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Calcutta High Court Clarifies Central Government's Authority to Modify Customs Duty Rates Introduction The case of Indian Rayon Corporation And Etc. v. Collector Of Customs was adjudicated by the...
Overriding Title and Diversion of Income in Tax Assessment: Insights from Commissioner Of Income-Tax v. A. Tosh & Sons (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. A. Tosh & Sons...
Doctrine of Merger in Tax Assessment Appeals: Insights from General Beopar Co. (Pvt.) Ltd. v. Commissioner Of Income-Tax Introduction The case of General Beopar Co. (Pvt.) Ltd. v. Commissioner Of...
Clarifying Installment Decrees and Interest Rates in Mortgage Enforcement on Movables: United Bank of India v. The New Glencoe Tea Co. Ltd. Introduction The case of United Bank of India v. The New...
Byomkesh Banerjee v. Nani Gopal Banik: Establishing the Validity of Offer and Acceptance via Postal Communication in Specific Performance Suits Introduction The case of Byomkesh Banerjee v. Nani...
Tax Implications of Compulsory Acquisition Under Section 41(2): Analysis of Commissioner Of Income-Tax v. United Provinces Electric Supply Co. Ltd. Introduction The case of Commissioner Of Income-Tax...
Jurisdictional Boundaries in Arbitration: West Bengal Industrial Infra-Strictire Development Corporation v. Star Engineering Co. (1986) Introduction The case of West Bengal Industrial Infra-Strictire...
Commissioner Of Income-Tax v. Peico Electronics & Electricals: Defining the Treatment of Debenture Redemption Reserves in Surtax Computations Introduction The case of Commissioner Of Income-Tax v....
Restitution of Confiscated Property: Insights from Union Of India And Others v. Shambhunath Karmakar And Others Introduction The case of Union Of India And Others v. Shambhunath Karmakar And Others...
Union Carbide India Ltd. v. Commissioner Of Income-Tax: Capital vs. Revenue Expenditure on Exchange Rate Fluctuations Introduction The case of Union Carbide India Ltd. v. Commissioner Of Income-Tax...
Union Carbide India Ltd.'s Deep Sea Fishing Division Recognized as an Industrial Undertaking under Section 80J of Income-Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax v. Union...
Strict Compliance with 'Reason to Believe' under Section 37 FERA: Calcutta High Court in Shrestha v. Union of India Introduction The case of Bishnu Krishna Shrestha v. Union Of India, adjudicated by...
Comprehensive Commentary on Indian Oxygen Ltd. v. Commissioner Of Income-Tax 1. Introduction The case of Indian Oxygen Ltd. v. Commissioner Of Income-Tax adjudicated by the Calcutta High Court on...
G. Atherton & Co. v. Commissioner Of Income-Tax: Precedent on Setoff of Business Loss and Deduction under Section 80M Introduction The case of G. Atherton & Co. v. Commissioner Of Income-Tax...
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....