Clarification on Section 68: Discerning Notional Transactions in Jatia Investment Co. v. Commissioner Of Income-Tax Introduction The case of Jatia Investment Co. v. Commissioner Of Income-Tax is a...
Calcutta High Court Reinforces Proper Valuation and Procedural Fairness in Customs Importation Dispute Introduction The case of Sandip Agarwal v. Collector of Customs adjudicated by the Calcutta High...
Sewduttroy Rambullav v. Commissioner Of Income-Tax: Upholding the Principle of Speaking Orders in Income Tax Assessments Introduction The case of Sewduttroy Rambullav And Son v. Commissioner Of...
Equal Pay for Equal Work: Upholding Constitutional Equality in Government Employment Introduction This commentary examines the landmark judgment delivered by the Calcutta High Court on July 20, 1992,...
Retrospective Application of Section 43B Provisos in Income-Tax Assessment: Insights from Commissioner Of Income-Tax v. K.L Thirani And Co. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Establishing Mental Cruelty as Grounds for Divorce: Amarendranath Sannyal v. Krishna Sannyal Introduction The case of Amarendranath Sannyal v. Krishna Sannyal adjudicated by the Calcutta High Court...
Effective Publication of Customs Notifications: Ruling in Jindal Strips Ltd. v. Collector Of Customs Introduction The case of Jindal Strips Ltd. v. Collector Of Customs adjudicated by the Calcutta...
Assessment of Bona Fide Belief in Advance Tax Filing: Insights from Commissioner Of Income-Tax v. Off Shore India Ltd. Introduction In the landmark case of Commissioner Of Income-Tax v. Off Shore...
Expanding the Definition of 'Factory' and Exercising Discretion under Section 35F: Insights from Bongaigaon Refinery & Petrochem. Ltd. v. Collector of C. Ex. (A), Cal. Introduction The judgment in...
Tribunal's Misuse of Judicial Discretion in Income-Tax Assessment Introduction The case of Commissioner Of Income-Tax v. Gokul Chand Agarwal (Calcutta High Court, 1992) centers on the procedural and...
Extension of Limitation Period and Accrual of Income: Arrah Sasaram Light Railway Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Arrah Sasaram Light Railway Co. Ltd. v. Commissioner...
R.K Gupta v. Coal India Limited & Ors.: Upholding Fair Promotion Practices in Public Sector Enterprises Introduction The case of R.K Gupta v. Coal India Limited & Ors. adjudicated by the Calcutta...
Assessment of Discretionary Trusts as Individuals: Insights from Commissioner Of Income-Tax v. Shri Krishna Bandar Trust Introduction The case of Commissioner Of Income-Tax v. Shri Krishna Bandar...
Bharat Coking Coal Limited v. M/S. Jharia Talkies: Expanding Jurisdiction under Article 226 Introduction The case of Bharat Coking Coal Limited v. M/S. Jharia Talkies & Cold Storage Private Ltd....
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd. Introduction The case of Commissioner Of Income-Tax v. Cominco Binani Zinc Ltd. adjudicated by...
Reaffirming Reassessment Powers under Section 147 Post Section 143(1)(a) Assessment Introduction The case of Jorawar Singh Baid v. Asst. Commissioner Of Income-Tax And Others (Calcutta High Court,...
Assessment of Procedural Integrity in Income Tax Evaluations: Insights from Commissioner Of Income-Tax v. Active Traders (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. Active...
Validating Income Tax Returns: Interpretation of Sections 140(c) and 292B Introduction The case of National Insurance Co. Ltd. v. Commissioner Of Income-Tax, adjudicated by the Calcutta High Court on...
Investment Allowance Denied to Hotel Business: Commissioner Of Income-Tax v. S.P Jaiswal Estates (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. S.P Jaiswal Estates (P.) Ltd....
Clarifying the Scope of "Manufacture or Produce Articles" under Section 80J: Insights from Commissioner Of Income-Tax v. Madgul Udyog Introduction The case of Commissioner Of Income-Tax v. Madgul...