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Calcutta High Court Case Commentaries

Defining Mental Cruelty in Divorce: Analysis of Sm. Santana Banerjee v. Sachindra Nath Banerjee

Defining Mental Cruelty in Divorce: Analysis of Sm. Santana Banerjee v. Sachindra Nath Banerjee

Date: Sep 29, 1989
Defining Mental Cruelty in Divorce: Analysis of Sm. Santana Banerjee v. Sachindra Nath Banerjee Introduction The case of Sm. Santana Banerjee v. Sachindra Nath Banerjee, adjudicated by the Calcutta...
Hari Majhi v. The State: Reevaluation of Consent and Cheating under IPC Sections 376 and 417

Hari Majhi v. The State: Reevaluation of Consent and Cheating under IPC Sections 376 and 417

Date: Sep 27, 1989
Hari Majhi v. The State: Reevaluation of Consent and Cheating under IPC Sections 376 and 417 Introduction The case of Hari Majhi Hari Malik v. The State, adjudicated by the Calcutta High Court on...
Interest-Free Loans to Directors Not Considered Perquisites Under Section 2(24)(iv) of the Income-Tax Act

Interest-Free Loans to Directors Not Considered Perquisites Under Section 2(24)(iv) of the Income-Tax Act

Date: Sep 19, 1989
Interest-Free Loans to Directors Not Considered Perquisites Under Section 2(24)(iv) of the Income-Tax Act Introduction The case of Commissioner Of Income-Tax v. P.R.S Oberoi adjudicated by the...
Interpretation of Arbitration Clauses: Insights from State Of West Bengal v. Haripada Santra

Interpretation of Arbitration Clauses: Insights from State Of West Bengal v. Haripada Santra

Date: Sep 15, 1989
Interpretation of Arbitration Clauses: Insights from State Of West Bengal v. Haripada Santra Introduction The case of State Of West Bengal v. Haripada Santra adjudicated by the Calcutta High Court on...
Determining Tenancy Rights and Eviction Procedures Following the Death of a Tenant: Insights from Smt. Sumilita Bhattacharjee & Anr. v. Smt. Nila Chatterjee

Determining Tenancy Rights and Eviction Procedures Following the Death of a Tenant: Insights from Smt. Sumilita Bhattacharjee & Anr. v. Smt. Nila Chatterjee

Date: Sep 13, 1989
Determining Tenancy Rights and Eviction Procedures Following the Death of a Tenant: Insights from Smt. Sumilita Bhattacharjee & Anr. v. Smt. Nila Chatterjee Introduction The case of Smt. Sumilita...
Jurisdictional Boundaries of High Court Judges: Limits on Authority to Modify Interim Orders

Jurisdictional Boundaries of High Court Judges: Limits on Authority to Modify Interim Orders

Date: Sep 6, 1989
Jurisdictional Boundaries of High Court Judges: Limits on Authority to Modify Interim Orders Introduction The case of Sohan Lal Baid v. State Of West Bengal And Others adjudicated by the Calcutta...
Compliance with Section 192 and Section 201(1A) of the Income-Tax Act: Insights from British Airways v. Commissioner Of Income-Tax

Compliance with Section 192 and Section 201(1A) of the Income-Tax Act: Insights from British Airways v. Commissioner Of Income-Tax

Date: Sep 6, 1989
Compliance with Section 192 and Section 201(1A) of the Income-Tax Act: Insights from British Airways v. Commissioner Of Income-Tax Introduction The case of British Airways v. Commissioner Of...
Clarifying the Scope of Income Tax Liability on Expatriate Furlough Payments: Grindlays Bank Ltd. v. CIT

Clarifying the Scope of Income Tax Liability on Expatriate Furlough Payments: Grindlays Bank Ltd. v. CIT

Date: Sep 6, 1989
Clarifying the Scope of Income Tax Liability on Expatriate Furlough Payments: Grindlays Bank Ltd. v. CIT Introduction The case of Grindlays Bank Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Deductibility of Ex Gratia Bonus Payments Beyond Statutory Requirements Under Section 36(1)(ii)

Deductibility of Ex Gratia Bonus Payments Beyond Statutory Requirements Under Section 36(1)(ii)

Date: Aug 23, 1989
Deductibility of Ex Gratia Bonus Payments Beyond Statutory Requirements Under Section 36(1)(ii) 1. Introduction The case of Commissioner Of Income-Tax v. Shaw Wallace And Co. Ltd. adjudicated by the...
Separation of Bank Guarantee Contracts in Arbitration: Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami

Separation of Bank Guarantee Contracts in Arbitration: Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami

Date: Aug 15, 1989
Separation of Bank Guarantee Contracts in Arbitration: Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami 1. Introduction The case of Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami...
Exclusion of Net Dividend in Chargeable Profits: Insights from Commissioner Of Income-Tax (Central), Calcutta v. Hindustan Gum And Chemicals Ltd.

Exclusion of Net Dividend in Chargeable Profits: Insights from Commissioner Of Income-Tax (Central), Calcutta v. Hindustan Gum And Chemicals Ltd.

Date: Aug 2, 1989
Exclusion of Net Dividend in Chargeable Profits: Insights from Commissioner Of Income-Tax (Central), Calcutta v. Hindustan Gum And Chemicals Ltd. Introduction The case Commissioner Of Income-Tax...
Establishing Monthly Tenancy Rights Under Unregistered Leases: Pieco Electronics And Electricals Ltd. v. Smt. Tribeni Devi

Establishing Monthly Tenancy Rights Under Unregistered Leases: Pieco Electronics And Electricals Ltd. v. Smt. Tribeni Devi

Date: Jul 28, 1989
Establishing Monthly Tenancy Rights Under Unregistered Leases: Pieco Electronics And Electricals Ltd. v. Smt. Tribeni Devi Introduction The case of Pieco Electronics And Electricals Ltd. v. Smt....
Madgul Udyog v. Commissioner Of Income-Tax: Redefining Ownership in Income-Tax Law

Madgul Udyog v. Commissioner Of Income-Tax: Redefining Ownership in Income-Tax Law

Date: Jul 6, 1989
Madgul Udyog v. Commissioner Of Income-Tax: Redefining Ownership in Income-Tax Law Introduction The case of Madgul Udyog v. Commissioner Of Income-Tax addressed pivotal questions regarding the...
Limits on Section 176(4) Application: Commissioner of Income-Tax v. Justice R.M Datta

Limits on Section 176(4) Application: Commissioner of Income-Tax v. Justice R.M Datta

Date: Jul 5, 1989
Limits on Section 176(4) Application: Commissioner of Income-Tax v. Justice R.M Datta Introduction The case of Commissioner Of Income-Tax v. Justice R.M Datta is a landmark judgment delivered by the...
Clarification on Separateness of Penalty Proceedings: Commissioner Of Income-Tax v. Linotype And Machinery Ltd.

Clarification on Separateness of Penalty Proceedings: Commissioner Of Income-Tax v. Linotype And Machinery Ltd.

Date: Jul 4, 1989
Clarification on Separateness of Penalty Proceedings: Commissioner Of Income-Tax v. Linotype And Machinery Ltd. Introduction The case of Commissioner Of Income-Tax v. Linotype And Machinery Ltd....
Effective Date of Gift: Execution vs. Registration – Analysis of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett And Others

Effective Date of Gift: Execution vs. Registration – Analysis of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett And Others

Date: Jul 4, 1989
Effective Date of Gift: Execution vs. Registration Analysis of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett And Others Introduction The case of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett...
Taxation of Government Subsidies and Incentives: Insights from Kesoram Industries v. CIT

Taxation of Government Subsidies and Incentives: Insights from Kesoram Industries v. CIT

Date: Jun 29, 1989
Taxation of Government Subsidies and Incentives: Insights from Kesoram Industries And Cotton Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Kesoram Industries And Cotton Mills Ltd....
Assessment of Accrued Interest Income in Income-Tax Law: Analysis of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax

Assessment of Accrued Interest Income in Income-Tax Law: Analysis of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax

Date: Jun 6, 1989
Assessment of Accrued Interest Income in Income-Tax Law: Analysis of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax Introduction The case of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax...
Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Section 144B in Disallowing Revenue Expenditures

Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Section 144B in Disallowing Revenue Expenditures

Date: Jun 6, 1989
Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Section 144B in Disallowing Revenue Expenditures Introduction The case of Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax...
Defining Revenue Expenditure in Service Agreements: Insights from Commissioner Of Income-Tax v. Birla Jute Manufacturing Co. Ltd.

Defining Revenue Expenditure in Service Agreements: Insights from Commissioner Of Income-Tax v. Birla Jute Manufacturing Co. Ltd.

Date: May 16, 1989
Defining Revenue Expenditure in Service Agreements: Insights from Commissioner Of Income-Tax v. Birla Jute Manufacturing Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Birla Jute...
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