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Banerjee & Banerjee v. Hindusthan Steel Works Construction Ltd.: Conditions for Enforcing Bank Guarantees Introduction The case Banerjee & Banerjee v. Hindusthan Steel Works Construction Ltd. And...
Central Excise Classification and Refunds: Insights from Gonterman Peipers Judgment 1. Introduction The case of Gonterman Peipers (India) Limited v. Additional Secretary To The Government Of India...
Exemption of Excise Duty on By-Products: Comprehensive Analysis of Dilichand Shreelal v. Collector Of Central Excise And Ors. 1. Introduction The case of Dilichand Shreelal v. Collector Of Central...
Exemption from Central Excise Duty on By-Products: Dulichand Shreelal v. Collector Of Central Excise And Others Introduction The case of Dulichand Shreelal v. Collector Of Central Excise And Others...
Deemed Dividend and Director Transactions: Analysis of M.D Jindal v. Commissioner Of Income-Tax Introduction The case of M.D Jindal v. Commissioner Of Income-Tax adjudicated by the Calcutta High...
Refund of Unauthorized Excise Duty: Calcutta Paper Mills Manufacturing Co. v. Customs, Excise And Gold Control Appellate Tribunal Introduction The case of Calcutta Paper Mills Manufacturing Co. v....
Exclusion of Accrued Interest and Classification of Commercial Assets: Insights from Commissioner Of Income-Tax v. Bengal Jute Mills Co. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Clarifying the Non-Taxable Nature of Windfall Compensation in Corporate Relationships: A Commentary on Commissioner Of Income-Tax v. Stewarts And Lloyds Of India Ltd. Introduction The case of...
Calcutta High Court Upholds Strict Compliance with Excise Sale Price Declarations and Valid Delegation of Collector Authority in I.T.C. Ltd. v. Union of India Introduction The case of I.T.C. Ltd. And...
Setting Aside Dismissal for Non-Prosecution: Insights from S.C Sons (P) Ltd. v. Sm. Brahma Devi Sharma And Others Introduction The case of S.C Sons (P) Ltd. v. Sm. Brahma Devi Sharma And Others,...
Discretion of Trial Courts in Accepting Late Written Statements Post Ex Parte Hearings: Insights from Ramesh Chandra Bhattacharyya v. Corporation of Calcutta Introduction The case of Ramesh Chandra...
Capital vs. Revenue: The Distinction in Share Transactions - Insights from Commissioner Of Income-Tax v. Calcutta Discount Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Validity of Incomplete Income Tax Returns: Insights from Commissioner Of Income-Tax v. Bharat Refineries Ltd. Introduction The case of Commissioner Of Income-Tax v. Bharat Refineries Ltd. adjudicated...
Rental Income Reclassified as 'Other Sources' and Set-off of Unabsorbed Depreciation: Insights from Commissioner Of Income-Tax v. Premchand Jute Mills Ltd. Introduction The landmark judgment in...
Deductibility of Interest on Borrowings for New Business Ventures: Precedent in Dey's Medical Stores v. CIT Introduction The case of Dey'S Medical Stores Mfg. (P.) Ltd. v. Commissioner Of Income-Tax...
Enforceability of Bank Guarantees and Indemnities: Centax (India) Ltd. v. Vinmar Impex Inc. Introduction The case of Centax (India) Ltd. v. Vinmar Impex Inc., And Others, adjudicated by the Calcutta...
Mandatory Compliance with Stamp Requirements under Section 108 Companies Act: Analysis of Nuddea Tea Co. Ltd. v. Asok Kumar Saha 1. Introduction The case of Nuddea Tea Co. Ltd. v. Asok Kumar Saha...
Clarifying Jurisdictional Bounds in Income Tax Reassessments: Smt. Tarawati Debi Agarwal v. Income-Tax Officer Introduction The case of Smt. Tarawati Debi Agarwal v. Income-Tax Officer was...
Authority to Operate Industrial Workshops: Insights from Jadunath Basak v. Mritunjoy Sett Introduction The case of Jadunath Basak v. Mritunjoy Sett And Others adjudicated by the Calcutta High Court...
Jurisdictional Boundaries under Article 226: Insights from Everest Coal Co Pvt Ltd v. Coal Controller Introduction The case of Everest Coal Co Pvt Ltd v. Coal Controller, adjudicated by the Calcutta...