Calcutta High Court Case Commentaries

Exemption of Excise Duty on By-Products: Comprehensive Analysis of Dilichand Shreelal v. Collector Of Central Excise

Date: Apr 29, 1986

Exemption of Excise Duty on By-Products: Comprehensive Analysis of Dilichand Shreelal v. Collector Of Central Excise And Ors. 1. Introduction The case of Dilichand Shreelal v. Collector Of Central...

Exemption from Central Excise Duty on By-Products: Dulichand Shreelal v. Collector Of Central Excise And Others

Date: Apr 29, 1986

Exemption from Central Excise Duty on By-Products: Dulichand Shreelal v. Collector Of Central Excise And Others Introduction The case of Dulichand Shreelal v. Collector Of Central Excise And Others...

Deemed Dividend and Director Transactions: Analysis of M.D Jindal v. Commissioner Of Income-Tax

Date: Apr 26, 1986

Deemed Dividend and Director Transactions: Analysis of M.D Jindal v. Commissioner Of Income-Tax Introduction The case of M.D Jindal v. Commissioner Of Income-Tax adjudicated by the Calcutta High...

Refund of Unauthorized Excise Duty: Calcutta Paper Mills Manufacturing Co. v. Customs, Excise And Gold Control Appellate Tribunal

Date: Apr 26, 1986

Refund of Unauthorized Excise Duty: Calcutta Paper Mills Manufacturing Co. v. Customs, Excise And Gold Control Appellate Tribunal Introduction The case of Calcutta Paper Mills Manufacturing Co. v....

Exclusion of Accrued Interest and Classification of Commercial Assets: Insights from Commissioner Of Income-Tax v. Bengal Jute Mills Co. Ltd.

Date: Apr 25, 1986

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.

Date: Apr 10, 1986

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

Date: Mar 28, 1986

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

Date: Mar 25, 1986

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

Date: Mar 22, 1986

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.

Date: Mar 18, 1986

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.

Date: Mar 7, 1986

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.

Date: Mar 6, 1986

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

Date: Feb 19, 1986

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.

Date: Feb 4, 1986

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

Date: Feb 4, 1986

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

Date: Jan 16, 1986

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

Date: Jan 8, 1986

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

Date: Dec 25, 1985

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

Date: Oct 1, 1985

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

Date: Sep 19, 1985

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.)...