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Proper Authorization and Procedural Compliance under Section 132 of the Income Tax Act: Insights from Dwarka Prosad Agarwalla v. Director Of Inspection Introduction The case of Dwarka Prosad...
Recognizing Subsisting Debt Through Annual Acknowledgments: Darjeeling Commercial Co. Ltd. v. Pandam Tea Co. Ltd. Introduction The case of Darjeeling Commercial Co. Ltd. v. Pandam Tea Co. Ltd....
Calcutta High Court Sets Precedent on Registration of Partnerships Admitting Minors to Benefits Under Income Tax Act 1. Introduction The case of Commissioner Of Income Tax v. Associate Industrial...
Exemption of Charitable Expenditure from Income Tax: An In-Depth Analysis of Commissioner Of Income-Tax v. Ashoka Charity Trust Introduction The case of Commissioner Of Income-Tax, Central I v....
Calcutta High Court Establishes HUF Property Inclusion Under Dayabhaga Law in Commissioner Of Income-Tax, West Bengal-V v. P.N Talukdar Introduction The case of Commissioner Of Income-Tax, West...
Inclusion of Suspense Account Amounts as Assessable Income: James Finlay & Co. v. Commissioner Of Income-Tax 1. Introduction The case of James Finlay & Co. v. Commissioner Of Income-Tax adjudicated...
Inclusion of Suspense Account Interest in Total Income under Mercantile System: A Commentary on James Finlay & Co. v. Commissioner of Income Tax Introduction The case of James Finlay & Co. v....
Equitable Division Under Companies Act in Sishu Ranjan Dutta And Another v. Bhola Nath Paper House Ltd. Introduction The case of Sishu Ranjan Dutta And Another v. Bhola Nath Paper House Ltd. was...
Deductibility of Devaluation Losses: Insights from Oil India Co. Ltd. v. Commissioner Of Income Tax, Central-II Introduction The case of Oil India Co. Ltd. v. Commissioner Of Income Tax, Central-II,...
Redefining 'Vacant Land': Insights from Sm. Srila Moitra v. State Of West Bengal And Others Introduction The case of Sm. Srila Moitra v. State Of West Bengal And Others, adjudicated by the Calcutta...
Refining Excise Duty Assessment: Insights from Collector Of Central Excise, West Bengal And Others v. Dunlop India Ltd. Introduction The case of Collector Of Central Excise, West Bengal And Others v....
Jeewanlal Ltd. v. Income-Tax Officer (1980): Defining Bona Fide Belief in Tax Estimation and Penalty Imposition 1. Introduction The landmark judgment of Jeewanlal (1929) Ltd. v. Income-Tax Officer...
Calcutta High Court Upholds Relief Under Section 4 of the Partition Act in Santosh Kr. Mitra v. Kalipada Das And Others Introduction The case of Santosh Kr. Mitra v. Kalipada Das And Others,...
Interpretation of Section 120 in Trade Mark Disputes: Dolphin Laboratories Pvt. Ltd. v. Kaptab Pharmaceuticals Introduction The case of Dolphin Laboratories Pvt. Ltd. v. Kaptab Pharmaceuticals...
Validity of Gazette Notifications in Land Acquisition: Insights from Jayanta Kumar Banerjee v. State Of West Bengal And Others Introduction The case of Jayanta Kumar Banerjee v. State Of West Bengal...
Calcutta High Court Establishes Exception to Rule 11 Limitations in Refund of Excess Excise Duty Introduction The case of Khardah Co. Ltd. v. Union Of India & Ors., adjudicated by the Calcutta High...
Recognition and Treatment of Business-Related Losses in Income Tax Assessments: An Analysis of Commissioner Of Income-Tax, Central Calcutta v. Soorajmull Nagarmull Introduction The case of...
Penal Liability of Corporate Entities for Concealment of Income under Section 271(1)(c): Analysis of Commissioner Of Income-Tax, West Bengal-II v. Rupabani Theatres Pvt. Ltd. Introduction The case of...
Commissioner of Income-Tax v. Madho Properties Ltd.: Upholding the Belting Method and Proper Initiation of Acquisition Proceedings under Section 269C of the Income Tax Act Introduction The case of...
Honest Concurrent Use in Trademark Registration: Insights from Gopal Hossiery v. Dy. Registrar Of Trade Marks Introduction The case of Gopal Hossiery v. Dy. Registrar Of Trade Marks adjudicated by...