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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. 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 Introduction The case of Indian Leaf Tobacco Development Co. Ltd. v. Commissioner Of...
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 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. 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 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. 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 Introduction Krishna Kishore Kar v. United Commercial Bank is a...
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 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 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 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 Introduction The case of Kumar Jagadish Chandra Sinha v. Commissioner Of...
Deducibility of Statutory Interest on Municipal Tax Payments Affirmed: Russel Properties (P.) Ltd. v. Commissioner Of Income-Tax Introduction The case of Russel Properties (P.) Ltd. v. Commissioner...
Rajendra Nath Dutta v. Shibendra Nath Mukherjee: Affirming Directors' Authority in Document Execution Introduction The case of Rajendra Nath Dutta And Others v. Shibendra Nath Mukherjee And Others...
Integrated Production in Priority Industries: Extending Section 80-I to Lime Manufacturing Under Schedule VI Introduction The case of Commissioner Of Income Tax v. Sutna Stone & Lime Co. Ltd,...
Dual Deduction Eligibility under Section 54: Insights from B.B. Sarkar v. Commissioner Of Income Tax Introduction The case of B.B. Sarkar v. Commissioner Of Income Tax, adjudicated by the Calcutta...
Clarifying the Scope of Section 10(22): Birla Vidhya Vihar Trust v. Commissioner Of Income-Tax, Central I, Calcutta, 1981 Introduction The case of Birla Vidhya Vihar Trust v. Commissioner Of...
Defining Wrongful Restraint and Magistrate's Enquiry Power: Insights from Sankar Chandra Ghose v. Roopraj S. Bhansally Introduction The case of Sankar Chandra Ghose v. Roopraj S. Bhansally...