parte Interim Orders under Article 226(3) - Krishan Kumar Aganvala v. Reserve Bank Of India

Mandatory Vacation of Ex Parte Interim Orders under Article 226(3) - Krishan Kumar Aganvala v. Reserve Bank Of India

Date: May 9, 1990
Mandatory Vacation of Ex Parte Interim Orders under Article 226(3) Krishan Kumar Aganvala v. Reserve Bank Of India And Others Calcutta High Court, May 8, 1990 Introduction The case of Krishan Kumar...
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