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  • Commentaries
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Calcutta High Court Case Commentaries

Burden of Proof in Income Tax Assessments: Oriental Wire Industries v. CIT

Burden of Proof in Income Tax Assessments: Oriental Wire Industries v. CIT

Date: Aug 28, 1980
Burden of Proof in Income Tax Assessments: Oriental Wire Industries (P.) Ltd. v. Commissioner Of Income-Tax Introduction The case of Oriental Wire Industries (P.) Ltd. v. Commissioner Of Income-Tax,...
Limitations on Prosecuting Juristic Persons under Section 277 of the Income Tax Act: Analysis of M/S. Kusum Products Ltd. v. S.K. Sinha

Limitations on Prosecuting Juristic Persons under Section 277 of the Income Tax Act: Analysis of M/S. Kusum Products Ltd. v. S.K. Sinha

Date: Aug 20, 1980
Limitations on Prosecuting Juristic Persons under Section 277 of the Income Tax Act: Analysis of M/S. Kusum Products Ltd. v. S.K. Sinha Introduction The case of M/S. Kusum Products Ltd. v. S.K....
Ensuring Due Process in Successor Income-Tax Proceedings: The Smt. Chitra Mukherjee Judgment

Ensuring Due Process in Successor Income-Tax Proceedings: The Smt. Chitra Mukherjee Judgment

Date: Aug 20, 1980
Ensuring Due Process in Successor Income-Tax Proceedings: The Smt. Chitra Mukherjee Judgment Introduction The case of Commissioner Of Income-Tax, West Bengal-IV v. Smt. Chitra Mukherjee adjudicated...
Commissioner of Income-Tax v. Bhuramal Manikchand: Clarifying Penalty Proceedings Under the Income Tax Act, 1961

Commissioner of Income-Tax v. Bhuramal Manikchand: Clarifying Penalty Proceedings Under the Income Tax Act, 1961

Date: Aug 6, 1980
Commissioner of Income-Tax v. Bhuramal Manikchand: Clarifying Penalty Proceedings Under the Income Tax Act, 1961 Introduction The case of Commissioner of Income-Tax, West Bengal-I v. Bhuramal...
Strict Enforcement of Section 40A(7) of the Income-Tax Act, 1961 in Gratuity Deduction: Analysis of Peoples Engineering & Motor Works Ltd. v. Commissioner Of Income-Tax, West Bengal-II

Strict Enforcement of Section 40A(7) of the Income-Tax Act, 1961 in Gratuity Deduction: Analysis of Peoples Engineering & Motor Works Ltd. v. Commissioner Of Income-Tax, West Bengal-II

Date: Aug 5, 1980
Strict Enforcement of Section 40A(7) of the Income-Tax Act, 1961 in Gratuity Deduction Introduction The case of Peoples Engineering & Motor Works Ltd. v. Commissioner Of Income-Tax, West Bengal-II...
Interpretation of "Not Includible" Income under Rule 4 of the Companies (Profits) Surtax Act, 1964

Interpretation of "Not Includible" Income under Rule 4 of the Companies (Profits) Surtax Act, 1964

Date: Jul 31, 1980
Interpretation of "Not Includible" Income under Rule 4 of the Companies (Profits) Surtax Act, 1964 Introduction The case Commissioner Of Income Tax, Central-II v. Schrader Scovill Duncan Ltd. ([1980]...
S.P. Agarwalla v. Income-Tax Officer (1980): Reopening of Tax Assessment and the Necessity of Substantiated Material

S.P. Agarwalla v. Income-Tax Officer (1980): Reopening of Tax Assessment and the Necessity of Substantiated Material

Date: Jul 29, 1980
S.P. Agarwalla v. Income-Tax Officer (1980): Reopening of Tax Assessment and the Necessity of Substantiated Material Introduction The case of S.P. Agarwalla v. Income-Tax Officer adjudicated by the...
Taxation of Net Foreign Dividends: Insights from Commissioner Of Income-Tax, West Bengal-Iii v. Shaw Wallace & Co. Ltd.

Taxation of Net Foreign Dividends: Insights from Commissioner Of Income-Tax, West Bengal-Iii v. Shaw Wallace & Co. Ltd.

Date: Jul 25, 1980
Taxation of Net Foreign Dividends: Insights from Commissioner Of Income-Tax, West Bengal-Iii v. Shaw Wallace & Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-Iii v. Shaw...
Accrual of Excise Duty Liability and Classification of Nylon-6 as Petrochemical under the Income Tax Act

Accrual of Excise Duty Liability and Classification of Nylon-6 as Petrochemical under the Income Tax Act

Date: Jul 24, 1980
Accrual of Excise Duty Liability and Classification of Nylon-6 as Petrochemical under the Income Tax Act Introduction The case of Commissioner Of Income-Tax, Central Circle I, Calcutta v. Century...
Recognition of Accrued Excisable Duties and Inclusion of Nylon-6 as Petrochemical in Income Tax Deductions: Commissioner Of Income Tax v. Century Enka Ltd.

Recognition of Accrued Excisable Duties and Inclusion of Nylon-6 as Petrochemical in Income Tax Deductions: Commissioner Of Income Tax v. Century Enka Ltd.

Date: Jul 23, 1980
Recognition of Accrued Excisable Duties and Inclusion of Nylon-6 as Petrochemical in Income Tax Deductions Commissioner Of Income Tax v. Century Enka Ltd. Court: Calcutta High Court Date: July 22,...
Comprehensive Interpretation of 'Marketable Securities' and Mandatory Compliance under the Securities Contracts (Regulation) Act, 1956: B.K Holdings v. Prem Chand Jute Mills Ltd.

Comprehensive Interpretation of 'Marketable Securities' and Mandatory Compliance under the Securities Contracts (Regulation) Act, 1956: B.K Holdings v. Prem Chand Jute Mills Ltd.

Date: Jul 17, 1980
Comprehensive Interpretation of 'Marketable Securities' and Mandatory Compliance under the Securities Contracts (Regulation) Act, 1956: B.K Holdings v. Prem Chand Jute Mills Ltd. Introduction The...
Clarifying Penalties under Section 271(1)(c) through Unexplained Investments: Rahmat Development & Engineering Corporation v. CIT

Clarifying Penalties under Section 271(1)(c) through Unexplained Investments: Rahmat Development & Engineering Corporation v. CIT

Date: Jul 4, 1980
Clarifying Penalties under Section 271(1)(c) through Unexplained Investments: Rahmat Development & Engineering Corporation v. CIT Introduction The case of Rahmat Development & Engineering Corporation...
Establishing Equitable Mortgage through Deposit of Agreements and Possessory Title

Establishing Equitable Mortgage through Deposit of Agreements and Possessory Title

Date: Jul 3, 1980
Establishing Equitable Mortgage through Deposit of Agreements and Possessory Title 1. Introduction The case of Amulya Gopal Majumdar v. United Industrial Bank Ltd. And Others was adjudicated by the...
Revisiting Information Validity in Tax Assessments: Insights from Commissioner Of Income-Tax (Central) v. Assam Oil Co. Ltd.

Revisiting Information Validity in Tax Assessments: Insights from Commissioner Of Income-Tax (Central) v. Assam Oil Co. Ltd.

Date: Jun 12, 1980
Revisiting Information Validity in Tax Assessments: Insights from Commissioner Of Income-Tax (Central) v. Assam Oil Co. Ltd. Introduction The case of Commissioner Of Income-Tax (Central) v. Assam Oil...
Commissioner Of Income-Tax v. Eastern Spinning Mills Ltd.: Establishing the Allowance of Gratuity Provisions as Revenue Deductions

Commissioner Of Income-Tax v. Eastern Spinning Mills Ltd.: Establishing the Allowance of Gratuity Provisions as Revenue Deductions

Date: Jun 8, 1980
Commissioner Of Income-Tax v. Eastern Spinning Mills Ltd. Establishing the Allowance of Gratuity Provisions as Revenue Deductions Introduction The case of Commissioner Of Income-Tax (Central-I) v....
No Capital Gains Tax on Retirement of Partner: Commissioner of Income-Tax v. Bhupinder Singh Atwal

No Capital Gains Tax on Retirement of Partner: Commissioner of Income-Tax v. Bhupinder Singh Atwal

Date: Jun 6, 1980
No Capital Gains Tax on Retirement of Partner: Commissioner of Income-Tax v. Bhupinder Singh Atwal Introduction The case of Commissioner of Income-Tax, Central-II, Calcutta v. Bhupinder Singh Atwal...
Commissioner of Income-Tax v. Radha Nagar Cold Storage (P.) Ltd.: Defining Industrial Processing in Cold Storage Operations

Commissioner of Income-Tax v. Radha Nagar Cold Storage (P.) Ltd.: Defining Industrial Processing in Cold Storage Operations

Date: Jun 5, 1980
Commissioner of Income-Tax v. Radha Nagar Cold Storage (P.) Ltd.: Defining Industrial Processing in Cold Storage Operations Introduction The case of Commissioner of Income-Tax v. Radha Nagar Cold...
Amendment of Execution Petitions: Insights from Sm. Sabitri Bala Mallick & Ors. v. Alak Ranjan Paul & Ors.

Amendment of Execution Petitions: Insights from Sm. Sabitri Bala Mallick & Ors. v. Alak Ranjan Paul & Ors.

Date: May 22, 1980
Amendment of Execution Petitions: Insights from Sm. Sabitri Bala Mallick & Ors. v. Alak Ranjan Paul & Ors. Introduction The case of Sm. Sabitri Bala Mallick & Ors. v. Alak Ranjan Paul & Ors....
Reaffirming Revenue Nature of Guarantee Commissions and Interest on Deferred Payments: Commissioner Of Income-Tax, Calcutta v. Metal Corporation Of India Ltd.

Reaffirming Revenue Nature of Guarantee Commissions and Interest on Deferred Payments: Commissioner Of Income-Tax, Calcutta v. Metal Corporation Of India Ltd.

Date: May 15, 1980
Reaffirming Revenue Nature of Guarantee Commissions and Interest on Deferred Payments Introduction The case of Commissioner Of Income-Tax, Calcutta v. Metal Corporation Of India Ltd. adjudicated by...
Redefining Agricultural Land in Income Tax: Insights from Commissioner of Income-Tax, West Bengal-I v. Sutton & Sons Ltd.

Redefining Agricultural Land in Income Tax: Insights from Commissioner of Income-Tax, West Bengal-I v. Sutton & Sons Ltd.

Date: May 14, 1980
Redefining Agricultural Land in Income Tax: Insights from Commissioner of Income-Tax, West Bengal-I v. Sutton & Sons Ltd. Introduction The case of Commissioner of Income-Tax, West Bengal-I v. Sutton...
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