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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...
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 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 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 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 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 Introduction The case of Amritlal Chum v. Devi Ranjan Jha & Anr. adjudicated by the Calcutta High...