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Calcutta High Court Case Commentaries

Deductibility of Expenditures Under Section 37(1): Insights from Commissioner Of Income-Tax v. New Savan Sugar And Gur Refining Co. Ltd.

Deductibility of Expenditures Under Section 37(1): Insights from Commissioner Of Income-Tax v. New Savan Sugar And Gur Refining Co. Ltd.

Date: Apr 19, 1989
Deductibility of Expenditures Under Section 37(1): Insights from Commissioner Of Income-Tax v. New Savan Sugar And Gur Refining Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. New...
Discretionary Allocation of Pendente Lite and Post-Decree Interest in United Bank of India v. Rashyan Udyog And Others

Discretionary Allocation of Pendente Lite and Post-Decree Interest in United Bank of India v. Rashyan Udyog And Others

Date: Apr 13, 1989
Discretionary Allocation of Pendente Lite and Post-Decree Interest United Bank of India v. Rashyan Udyog And Others, Etc. Court: Calcutta High Court Date: April 12, 1989 Introduction The case of...
Misbranding in Fruit Beverages: Consumer Protection under Food Adulteration Laws

Misbranding in Fruit Beverages: Consumer Protection under Food Adulteration Laws

Date: Apr 12, 1989
Misbranding in Fruit Beverages: Consumer Protection under Food Adulteration Laws Introduction The case of Consumer Unity & Trust Society v. State Of West Bengal & Ors. adjudicated by the Calcutta...
Probate Principles Reinforced in Sushila Bala Saha v. Saraswati Mondal

Probate Principles Reinforced in Sushila Bala Saha v. Saraswati Mondal

Date: Feb 24, 1989
Probate Principles Reinforced in Sushila Bala Saha v. Saraswati Mondal (1989) Introduction The case of Sushila Bala Saha v. Saraswati Mondal, adjudicated by the Calcutta High Court on February 23,...
Strict Interpretation of Section 35B: Brooke Bond India Ltd. v. Commissioner Of Income-Tax

Strict Interpretation of Section 35B: Brooke Bond India Ltd. v. Commissioner Of Income-Tax

Date: Feb 18, 1989
Strict Interpretation of Section 35B: Brooke Bond India Ltd. v. Commissioner Of Income-Tax Introduction The case of Brooke Bond India Ltd. v. Commissioner Of Income-Tax, adjudicated by the Calcutta...
Transfer of Income and Diversion by Overriding Title: Insights from Commissioner Of Income-Tax v. Jhanzie Tea Association

Transfer of Income and Diversion by Overriding Title: Insights from Commissioner Of Income-Tax v. Jhanzie Tea Association

Date: Feb 15, 1989
Transfer of Income and Diversion by Overriding Title: Insights from Commissioner Of Income-Tax v. Jhanzie Tea Association 1. Introduction The case of Commissioner Of Income-Tax v. Jhanzie Tea...
Defining 'Regular Assessment' and its Implications on Penalty Imposition: Insights from Commissioner Of Income-Tax v. Smt. Radha Devi Poddar

Defining 'Regular Assessment' and its Implications on Penalty Imposition: Insights from Commissioner Of Income-Tax v. Smt. Radha Devi Poddar

Date: Feb 1, 1989
Defining 'Regular Assessment' and its Implications on Penalty Imposition: Insights from Commissioner Of Income-Tax v. Smt. Radha Devi Poddar Introduction The case of Commissioner Of Income-Tax v....
Calcutta High Court in Trident Television Pvt. Ltd. v. Collector of Customs: Upholding Import License Compliance and Valuation Consistency

Calcutta High Court in Trident Television Pvt. Ltd. v. Collector of Customs: Upholding Import License Compliance and Valuation Consistency

Date: Dec 17, 1988
Calcutta High Court in Trident Television Pvt. Ltd. v. Collector of Customs: Upholding Import License Compliance and Valuation Consistency Introduction The case of Trident Television Private Limited...
Customs Valuation Integrity: Insights from Ghanshyam Chejra v. Collector of Customs

Customs Valuation Integrity: Insights from Ghanshyam Chejra v. Collector of Customs

Date: Dec 17, 1988
Customs Valuation Integrity: Insights from Ghanshyam Chejra v. Collector of Customs Introduction The case of Ghanshyam Chejra v. Collector of Customs, adjudicated by the Calcutta High Court on...
Discretionary Application of Section 216 in Income-Tax Assessments: Insights from Commissioner Of Income-Tax v. Hindusthan Sanitary Ware And Industries Ltd.

Discretionary Application of Section 216 in Income-Tax Assessments: Insights from Commissioner Of Income-Tax v. Hindusthan Sanitary Ware And Industries Ltd.

Date: Dec 17, 1988
Discretionary Application of Section 216 in Income-Tax Assessments: Insights from Commissioner Of Income-Tax v. Hindusthan Sanitary Ware And Industries Ltd. Introduction The case of Commissioner Of...
Expanding Exceptions for Excess Cash Payments under Section 40A(3) – Giridharilal Goenka v. CIT

Expanding Exceptions for Excess Cash Payments under Section 40A(3) – Giridharilal Goenka v. CIT

Date: Dec 15, 1988
Expanding Exceptions for Excess Cash Payments under Section 40A(3) – Giridharilal Goenka v. Commissioner Of Income-Tax 1. Introduction Giridharilal Goenka v. Commissioner Of Income-Tax is a landmark...
Retention Money Accounting under Mercantile System: Insights from Commissioner Of Income-Tax v. Simplex Concrete Piles (India) Pvt. Ltd.

Retention Money Accounting under Mercantile System: Insights from Commissioner Of Income-Tax v. Simplex Concrete Piles (India) Pvt. Ltd.

Date: Dec 6, 1988
Retention Money Accounting under Mercantile System: Insights from Commissioner Of Income-Tax v. Simplex Concrete Piles (India) Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Simplex...
Mahindra & Mahindra v. Sm. Kohinoor Debi: Establishing Precedent on Long-Term Lease Exemptions under West Bengal Premises Tenancy Act

Mahindra & Mahindra v. Sm. Kohinoor Debi: Establishing Precedent on Long-Term Lease Exemptions under West Bengal Premises Tenancy Act

Date: Dec 2, 1988
Mahindra & Mahindra v. Sm. Kohinoor Debi: Establishing Precedent on Long-Term Lease Exemptions under West Bengal Premises Tenancy Act Introduction The case of Mahindra & Mahindra v. Sm. Kohinoor Debi...
Prohibition of Recovering Benami Property: Insights from Urmila Bala Dasi v. Probodh Chandra Ghosh

Prohibition of Recovering Benami Property: Insights from Urmila Bala Dasi v. Probodh Chandra Ghosh

Date: Oct 13, 1988
Prohibition of Recovering Benami Property: Insights from Urmila Bala Dasi v. Probodh Chandra Ghosh Introduction The case of Urmila Bala Dasi v. Probodh Chandra Ghosh And Another adjudicated by the...
Jurisdictional Boundaries of Writ Courts in Challenging Statutory Show Cause Notices: Analysis of I.T.C Ltd. v. Union Of India

Jurisdictional Boundaries of Writ Courts in Challenging Statutory Show Cause Notices: Analysis of I.T.C Ltd. v. Union Of India

Date: Oct 13, 1988
Jurisdictional Boundaries of Writ Courts in Challenging Statutory Show Cause Notices: Analysis of I.T.C Ltd. v. Union Of India Introduction The case of I.T.C Ltd. v. Union Of India, adjudicated by...
Clarifying the Scope of 'Financial Year' for Interest under Section 215: Birla Cotton Spinning v. CIT

Clarifying the Scope of 'Financial Year' for Interest under Section 215: Birla Cotton Spinning v. CIT

Date: Oct 12, 1988
Clarifying the Scope of 'Financial Year' for Interest under Section 215: Birla Cotton Spinning v. Commissioner of Income-Tax Introduction The case of Birla Cotton Spinning and Weaving Mills Ltd. v....
Expansive Jurisdiction under Section 438 CrPC: Insights from Diptendu Nayek v. State of West Bengal

Expansive Jurisdiction under Section 438 CrPC: Insights from Diptendu Nayek v. State of West Bengal

Date: Oct 8, 1988
Expansive Jurisdiction under Section 438 CrPC: Insights from Diptendu Nayek & Ors. v. State of West Bengal & Ors. 1. Introduction The case of Diptendu Nayek & Ors. v. State of West Bengal & Ors....
Addressing Procedural Discrimination in Christian Divorce Cases: Ramish Francis Toppo v. Violet Francis Toppo

Addressing Procedural Discrimination in Christian Divorce Cases: Ramish Francis Toppo v. Violet Francis Toppo

Date: Aug 23, 1988
Addressing Procedural Discrimination in Christian Divorce Cases: Ramish Francis Toppo v. Violet Francis Toppo Introduction The case of Ramish Francis Toppo v. Violet Francis Toppo, adjudicated by the...
Reforming Section 17 of the Indian Divorce Act: Insights from Swapna Ghosh v. Sadananda Ghosh

Reforming Section 17 of the Indian Divorce Act: Insights from Swapna Ghosh v. Sadananda Ghosh

Date: Jul 23, 1988
Reforming Section 17 of the Indian Divorce Act: Insights from Swapna Ghosh v. Sadananda Ghosh Introduction The case of Swapna Ghosh v. Sadananda Ghosh And Another, adjudicated by the Calcutta High...
Raj Kumar Gupta v. Barbara Gupta: Establishing the Paramountcy of Child's Welfare in Custody Disputes

Raj Kumar Gupta v. Barbara Gupta: Establishing the Paramountcy of Child's Welfare in Custody Disputes

Date: Jul 22, 1988
Raj Kumar Gupta v. Barbara Gupta: Establishing the Paramountcy of Child's Welfare in Custody Disputes Introduction Raj Kumar Gupta v. Barbara Gupta, decided by the Calcutta High Court on July 21,...
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