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Calcutta High Court Case Commentaries

Deducibility of Statutory Interest on Municipal Tax Payments Affirmed: Russel Properties (P.) Ltd. v. Commissioner Of Income-Tax

Deducibility of Statutory Interest on Municipal Tax Payments Affirmed: Russel Properties (P.) Ltd. v. Commissioner Of Income-Tax

Date: Jun 2, 1981
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

Rajendra Nath Dutta v. Shibendra Nath Mukherjee: Affirming Directors' Authority in Document Execution

Date: May 13, 1981
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

Integrated Production in Priority Industries: Extending Section 80-I to Lime Manufacturing Under Schedule VI

Date: May 13, 1981
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

Dual Deduction Eligibility under Section 54: Insights from B.B. Sarkar v. Commissioner Of Income Tax

Date: May 6, 1981
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. C.I.T., Calcutta High Court, 1981

Clarifying the Scope of Section 10(22): Birla Vidhya Vihar Trust v. C.I.T., Calcutta High Court, 1981

Date: May 5, 1981
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

Defining Wrongful Restraint and Magistrate's Enquiry Power: Insights from Sankar Chandra Ghose v. Roopraj S. Bhansally

Date: May 1, 1981
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...
Capital Expenditure in Tax Law: Preventing Competitive Annihilation – Commissioner of Income-Tax v. Hindustan Pilkington Glass Works

Capital Expenditure in Tax Law: Preventing Competitive Annihilation – Commissioner of Income-Tax v. Hindustan Pilkington Glass Works

Date: Apr 10, 1981
Capital Expenditure in Tax Law: Preventing Competitive Annihilation – Commissioner of Income-Tax v. Hindustan Pilkington Glass Works Introduction The case of Commissioner Of Income-Tax, West Bengal-I...
Time-Barred Liabilities and Section 41(1) of the Income Tax Act: Insights from Commissioner of Income-Tax, West Bengal-IV vs. Sugauli Sugar Works P. Ltd.

Time-Barred Liabilities and Section 41(1) of the Income Tax Act: Insights from Commissioner of Income-Tax, West Bengal-IV vs. Sugauli Sugar Works P. Ltd.

Date: Apr 8, 1981
Time-Barred Liabilities and Section 41(1) of the Income Tax Act: Insights from Commissioner of Income-Tax, West Bengal-IV vs. Sugauli Sugar Works P. Ltd. Introduction The case of Commissioner of...
Burden of Proof in Probate Under Suspicious Circumstances: Anath Nath Das v. Sm. Bijali Bala Mondal

Burden of Proof in Probate Under Suspicious Circumstances: Anath Nath Das v. Sm. Bijali Bala Mondal

Date: Mar 31, 1981
Burden of Proof in Probate Under Suspicious Circumstances: Anath Nath Das v. Sm. Bijali Bala Mondal Introduction The case of Anath Nath Das And Others v. Sm. Bijali Bala Mondal adjudicated by the...
Limitations on Presumptions under Section 269C of the Income Tax Act

Limitations on Presumptions under Section 269C of the Income Tax Act

Date: Mar 25, 1981
Limitations on Presumptions under Section 269C of the Income Tax Act Introduction The case of Competent Authority, Inspecting Assistant Commissioner Of Income-Tax & Ors. v. Smt. Bani Roy Chowdhury &...
Orient Paper Mills Ltd: Pioneering Precedent on Section 80-I Deductions Prior to Development Rebate Set-Off

Orient Paper Mills Ltd: Pioneering Precedent on Section 80-I Deductions Prior to Development Rebate Set-Off

Date: Mar 19, 1981
Orient Paper Mills Ltd: Pioneering Precedent on Section 80-I Deductions Prior to Development Rebate Set-Off Introduction The case of Commissioner Of Income Tax v. Orient Paper Mills Ltd, adjudicated...
Honesty in Winding-Up Petitions: Insights from Smt. Madan Debi Kundalia v. Alpine Dairy Ltd.

Honesty in Winding-Up Petitions: Insights from Smt. Madan Debi Kundalia v. Alpine Dairy Ltd.

Date: Mar 19, 1981
Honesty in Winding-Up Petitions: Insights from Smt. Madan Debi Kundalia v. Alpine Dairy Ltd. Introduction The case of Smt. Madan Debi Kundalia v. Alpine Dairy Ltd. adjudicated by the Calcutta High...
Burden of Proof in Income Tax Assessments: Insights from V.P Samtani v. Commissioner Of Income-Tax

Burden of Proof in Income Tax Assessments: Insights from V.P Samtani v. Commissioner Of Income-Tax

Date: Mar 5, 1981
Burden of Proof in Income Tax Assessments: Insights from V.P Samtani v. Commissioner Of Income-Tax 1. Introduction The case of V.P Samtani v. Commissioner Of Income-Tax adjudicated by the Calcutta...
Jeewanlal Ltd. v. Commissioner of Income-Tax: Revenue vs. Capital Classification in Export-Related Transactions

Jeewanlal Ltd. v. Commissioner of Income-Tax: Revenue vs. Capital Classification in Export-Related Transactions

Date: Mar 3, 1981
Jeewanlal Ltd. v. Commissioner of Income-Tax: Revenue vs. Capital Classification in Export-Related Transactions Introduction The case of Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax, West...
Interest on Arrears of Purchase Tax: Compensation vs. Penalty - Balrampur Sugar Co. Ltd. v. CIT

Interest on Arrears of Purchase Tax: Compensation vs. Penalty - Balrampur Sugar Co. Ltd. v. CIT

Date: Feb 24, 1981
Interest on Arrears of Purchase Tax: Compensation vs. Penalty - Balrampur Sugar Co. Ltd. v. CIT Introduction The case of Balrampur Sugar Co. Ltd. v. Commissioner Of Income-Tax, West Bengal-Iii was...
Tax Deduction of Provident Fund Contributions Enforced in Later Years: Analysis of Commissioner Of Income-Tax, West Bengal-X v. Orient Supply Syndicate

Tax Deduction of Provident Fund Contributions Enforced in Later Years: Analysis of Commissioner Of Income-Tax, West Bengal-X v. Orient Supply Syndicate

Date: Feb 20, 1981
Tax Deduction of Provident Fund Contributions Enforced in Later Years: Analysis of Commissioner Of Income-Tax, West Bengal-X v. Orient Supply Syndicate 1. Introduction The case of Commissioner Of...
Calcutta High Court Validates Depreciation as 'Expenditure Incurred' under Section 44A for Non-Trading Associations

Calcutta High Court Validates Depreciation as 'Expenditure Incurred' under Section 44A for Non-Trading Associations

Date: Feb 20, 1981
Calcutta High Court Validates Depreciation as 'Expenditure Incurred' under Section 44A for Non-Trading Associations Introduction The case of Commissioner Of Income-Tax, West Bengal-V v. Indian Jute...
Calcutta High Court Clarifies Deduction Computation under Section 80-I: Profits from Priority Industries Stand Unaffected by Non-Priority Losses

Calcutta High Court Clarifies Deduction Computation under Section 80-I: Profits from Priority Industries Stand Unaffected by Non-Priority Losses

Date: Feb 19, 1981
Calcutta High Court Clarifies Deduction Computation under Section 80-I: Profits from Priority Industries Stand Unaffected by Non-Priority Losses Introduction The case of Commissioner Of Income-Tax,...
Calcutta High Court Upholds Non-Deductibility of Interest on Overdraft for Advance Tax Payments

Calcutta High Court Upholds Non-Deductibility of Interest on Overdraft for Advance Tax Payments

Date: Feb 13, 1981
Calcutta High Court Upholds Non-Deductibility of Interest on Overdraft for Advance Tax Payments Introduction The case of Woolcombers Of India Ltd. v. Commissioner Of Income-Tax (Central), Calcutta...
Ensuring Procedural Fairness and Preventing Bias in Departmental Proceedings: Nripendra Nath v. Union Of India

Ensuring Procedural Fairness and Preventing Bias in Departmental Proceedings: Nripendra Nath v. Union Of India

Date: Feb 13, 1981
Ensuring Procedural Fairness and Preventing Bias in Departmental Proceedings: Nripendra Nath v. Union Of India Introduction The case of Nripendra Nath v. Union Of India And Others (Calcutta High...
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