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  • Commentaries
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Calcutta High Court Case Commentaries

Distinguishing Revenue and Capital Expenditure: Hindustan Aluminium Corp. v. Commissioner of Income-Tax

Distinguishing Revenue and Capital Expenditure: Hindustan Aluminium Corp. v. Commissioner of Income-Tax

Date: Apr 14, 1982
Distinguishing Revenue and Capital Expenditure: Hindustan Aluminium Corp. v. Commissioner of Income-Tax Introduction The case of Hindustan Aluminium Corporation Ltd. v. Commissioner Of Income-Tax,...
Calcutta High Court Establishes Enforcement Protocols for Unauthorized Constructions under Section 414 of the Calcutta Municipal Act, 1951

Calcutta High Court Establishes Enforcement Protocols for Unauthorized Constructions under Section 414 of the Calcutta Municipal Act, 1951

Date: Apr 8, 1982
Calcutta High Court Establishes Enforcement Protocols for Unauthorized Constructions under Section 414 of the Calcutta Municipal Act, 1951 Introduction The case of Ram Awatar Agarwal And Others v....
Deductibility of Increased Liabilities Due to Foreign Currency Devaluation: Analysis of Commissioner Of Income-Tax v. International Combustion (I.) Pvt. Ltd.

Deductibility of Increased Liabilities Due to Foreign Currency Devaluation: Analysis of Commissioner Of Income-Tax v. International Combustion (I.) Pvt. Ltd.

Date: Mar 25, 1982
Deductibility of Increased Liabilities Due to Foreign Currency Devaluation: Analysis of Commissioner Of Income-Tax v. International Combustion (I.) Pvt. Ltd. Introduction The case of Commissioner Of...
Limitations on Section 16A References Post-Assessment Completion: Interpretation in Smt. Uma Debi Jhawar v. Wealth-Tax Officer

Limitations on Section 16A References Post-Assessment Completion: Interpretation in Smt. Uma Debi Jhawar v. Wealth-Tax Officer

Date: Mar 23, 1982
Limitations on Section 16A References Post-Assessment Completion: Interpretation in Smt. Uma Debi Jhawar v. Wealth-Tax Officer Introduction The case of Smt. Uma Debi Jhawar v. Wealth-Tax Officer And...
Reaffirming the Limitations on Reassessment under Section 148: Century Enka Ltd. v. ITO

Reaffirming the Limitations on Reassessment under Section 148: Century Enka Ltd. v. ITO

Date: Mar 19, 1982
Reaffirming the Limitations on Reassessment under Section 148: Century Enka Ltd. v. Income-Tax Officer, Central Circle, And Others Introduction Civil Rule No. 11265(W) to 11267 (W) of 1976 concerns...
Specific Performance Barred Due to Non-Compliance with Essential Contractual Terms: Insights from Mst. Sahida Bibi v. Sk. Golam Muhammad

Specific Performance Barred Due to Non-Compliance with Essential Contractual Terms: Insights from Mst. Sahida Bibi v. Sk. Golam Muhammad

Date: Mar 16, 1982
Specific Performance Barred Due to Non-Compliance with Essential Contractual Terms: Insights from Mst. Sahida Bibi v. Sk. Golam Muhammad Introduction The case of Mst. Sahida Bibi v. Sk. Golam...
Exclusion of Suit for Recovery of Price of Goods from Order 37 CPC: West Bengal Decorating Co. v. Damodar Das Daga

Exclusion of Suit for Recovery of Price of Goods from Order 37 CPC: West Bengal Decorating Co. v. Damodar Das Daga

Date: Mar 11, 1982
Exclusion of Suit for Recovery of Price of Goods from Order 37 CPC: West Bengal Decorating Co. v. Damodar Das Daga Introduction The case of West Bengal Decorating Co. v. Damodar Das Daga adjudicated...
Reaffirming Jurisdiction in Partition Suits: Ritu Sachdev v. Anita Jindal And Others

Reaffirming Jurisdiction in Partition Suits: Ritu Sachdev v. Anita Jindal And Others

Date: Feb 26, 1982
Reaffirming Jurisdiction in Partition Suits: Ritu Sachdev v. Anita Jindal And Others Introduction The case of Ritu Sachdev v. Anita Jindal And Others, adjudicated by the Calcutta High Court on...
Shared Expense Recoupment as Non-Taxable Income: Insights from Commissioner Of Income-Tax, West Bengal-Iv v. Dunlop Rubber Co. Ltd.

Shared Expense Recoupment as Non-Taxable Income: Insights from Commissioner Of Income-Tax, West Bengal-Iv v. Dunlop Rubber Co. Ltd.

Date: Feb 24, 1982
Shared Expense Recoupment as Non-Taxable Income: Insights from Commissioner Of Income-Tax, West Bengal-Iv v. Dunlop Rubber Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-Iv...
Jadavpore Tea Co. Ltd. v. Bengal Dooars National Tea Co. Ltd.: Upholding Strict Compliance with Section 81(1A) in Share Capital Increase

Jadavpore Tea Co. Ltd. v. Bengal Dooars National Tea Co. Ltd.: Upholding Strict Compliance with Section 81(1A) in Share Capital Increase

Date: Jan 28, 1982
Jadavpore Tea Co. Ltd. v. Bengal Dooars National Tea Co. Ltd.: Upholding Strict Compliance with Section 81(1A) in Share Capital Increase Introduction The case of Jadavpore Tea Co. Ltd. v. Bengal...
Cash Assistance as Revenue Receipt: Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax

Cash Assistance as Revenue Receipt: Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax

Date: Jan 22, 1982
Cash Assistance as Revenue Receipt: Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax Introduction The case of Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax deals with the classification of...
Government Export Subsidies Classified as Revenue Receipts: Jeewanlal (1929) Ltd. v. CIT

Government Export Subsidies Classified as Revenue Receipts: Jeewanlal (1929) Ltd. v. CIT

Date: Jan 21, 1982
Government Export Subsidies Classified as Revenue Receipts: Jeewanlal (1929) Ltd. v. CIT Introduction The case of Jeewanlal (1929) Ltd. v. Commissioner Of Income Tax adjudicated by the Calcutta High...
Establishing Territorial Jurisdiction under Article 226: Umasankar Chatterjee v. Union of India

Establishing Territorial Jurisdiction under Article 226: Umasankar Chatterjee v. Union of India

Date: Jan 14, 1982
Establishing Territorial Jurisdiction under Article 226: Umasankar Chatterjee v. Union of India Introduction The case of Umasankar Chatterjee v. Union Of India & Ors. adjudicated by the Calcutta High...
Proper Service of Notice to Quit under West Bengal Premises Tenancy Act: Insights from M/S. Tide Water Oil Company v. Banerjee

Proper Service of Notice to Quit under West Bengal Premises Tenancy Act: Insights from M/S. Tide Water Oil Company v. Banerjee

Date: Dec 16, 1981
Proper Service of Notice to Quit under West Bengal Premises Tenancy Act: Insights from M/S. Tide Water Oil Company v. Banerjee Introduction The case of M/S. Tide Water Oil Company (India) Ltd. v. K.D...
Recognition of Bona Fide Accounting Method Changes: Snow White Food Products Co. Ltd. v. Commissioner Of Income-Tax

Recognition of Bona Fide Accounting Method Changes: Snow White Food Products Co. Ltd. v. Commissioner Of Income-Tax

Date: Nov 28, 1981
Recognition of Bona Fide Accounting Method Changes: Snow White Food Products Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Snow White Food Products Co. Ltd. v. Commissioner Of...
Clarifying the Threshold for Mental Disorder in Divorce: Insights from Smt. Rita Roy v. Sitesh Chandra Bhadra Roy

Clarifying the Threshold for Mental Disorder in Divorce: Insights from Smt. Rita Roy v. Sitesh Chandra Bhadra Roy

Date: Nov 6, 1981
Clarifying the Threshold for Mental Disorder in Divorce: Insights from Smt. Rita Roy v. Sitesh Chandra Bhadra Roy Introduction The case of Smt. Rita Roy v. Sitesh Chandra Bhadra Roy, adjudicated by...
Extending Gratuity Benefits Beyond Legislative Framework: Eastern Coal Fields Ltd. v. Regional Labour Commissioner

Extending Gratuity Benefits Beyond Legislative Framework: Eastern Coal Fields Ltd. v. Regional Labour Commissioner

Date: Sep 24, 1981
Extending Gratuity Benefits Beyond Legislative Framework: Eastern Coal Fields Ltd. v. Regional Labour Commissioner Introduction The case of Eastern Coal Fields Ltd. v. Regional Labour Commissioner...
Determining Annual Value of Property under Income Tax: Insights from Commissioner Of Income-Tax v. Prabhabati Bansali

Determining Annual Value of Property under Income Tax: Insights from Commissioner Of Income-Tax v. Prabhabati Bansali

Date: Sep 22, 1981
Determining Annual Value of Property under Income Tax: Insights from Commissioner Of Income-Tax v. Prabhabati Bansali Introduction The case of Commissioner Of Income-Tax v. Prabhabati Bansali,...
Assessing the Reasonableness of Dividend Declaration Under Section 104 of the Income Tax Act: Insights from Commissioner Of Income Tax v. Binani Investment Co. Ltd.

Assessing the Reasonableness of Dividend Declaration Under Section 104 of the Income Tax Act: Insights from Commissioner Of Income Tax v. Binani Investment Co. Ltd.

Date: Sep 16, 1981
Assessing the Reasonableness of Dividend Declaration Under Section 104 of the Income Tax Act: Insights from Commissioner Of Income Tax v. Binani Investment Co. Ltd. Introduction The case of...
Currency Devaluation and Tax Assessments: Comprehensive Analysis of Namding Tea Co. Ltd. v. Commissioner Of Income-Tax

Currency Devaluation and Tax Assessments: Comprehensive Analysis of Namding Tea Co. Ltd. v. Commissioner Of Income-Tax

Date: Sep 15, 1981
Currency Devaluation and Tax Assessments: Comprehensive Analysis of Namding Tea Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Namding Tea Co. Ltd. v. The Commissioner of Income-Tax,...
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