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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...
Ensuring Natural Justice in Disciplinary Proceedings: A Commentary on Anandram Jiandra Vaswani v. Union Of India And Others Introduction The case of Anandram Jiandra Vaswani v. Union Of India And...
Right to Appeal Validity of Tax Loss Returns: Insights from Commissioner Of Income-Tax v. Garia Industries Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Garia Industries Pvt. Ltd....
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax, West Bengal-Iii v. Karanpura Development Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-Iii v....
Establishing Due Execution of a Testamentary Will in Alok Kumar Aich v. Asoke Kumar Aich Introduction The case of Alok Kumar Aich v. Asoke Kumar Aich And Others adjudicated by the Calcutta High Court...
Calcutta High Court Upholds Mandatory Compliance with Section 110(2) of the Customs Act: Ensuring Due Process in Seizure and Confiscation of Goods Introduction The case of Kantilal Somehand Shah And...
Committee of Management's Authority in Company Asset Sale: Pramod Kumar Mittal v. Andhra Steel Corporation Ltd. Introduction The case of Pramod Kumar Mittal v. Andhra Steel Corporation Ltd. And Ors...
Set-Off of Losses from Exempt Livestock Breeding Business: Royal Calcutta Turf Club v. Commissioner Of Income-Tax Introduction The case of Royal Calcutta Turf Club v. Commissioner Of Income-Tax, West...
Clarification on Tax Assessment Under Section 68 of the Income Tax Act, 1961 Commissioner Of Income-Tax, West Bengal-III v. Orissa Steel Corporation Pvt. Ltd. (Calcutta High Court, 1982) Introduction...
Taxation of Fiduciary Receipts and Capital Expenditure in Amalgamation: Insights from Bengal & Assam Investors Ltd. v. Commissioner Of Income-Tax Introduction The case of Bengal & Assam Investors...
Extension of Time and Conditional Orders: A New Precedent in Procedural Matters – Shethia Mining v. Khas Dharmaband Colliery Introduction The case of Shethia Mining & Manufacturing Corporation Ltd....
Burmah Shell Oil v. Income-Tax Officer: Clarifying the Preconditions for Penalty Proceedings under Section 271(1)(c) of the Income Tax Act 1. Introduction This commentary delves into the landmark...
Annual Value Assessment under W.B Premises Tenancy Act: Corporation of Calcutta v. East India Commercial Company Pvt. Ltd. Introduction The case of Corporation of Calcutta v. East India Commercial...
Recognition of Court-Ordered Security as a Charge Outside the Companies Act Registration Requirements Introduction Praga Tools Ltd. v. Official Liquidator Of Bengal Engineering Co. (P.) Ltd. (In...
Interlocutory Injunction in Lease Agreement Disputes: Insights from Dr. Ashis Ranjan Das v. Rajendra Nath Mullick Introduction The case of Dr. Ashis Ranjan Das v. Rajendra Nath Mullick adjudicated by...