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Calcutta High Court Case Commentaries

Exclusion of Accrued Interest and Classification of Commercial Assets: Insights from Commissioner Of Income-Tax v. Bengal Jute Mills Co. Ltd.

Exclusion of Accrued Interest and Classification of Commercial Assets: Insights from Commissioner Of Income-Tax v. Bengal Jute Mills Co. Ltd.

Date: Apr 25, 1986
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.

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.

Date: Apr 10, 1986
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

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

Date: Mar 28, 1986
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

Setting Aside Dismissal for Non-Prosecution: Insights from S.C Sons (P) Ltd. v. Sm. Brahma Devi Sharma And Others

Date: Mar 25, 1986
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

Discretion of Trial Courts in Accepting Late Written Statements Post Ex Parte Hearings: Insights from Ramesh Chandra Bhattacharyya v. Corporation of Calcutta

Date: Mar 22, 1986
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.

Capital vs. Revenue: The Distinction in Share Transactions - Insights from Commissioner Of Income-Tax v. Calcutta Discount Co. Pvt. Ltd.

Date: Mar 18, 1986
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.

Validity of Incomplete Income Tax Returns: Insights from Commissioner of Income-Tax v. Bharat Refineries Ltd.

Date: Mar 7, 1986
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.

Rental Income Reclassified as 'Other Sources' and Set-off of Unabsorbed Depreciation: Insights from Commissioner Of Income-Tax v. Premchand Jute Mills Ltd.

Date: Mar 6, 1986
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

Deductibility of Interest on Borrowings for New Business Ventures: Precedent in Dey's Medical Stores v. CIT

Date: Feb 19, 1986
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.

Enforceability of Bank Guarantees and Indemnities: Centax (India) Ltd. v. Vinmar Impex Inc.

Date: Feb 4, 1986
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

Mandatory Compliance with Stamp Requirements under Section 108 Companies Act: Analysis of Nuddea Tea Co. Ltd. v. Asok Kumar Saha

Date: Feb 4, 1986
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

Clarifying Jurisdictional Bounds in Income Tax Reassessments: Smt. Tarawati Debi Agarwal v. Income-Tax Officer

Date: Jan 16, 1986
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

Authority to Operate Industrial Workshops: Insights from Jadunath Basak v. Mritunjoy Sett

Date: Jan 8, 1986
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

Jurisdictional Boundaries under Article 226: Insights from Everest Coal Co Pvt Ltd v. Coal Controller

Date: Dec 25, 1985
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...
Calcutta High Court Sets Precedent on Fair Trial and Procedural Compliance in Lease Disputes

Calcutta High Court Sets Precedent on Fair Trial and Procedural Compliance in Lease Disputes

Date: Oct 1, 1985
Calcutta High Court Sets Precedent on Fair Trial and Procedural Compliance in Lease Disputes Introduction The case of Smt. Sulochana Devi Bubna v. Gobinda Chandra Nag And Others adjudicated by the...
Hindusthan Petroleum v. Agarwalla: Clarifying Lease Renewal and Statutory Tenancy under the ESSO Act

Hindusthan Petroleum v. Agarwalla: Clarifying Lease Renewal and Statutory Tenancy under the ESSO Act

Date: Sep 19, 1985
Hindusthan Petroleum v. Agarwalla: Clarifying Lease Renewal and Statutory Tenancy under the ESSO Act Introduction The case of Hindusthan Petroleum Corporation Ltd. v. R.P Agarwalla & Brothers (Pvt.)...
Affirmation of Inherent Powers in Enforcing Interim Injunctions: Sujit Pal v. Prabir Kumar Sun and Others

Affirmation of Inherent Powers in Enforcing Interim Injunctions: Sujit Pal v. Prabir Kumar Sun and Others

Date: Sep 3, 1985
Affirmation of Inherent Powers in Enforcing Interim Injunctions: Sujit Pal v. Prabir Kumar Sun and Others Introduction The case of Sujit Pal v. Prabir Kumar Sun and Others Opposite Parties was...
Calcutta High Court's Landmark Ruling on Inherent Powers Under Section 151 CPC

Calcutta High Court's Landmark Ruling on Inherent Powers Under Section 151 CPC

Date: Aug 15, 1985
Calcutta High Court's Landmark Ruling on Inherent Powers Under Section 151 CPC Introduction The case of Rameswar Sarkar v. State Of West Bengal And Others adjudicated by the Calcutta High Court on...
Enforcement of Partnership Firm Registration Requirements under Section 69: Insights from Abani Kanta Pal, In Re

Enforcement of Partnership Firm Registration Requirements under Section 69: Insights from Abani Kanta Pal, In Re

Date: Aug 7, 1985
Enforcement of Partnership Firm Registration Requirements under Section 69: Insights from Abani Kanta Pal, In Re Introduction The case of Abani Kanta Pal, In Re adjudicated by the Calcutta High Court...
Amritlal Chum v. Devi Ranjan Jha & Anr.: Clarifying the Scope of Section 630 of the Companies Act

Amritlal Chum v. Devi Ranjan Jha & Anr.: Clarifying the Scope of Section 630 of the Companies Act

Date: Jul 27, 1985
Amritlal Chum v. Devi Ranjan Jha & Anr.: Clarifying the Scope of Section 630 of the Companies Act Introduction The case of Amritlal Chum v. Devi Ranjan Jha & Anr. adjudicated by the Calcutta High...
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