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  • Commentaries
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Calcutta High Court Case Commentaries

Affirmative Exemption for Partnership Firm Property under Section 5(1)(iv): Commissioner Of Wealth-Tax, West Bengal-Xiv v. Mira Mehta

Affirmative Exemption for Partnership Firm Property under Section 5(1)(iv): Commissioner Of Wealth-Tax, West Bengal-Xiv v. Mira Mehta

Date: Mar 26, 1985
Affirmative Exemption for Partnership Firm Property under Section 5(1)(iv): Commissioner Of Wealth-Tax, West Bengal-Xiv v. Mira Mehta Introduction The case of Commissioner Of Wealth-Tax, West...
Admissibility of Additional Grounds of Appeal Under Section 35B: Madhu Jay Anti P. Ltd. v. CIT

Admissibility of Additional Grounds of Appeal Under Section 35B: Madhu Jay Anti P. Ltd. v. CIT

Date: Mar 21, 1985
Admissibility of Additional Grounds of Appeal Under Section 35B: Madhu Jay Anti P. Ltd. v. Commissioner Of Income-Tax Introduction The case of Madhu Jay Anti P. Ltd. v. Commissioner Of Income-Tax,...
Proper Sequencing of Loss Set-Off and Deductions Under Sections 80L and 80M Affirmed: Insights from CIT v. Bengal Assam Steamship Co. Ltd.

Proper Sequencing of Loss Set-Off and Deductions Under Sections 80L and 80M Affirmed: Insights from CIT v. Bengal Assam Steamship Co. Ltd.

Date: Mar 12, 1985
Proper Sequencing of Loss Set-Off and Deductions Under Sections 80L and 80M Affirmed: Insights from CIT v. Bengal Assam Steamship Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West...
Enforcement of Noise Pollution Regulations in Transport Vehicles: Rabin Mukherjee v. State Of West Bengal

Enforcement of Noise Pollution Regulations in Transport Vehicles: Rabin Mukherjee v. State Of West Bengal

Date: Mar 6, 1985
Enforcement of Noise Pollution Regulations in Transport Vehicles: Rabin Mukherjee And Others v. State Of West Bengal And Others Introduction The case of Rabin Mukherjee And Others v. State Of West...
Expansion of Interlocutory Injunctions for Restoration of Possession: Indian Cable Co. Ltd. v. Smt. Sumitra Chakraborty

Expansion of Interlocutory Injunctions for Restoration of Possession: Indian Cable Co. Ltd. v. Smt. Sumitra Chakraborty

Date: Mar 1, 1985
Expansion of Interlocutory Injunctions for Restoration of Possession: Indian Cable Company Limited v. Smt. Sumitra Chakraborty Introduction The case Indian Cable Company Limited v. Smt. Sumitra...
Capital Employed Calculation and Weighted Deductions under the Income-Tax Act: Insights from Bharat General And Textile Industries Ltd. v. Commissioner Of Income-Tax

Capital Employed Calculation and Weighted Deductions under the Income-Tax Act: Insights from Bharat General And Textile Industries Ltd. v. Commissioner Of Income-Tax

Date: Feb 5, 1985
Capital Employed Calculation and Weighted Deductions under the Income-Tax Act: Insights from Bharat General And Textile Industries Ltd. v. Commissioner Of Income-Tax Introduction The case of Bharat...
Calcutta High Court Establishes Precedent on Tenant Ejectment Under West Bengal Premises Tenancy Act, 1956

Calcutta High Court Establishes Precedent on Tenant Ejectment Under West Bengal Premises Tenancy Act, 1956

Date: Feb 2, 1985
Calcutta High Court Establishes Precedent on Tenant Ejectment Under West Bengal Premises Tenancy Act, 1956 Introduction The case of Nishambhu Ch Jana v. Sova Guha adjudicated by the Calcutta High...
Commissioner of Income-Tax v. Birla Cotton Spinning: Burden of Proof for Penalty under Section 273(a)

Commissioner of Income-Tax v. Birla Cotton Spinning: Burden of Proof for Penalty under Section 273(a)

Date: Feb 1, 1985
Commissioner of Income-Tax v. Birla Cotton Spinning: Burden of Proof for Penalty under Section 273(a) Introduction The case of Commissioner Of Income-Tax, Central-I v. Birla Cotton Spinning And...
Reaffirming Penalty Applicability on Estimated Unexplained Investments under Section 271(1)(c): Shri Loknath Chowdhury v. Commissioner Of Income-Tax, West Bengal-I

Reaffirming Penalty Applicability on Estimated Unexplained Investments under Section 271(1)(c): Shri Loknath Chowdhury v. Commissioner Of Income-Tax, West Bengal-I

Date: Jan 29, 1985
Reaffirming Penalty Applicability on Estimated Unexplained Investments under Section 271(1)(c): Shri Loknath Chowdhury v. Commissioner Of Income-Tax, West Bengal-I Introduction The case of Shri...
Gross Dividend Exclusion Unaffected by IT Act Deductions: Analysis of Commissioner Of Income-Tax v. Jiyajeerao Cotton Mills Ltd.

Gross Dividend Exclusion Unaffected by IT Act Deductions: Analysis of Commissioner Of Income-Tax v. Jiyajeerao Cotton Mills Ltd.

Date: Jan 15, 1985
Gross Dividend Exclusion Unaffected by IT Act Deductions: Analysis of Commissioner Of Income-Tax v. Jiyajeerao Cotton Mills Ltd. Introduction The case of Commissioner Of Income-Tax v. Jiyajeerao...
Doon Foundation v. Commissioner Of Income-Tax: Establishing Tax Exemption for Educational Institutions

Doon Foundation v. Commissioner Of Income-Tax: Establishing Tax Exemption for Educational Institutions

Date: Jan 8, 1985
Doon Foundation v. Commissioner Of Income-Tax: Establishing Tax Exemption for Educational Institutions Introduction The case of Commissioner Of Income-Tax, West Bengal-Vii, Calcutta v. Doon...
Honest Advance Tax Estimation: Insights from Commissioner Of Income-Tax v. Birla Cotton Spinning & Weaving Mills Ltd.

Honest Advance Tax Estimation: Insights from Commissioner Of Income-Tax v. Birla Cotton Spinning & Weaving Mills Ltd.

Date: Jan 2, 1985
Honest Advance Tax Estimation: Insights from Commissioner Of Income-Tax v. Birla Cotton Spinning & Weaving Mills Ltd. Introduction The case of Commissioner Of Income-Tax v. Birla Cotton Spinning &...
Determining Jurisdictional Pathways for Article 226 Petitions: Insights from University of Calcutta v. Shyamal Kumar Das

Determining Jurisdictional Pathways for Article 226 Petitions: Insights from University of Calcutta v. Shyamal Kumar Das

Date: Dec 21, 1984
Determining Jurisdictional Pathways for Article 226 Petitions: Insights from University of Calcutta v. Shyamal Kumar Das Introduction The case of University of Calcutta v. Shyamal Kumar Das, decided...
Affirmation of Compromise Decree Enforceability Over Pecuniary Jurisdiction Challenges: Gosto Behari Pramanik v. Malati Sen

Affirmation of Compromise Decree Enforceability Over Pecuniary Jurisdiction Challenges: Gosto Behari Pramanik v. Malati Sen

Date: Dec 21, 1984
Affirmation of Compromise Decree Enforceability Over Pecuniary Jurisdiction Challenges Introduction The case of Gosto Behari Pramanik v. Malati Sen And Others adjudicated by the Calcutta High Court...
Establishment of Religious Facilities Excludes Charitable Deduction Under Section 80G: A Comprehensive Analysis of Commissioner Of Income-Tax v. Upper Ganges Sugar Mills Ltd.

Establishment of Religious Facilities Excludes Charitable Deduction Under Section 80G: A Comprehensive Analysis of Commissioner Of Income-Tax v. Upper Ganges Sugar Mills Ltd.

Date: Dec 14, 1984
Establishment of Religious Facilities Excludes Charitable Deduction Under Section 80G Introduction The case of Commissioner Of Income-Tax, Central-I, Calcutta v. Upper Ganges Sugar Mills Ltd....
Comprehensive Commentary on Commissioner Of Income-Tax v. Jayashree Charity Trust

Comprehensive Commentary on Commissioner Of Income-Tax v. Jayashree Charity Trust

Date: Dec 12, 1984
Tax Deducted at Source and Section 80K Implications: Insights from Commissioner Of Income-Tax v. Jayashree Charity Trust 1. Introduction The case of Commissioner Of Income-Tax, Central-I, Calcutta v....
Obligations of Banks Under Demonetization Ordinances and the Scope of Confidentiality Duties

Obligations of Banks Under Demonetization Ordinances and the Scope of Confidentiality Duties

Date: Nov 20, 1984
Obligations of Banks Under Demonetization Ordinances and the Scope of Confidentiality Duties Introduction The case of Shankarlal Agarwalla v. State Bank Of India And Another adjudicated by the...
Subir Roy v. S.K Chattopadhyay: Affirmation of Section 132's Search and Seizure Powers under the Income-tax Act

Subir Roy v. S.K Chattopadhyay: Affirmation of Section 132's Search and Seizure Powers under the Income-tax Act

Date: Nov 20, 1984
Subir Roy v. S.K Chattopadhyay: Affirmation of Section 132's Search and Seizure Powers under the Income-tax Act Introduction The case of Subir Roy and Another v. S.K Chattopadhyay and Others was...
Reaffirmation of the Independence of Bank Guarantees: National Project Construction Corporation Ltd. v. G. Ranjan

Reaffirmation of the Independence of Bank Guarantees: National Project Construction Corporation Ltd. v. G. Ranjan

Date: Sep 20, 1984
Reaffirmation of the Independence of Bank Guarantees: National Project Construction Corporation Ltd. v. G. Ranjan Introduction The case of National Project Construction Corporation Ltd. v. G. Ranjan...
Continuity of Corporate Identity Post Name Change: Pioneer Protective Glass Fibre P. Ltd. v. Fibre Glass Pilkington Ltd.

Continuity of Corporate Identity Post Name Change: Pioneer Protective Glass Fibre P. Ltd. v. Fibre Glass Pilkington Ltd.

Date: Sep 6, 1984
Continuity of Corporate Identity Post Name Change: Pioneer Protective Glass Fibre P. Ltd. v. Fibre Glass Pilkington Ltd. Introduction The case of Pioneer Protective Glass Fibre P. Ltd. v. Fibre Glass...
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