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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...
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 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 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 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 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 Introduction The case Commissioner Of Income Tax, Central-II v. Schrader Scovill Duncan Ltd. ([1980]...