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Determining Suit Classification for Jurisdiction under Clause 12: Insights from Tridandeeswami Bhakti Kusum Sraman Maharaj v. Mayapore Sree Chaitanya Math Introduction The case of Tridandeeswami...
Interpretation of Section 40A(7) in Gratuity Deductions: Analysis of Commissioner Of Income-Tax, Central-V, Calcutta v. New Swadeshi Mills Of Ahmedabad Ltd. Introduction The case of Commissioner Of...
Clarification on Excise Duty Exemption for Job Work: Associated Pigments Limited v. Collector Of Central Excise Introduction The case of Associated Pigments Limited v. Collector Of Central Excise,...
Invalidity of Mining Lease without Central Government Approval: Industrial Fuel Marketing Co. v. Union Of India Introduction Industrial Fuel Marketing Co. v. Union Of India is a landmark judgment...
Accrual of Interest Under Conditional Agreements: Insights from Commissioner Of Income-Tax v. Imperial Chemical Industries Introduction The case of Commissioner Of Income-Tax v. Imperial Chemical...
Calcutta High Court Validates Central Government's Aluminium Control Measures and Addresses Article 226 Jurisdiction in Union Of India v. Hindustan Aluminium Corporation Ltd. Introduction The case of...
Jurisdiction and Security Deposit Forfeiture in Contract Law: An Analysis of American Pipe Co. v. State of Uttar Pradesh Introduction The case of American Pipe Company v. State Of Uttar Pradesh...
Non-Deductibility of Surtax under Section 40(a)(ii): Insights from Molins Of India Ltd. v. Commissioner Of Income-Tax Introduction The case of Molins Of India Ltd. v. Commissioner Of Income-Tax, West...
Protection of Minority Shareholders Against Oppression and Unlawful Share Transfers: Bhubaneshwar Singh v. Kanthal India Ltd. Introduction The case of Bhubaneshwar Singh And Another v. Kanthal India...
West Bengal Financial Corporation v. Bertram Scott: Defining Secured Creditor's Right to Interest under C.P.C. Section 34 in Liquidation Introduction The case of West Bengal Financial Corporation And...
Possession as an Integral Component of Specific Performance: Debabrata Tarafder v. Biraj Mohan Bardhan Introduction The case of Debabrata Tarafder v. Biraj Mohan Bardhan, adjudicated by the Calcutta...
Ownership and Depreciation Rights in Income-Tax: Insights from Commissioner Of Income-Tax v. Salkia Transport Associates Introduction The case of Commissioner Of Income-Tax v. Salkia Transport...
Capital vs. Revenue Expenditure and Interest Deductions: Insights from Indian Explosives Ltd. v. CIT Introduction The case of Indian Explosives Ltd. v. Commissioner Of Income-Tax, West Bengal-II,...
Stanton & Stavely Case: Classification of Commission as Royalties and Fees under Income Tax Law Introduction The case of Commissioner Of Income Tax v. Stanton & Stavely (Overseas) Ltd. adjudicated by...
Defining 'Industrial Company' under the Finance Act, 1978: Insights from G.A Renderian Ltd. v. Commissioner of Income-Tax, West Bengal-I Introduction The case of G.A Renderian Ltd. v. Commissioner Of...
Challapalli Sugars Ltd. v. Swadeshi Sugar Supply Pvt. Ltd.: Interpretation and Application of Section 10, C.P.C. Introduction The case Challapalli Sugars Ltd. v. Swadeshi Sugar Supply Pvt. Ltd....
Valuation of Specific Performance Suits with Possession under Section 7 Clause (xii)(c) of the West Bengal Court-fees Act: Sm. Dhiraj Bala Karia v. Jethia Estate Pvt. Ltd. Analysis Introduction The...
Traders Syndicate v. Union Of India: Establishing Ownership and Limitation Principles in Railway Carriage Contracts Introduction Traders Syndicate v. Union Of India is a pivotal case decided by the...
Determining Cost of Acquisition in Convertible Debenture Exchanges: Mrs. A. Ghosh v. Commissioner Of Income-Tax Introduction The case of Mrs. A. Ghosh v. Commissioner Of Income-Tax, West Bengal-II...