Calcutta High Court Case Commentaries

Limitation of Commissioner’s Revisionary Jurisdiction Under Section 263: Insights from Oil India Ltd. v. Commissioner Of Income Tax

Date: Sep 8, 1981

Limitation of Commissioner’s Revisionary Jurisdiction Under Section 263: Insights from Oil India Ltd. v. Commissioner Of Income Tax Introduction The case of Oil India Ltd. v. Commissioner Of Income...

Recognition of Conditional Ownership for Tax Depreciation: Commissioner Of Income Tax, Central-I v. Steelcrete P. Ltd.

Date: Sep 7, 1981

Recognition of Conditional Ownership for Tax Depreciation: Commissioner Of Income Tax, Central-I v. Steelcrete P. Ltd. Introduction The case of Commissioner Of Income Tax, Central-I v. Steelcrete P....

United Commercial Bank v. Commissioner Of Income Tax: Judicial Oversight on Tribunal's Remand Powers

Date: Sep 2, 1981

United Commercial Bank v. Commissioner Of Income Tax: Judicial Oversight on Tribunal's Remand Powers Introduction The case of United Commercial Bank v. Commissioner Of Income Tax, adjudicated by the...

Remand for Merit-Based Consideration of Extension Applications: Sunderdas Thackersay & Bros. v. Commissioner Of Income-Tax, West Bengal-I

Date: Sep 1, 1981

Remand for Merit-Based Consideration of Extension Applications: Sunderdas Thackersay & Bros. v. Commissioner Of Income-Tax, West Bengal-I Introduction The case of Sunderdas Thackersay & Bros. v....

Ensuring Fair Consideration of Tenders: The Precedent Set by Barun K. Sinha v. District Magistrate, Murshidabad

Date: Sep 1, 1981

Ensuring Fair Consideration of Tenders: The Precedent Set by Barun K. Sinha v. District Magistrate, Murshidabad Introduction The case of Barun K. Sinha v. District Magistrate, Murshidabad adjudicated...

Jurisdictional Limits of Appellate Assistance Commissioner in Tax Assessment: Analysis of Mrs. R.H Dave v. Commissioner Of Income-Tax

Date: Aug 25, 1981

Jurisdictional Limits of Appellate Assistance Commissioner in Tax Assessment: Analysis of Mrs. R.H Dave v. Commissioner Of Income-Tax Introduction The case of Mrs. R.H Dave v. Commissioner Of...

Interpretation of Disclosure Petitions and Concealment of Income under Section 271(1)(c) - Bhagwanji Bhawanbhai & Co. v. Commissioner Of Income-Tax, West Bengal-II

Date: Aug 19, 1981

Interpretation of Disclosure Petitions and Concealment of Income under Section 271(1)(c) Based on the Judgment in Bhagwanji Bhawanbhai & Co. v. Commissioner Of Income-Tax, West Bengal-II, Calcutta...

Capital vs. Revenue Expenditure: Insights from Brooke Bond India Ltd. v. CIT

Date: Aug 18, 1981

Capital vs. Revenue Expenditure: Insights from Brooke Bond India Ltd. v. Commissioner Of Income-Tax, West Bengal-III 1. Introduction The case of Brooke Bond India Ltd. v. Commissioner Of Income-Tax,...

Calcutta High Court Establishes Limits on Agricultural Development Allowance and Taxation of Exchange Profits

Date: Aug 11, 1981

Calcutta High Court Establishes Limits on Agricultural Development Allowance and Taxation of Exchange Profits Introduction The case of Indian Leaf Tobacco Development Co. Ltd. v. Commissioner Of...

Interpreting Section 10 CPC: Jurisdiction and Res Judicata in Concurrent Suits

Date: Aug 4, 1981

Interpreting Section 10 CPC: Jurisdiction and Res Judicata in Concurrent Suits Introduction The case of Mirta Lina Pr. Ltd v. The Finlay Mills Ltd. And Another adjudicated by the Calcutta High Court...

Commissioner of Income Tax v. Dhanraj Dugar: Tax Implications of Settlement in Joint Ventures

Date: Jul 28, 1981

Commissioner of Income Tax v. Dhanraj Dugar: Tax Implications of Settlement in Joint Ventures Introduction The case of Commissioner of Income Tax v. Dhanraj Dugar, adjudicated by the Calcutta High...

Interest Accrual Upon Decree in Tax Assessments: Insights from Commissioner Of Income-Tax, West Bengal-Ix v. Naskarpara Jute Mills Co. Ltd.

Date: Jul 23, 1981

Interest Accrual Upon Decree in Tax Assessments: Insights from Commissioner Of Income-Tax, West Bengal-Ix v. Naskarpara Jute Mills Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West...

Smt. Protima Roy v. Commissioner Of Income Tax: Clarifying Bonus Share Valuation in Capital Gains Computation

Date: Jul 21, 1981

Smt. Protima Roy v. Commissioner Of Income Tax: Clarifying Bonus Share Valuation in Capital Gains Computation Introduction The case of Smt. Protima Roy v. Commissioner Of Income Tax adjudicated by...

Defining Agricultural Land for Tax Purposes: Insights from Commissioner Of Income Tax v. Borhat Tea Co. Ltd.

Date: Jul 9, 1981

Defining Agricultural Land for Tax Purposes: Insights from Commissioner Of Income Tax v. Borhat Tea Co. Ltd. Introduction The case of Commissioner Of Income Tax v. Borhat Tea Co. Ltd. adjudicated by...

Limitations on Bank's General Lien in the Presence of Express Counter Guarantees: Krishna Kishore Kar v. United Commercial Bank

Date: Jul 9, 1981

Limitations on Bank's General Lien in the Presence of Express Counter Guarantees: Krishna Kishore Kar v. United Commercial Bank Introduction Krishna Kishore Kar v. United Commercial Bank is a...

Calcutta High Court Establishes Marriage Expenses as Legitimate Family Obligations Under Gift-Tax Act

Date: Jul 9, 1981

Calcutta High Court Establishes Marriage Expenses as Legitimate Family Obligations Under Gift-Tax Act Introduction The case of Commissioner Of Gift-Tax, Central-I v. Basant Kumar Aditya Vikram Birla...

Jurisdiction to Grant Anticipatory Bail Based on Petitioner's Residence: Insights from In Re v. Benod Ranjan Sinha

Date: Jul 4, 1981

Jurisdiction to Grant Anticipatory Bail Based on Petitioner's Residence: Insights from In Re v. Benod Ranjan Sinha Introduction The case of In Re v. Benod Ranjan Sinha, adjudicated by the Calcutta...

Time-Barred Assessments under Section 153(1)(a) of the Income-Tax Act: Insights from Mohendra J. Thacker & Co. v. Commissioner Of Income-Tax, West Bengal

Date: Jun 17, 1981

Time-Barred Assessments under Section 153(1)(a) of the Income-Tax Act: Insights from Mohendra J. Thacker & Co. v. Commissioner Of Income-Tax, West Bengal Introduction The case of Mohendra J. Thacker...

Capitalization of Pre-Production Expenses in Asset Cost: Insights from Commissioner Of Income-Tax v. New Central Jute Mills

Date: Jun 11, 1981

Capitalization of Pre-Production Expenses in Asset Cost: Insights from Commissioner Of Income-Tax v. New Central Jute Mills Introduction The case of Commissioner Of Income-Tax v. New Central Jute...

Kumar Jagadish Chandra Sinha v. Commissioner Of Income-Tax: A Landmark Judgment on Revised Returns and Penalty Provisions

Date: Jun 11, 1981

Kumar Jagadish Chandra Sinha v. Commissioner Of Income-Tax: A Landmark Judgment on Revised Returns and Penalty Provisions Introduction The case of Kumar Jagadish Chandra Sinha v. Commissioner Of...

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