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  • Commentaries
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Calcutta High Court Case Commentaries

Retrospective Application of the Marriage Laws (Amendment) Act, 1976 in Divorce Proceedings: An Analysis of Sm. Sulekha Bairagi v. Prof. Kamala Kanta Bairagi

Retrospective Application of the Marriage Laws (Amendment) Act, 1976 in Divorce Proceedings: An Analysis of Sm. Sulekha Bairagi v. Prof. Kamala Kanta Bairagi

Date: May 13, 1980
Retrospective Application of the Marriage Laws (Amendment) Act, 1976 in Divorce Proceedings: An Analysis of Sm. Sulekha Bairagi v. Prof. Kamala Kanta Bairagi Introduction The case of Sm. Sulekha...
Valuation of Bonus Shares in Capital Gains: Insights from Commissioner Of Income-Tax (Central-II), West Bengal v. General Investment Co. Ltd.

Valuation of Bonus Shares in Capital Gains: Insights from Commissioner Of Income-Tax (Central-II), West Bengal v. General Investment Co. Ltd.

Date: May 6, 1980
Valuation of Bonus Shares in Capital Gains: Insights from Commissioner Of Income-Tax (Central-II), West Bengal v. General Investment Co. Ltd. Introduction The case of Commissioner Of Income-Tax...
Hindusthan Motors Ltd. Entitled to Higher Tax Rebate on Automobile Ancillaries

Hindusthan Motors Ltd. Entitled to Higher Tax Rebate on Automobile Ancillaries

Date: May 1, 1980
Hindusthan Motors Ltd. Entitled to Higher Tax Rebate on Automobile Ancillaries Introduction The case of Commissioner Of Income-Tax, Central, Calcutta v. Hindusthan Motors Ltd. adjudicated by the...
Capital vs. Revenue: Insights from Union Carbide India Ltd. v. Commissioner Of Income-Tax, Calcutta High Court

Capital vs. Revenue: Insights from Union Carbide India Ltd. v. Commissioner Of Income-Tax, Calcutta High Court

Date: Apr 29, 1980
Capital vs. Revenue: Insights from Union Carbide India Ltd. v. Commissioner Of Income-Tax, Calcutta High Court Introduction The case of Union Carbide India Ltd. v. Commissioner Of Income-Tax, West...
Extending Depreciation Allowances for Non-Resident Shipping Companies: Commissioner Of Income Tax v. Swedish East Asia Co. Ltd. (1980)

Extending Depreciation Allowances for Non-Resident Shipping Companies: Commissioner Of Income Tax v. Swedish East Asia Co. Ltd. (1980)

Date: Apr 25, 1980
Extending Depreciation Allowances for Non-Resident Shipping Companies: Commissioner Of Income Tax v. Swedish East Asia Co. Ltd. (1980) Introduction The case of Commissioner Of Income Tax v. Swedish...
Prohibition of Unilateral Change in Accounting System for Tax Purposes: Reform Flour Mills P. Ltd. v. Commissioner Of Income-Tax, West Bengal-II

Prohibition of Unilateral Change in Accounting System for Tax Purposes: Reform Flour Mills P. Ltd. v. Commissioner Of Income-Tax, West Bengal-II

Date: Apr 23, 1980
Prohibition of Unilateral Change in Accounting System for Tax Purposes: Reform Flour Mills P. Ltd. v. Commissioner Of Income-Tax, West Bengal-II 1. Introduction The case of Reform Flour Mills P. Ltd....
Capital vs Revenue Expenditure in Lease Transactions: Chloride India Ltd. v. CIT West Bengal

Capital vs Revenue Expenditure in Lease Transactions: Chloride India Ltd. v. CIT West Bengal

Date: Apr 17, 1980
Capital vs Revenue Expenditure in Lease Transactions: Chloride India Ltd. v. CIT West Bengal 1. Introduction Chloride India Ltd. v. Commissioner Of Income-Tax, West Bengal is a pivotal case...
Enforceability of Commission Agreements in Winding-Up Petitions Under Foreign Exchange Regulations: Eurometal Ltd. v. Aluminium Cables & Conductors

Enforceability of Commission Agreements in Winding-Up Petitions Under Foreign Exchange Regulations: Eurometal Ltd. v. Aluminium Cables & Conductors

Date: Apr 11, 1980
Enforceability of Commission Agreements in Winding-Up Petitions Under Foreign Exchange Regulations: Eurometal Ltd. v. Aluminium Cables & Conductors (U.P) P. Ltd. Introduction The case of Eurometal...
Non-Deductibility of Wealth Tax under Income-Tax (Amendment) Act, 1972: Insights from Commissioner Of Income-Tax v. Kelvin Jute Co. Ltd.

Non-Deductibility of Wealth Tax under Income-Tax (Amendment) Act, 1972: Insights from Commissioner Of Income-Tax v. Kelvin Jute Co. Ltd.

Date: Apr 10, 1980
Non-Deductibility of Wealth Tax under Income-Tax (Amendment) Act, 1972: Insights from Commissioner Of Income-Tax v. Kelvin Jute Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West...
Deduction of Bona Fide Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Rajeshwari Distributors (P.) Ltd.

Deduction of Bona Fide Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Rajeshwari Distributors (P.) Ltd.

Date: Apr 9, 1980
Deduction of Bona Fide Tax Liabilities under Mercantile Accounting: Insights from Commissioner Of Income-Tax v. Rajeshwari Distributors (P.) Ltd. Introduction The case of Commissioner Of Income-Tax...
Kashiram Tea Industries Ltd. v. ITO: Clarification on Jurisdictional Limits in Imposing Penalties under the Income Tax Act, 1961

Kashiram Tea Industries Ltd. v. ITO: Clarification on Jurisdictional Limits in Imposing Penalties under the Income Tax Act, 1961

Date: Apr 1, 1980
Kashiram Tea Industries Ltd. v. ITO: Clarification on Jurisdictional Limits in Imposing Penalties under the Income Tax Act, 1961 Introduction The case of Kashiram Tea Industries Ltd. v. Income-Tax...
Santilal Dulichand Shah v. Ramesh Chandra Guzrati: Landmark Ruling on Estoppel in Inherited Landlord-Tenant Relationships

Santilal Dulichand Shah v. Ramesh Chandra Guzrati: Landmark Ruling on Estoppel in Inherited Landlord-Tenant Relationships

Date: Mar 27, 1980
Santilal Dulichand Shah v. Ramesh Chandra Guzrati: Landmark Ruling on Estoppel in Inherited Landlord-Tenant Relationships Introduction Santilal Dulichand Shah v. Ramesh Chandra Guzrati is a pivotal...
Imposition of Sales Tax on Country Liquor: A Landmark Judgment in West Bengal

Imposition of Sales Tax on Country Liquor: A Landmark Judgment in West Bengal

Date: Mar 7, 1980
Imposition of Sales Tax on Country Liquor: A Landmark Judgment in West Bengal Introduction The case of The State Of West Bengal & Ors. v. Jagmohan Lal Gupta, adjudicated by the Calcutta High Court on...
Nylon/Rayon Warpsheets Exempt from Excise Duty under Central Excises Act: Analysis of Collector Of Central Excise v. Madura Coats Ltd.

Nylon/Rayon Warpsheets Exempt from Excise Duty under Central Excises Act: Analysis of Collector Of Central Excise v. Madura Coats Ltd.

Date: Feb 29, 1980
Nylon/Rayon Warpsheets Exempt from Excise Duty under Central Excises Act: Analysis of Collector Of Central Excise v. Madura Coats Ltd. Introduction The case of Collector Of Central Excise, Calcutta...
Authority to File Complaints under RBI Act: United Savings and Finance Co. Pvt. Ltd. vs. Deputy Chief Officer, RBI

Authority to File Complaints under RBI Act: United Savings and Finance Co. Pvt. Ltd. vs. Deputy Chief Officer, RBI

Date: Feb 27, 1980
Authority to File Complaints under RBI Act: United Savings and Finance Co. Pvt. Ltd. vs. Deputy Chief Officer, RBI Introduction The case of United Savings and Finance Co. Pvt. Ltd. & Anr. v. The...
Monohar Gidwany v. CIT: Ruling on Penal Interest Imposition under Sections 139 and 217 of the Income Tax Act

Monohar Gidwany v. CIT: Ruling on Penal Interest Imposition under Sections 139 and 217 of the Income Tax Act

Date: Feb 21, 1980
Monohar Gidwany v. Commissioner Of Income-Tax And Others: Ruling on Penal Interest Imposition under Sections 139 and 217 of the Income Tax Act Introduction The case of Monohar Gidwany And Others v....
Affirmation of Arbitrator’s Authority and Limited Grounds for Setting Aside Awards: Union of India v. D. Bose And Others

Affirmation of Arbitrator’s Authority and Limited Grounds for Setting Aside Awards: Union of India v. D. Bose And Others

Date: Feb 16, 1980
Affirmation of Arbitrator’s Authority and Limited Grounds for Setting Aside Awards: Union of India v. D. Bose And Others Introduction The case of Union of India v. D. Bose And Others adjudicated by...
Limits on Reopening Assessments Under Section 147 of the Income-Tax Act, 1961

Limits on Reopening Assessments Under Section 147 of the Income-Tax Act, 1961

Date: Jan 19, 1980
Limits on Reopening Assessments Under Section 147 of the Income-Tax Act, 1961 Introduction The case of East Coast Commercial Company Ltd. v. Income-Tax Officer & Others adjudicated by the Calcutta...
Establishing S.22 of the Hindu Succession Act as a Right of Pre-emption: Insights from Tarak Das Ghosh v. Sunil Kumar Ghosh

Establishing S.22 of the Hindu Succession Act as a Right of Pre-emption: Insights from Tarak Das Ghosh v. Sunil Kumar Ghosh

Date: Dec 13, 1979
Establishing S.22 of the Hindu Succession Act as a Right of Pre-emption: Insights from Tarak Das Ghosh v. Sunil Kumar Ghosh Introduction The case of Tarak Das Ghosh v. Sunil Kumar Ghosh adjudicated...
Calcutta High Court's Decision in Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen: Reinforcing Tenant Protections

Calcutta High Court's Decision in Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen: Reinforcing Tenant Protections

Date: Dec 13, 1979
Calcutta High Court's Decision in Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen: Reinforcing Tenant Protections Introduction The case of Sibapada Roy Chowdhury v. Sudhangsu Kumar Sen adjudicated by...
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