Calcutta High Court Case Commentaries

No Requirement for Formal Decree in Probate and Letters of Administration: Balai Lall Banerjee v. Debaki Kumar Ganguly

Date: Jul 6, 1983

No Requirement for Formal Decree in Probate and Letters of Administration: Balai Lall Banerjee v. Debaki Kumar Ganguly Introduction The case of Balai Lall Banerjee And Others v. Debaki Kumar Ganguly...

Calcutta High Court Affirms Wealth Tax Exemption for Partners on Jointly Held Residential Property under Section 5(1)(iv) of the W.T Act

Date: Jun 21, 1983

Recognition of Partnership Assets for Wealth Tax Exemption under Section 5(1)(iv): The Calcutta High Court Decision in Commissioner Of Wealth-Tax, West Bengal-Xiii, Calcutta v. Sri Naurangrai...

Consent and Misconception of Fact Under Indian Penal Code: Jayanti Rani Panda v. State & Anr.

Date: Jun 17, 1983

Consent and Misconception of Fact Under Indian Penal Code: Jayanti Rani Panda v. State & Anr. Introduction Jayanti Rani Panda v. State & Anr. is a landmark judgment delivered by the Calcutta High...

Legitimacy of Imposing Deposits on Appeals under Municipal Taxation Laws: Insights from Chatter Singh Baid v. Corporation of Calcutta

Date: Jun 2, 1983

Legitimacy of Imposing Deposits on Appeals under Municipal Taxation Laws: Insights from Chatter Singh Baid v. Corporation of Calcutta Introduction The case of Chatter Singh Baid And Others v....

Determining Suit Classification for Jurisdiction under Clause 12: Insights from Tridandeeswami Bhakti Kusum Sraman Maharaj v. Mayapore Sree Chaitanya Math

Date: Apr 23, 1983

Determining Suit Classification for Jurisdiction under Clause 12: Insights from Tridandeeswami Bhakti Kusum Sraman Maharaj v. Mayapore Sree Chaitanya Math Introduction The case of Tridandeeswami...

Jurisdictional Nuances under Arbitration Act and Letters Patent: Insights from Tobu Enterprises Pvt. Ltd. v. Camco Industries Ltd.

Date: Apr 9, 1983

Jurisdictional Nuances under Arbitration Act and Letters Patent: Insights from Tobu Enterprises Pvt. Ltd. v. Camco Industries Ltd. Introduction Tobu Enterprises Pvt. Ltd. v. Camco Industries Ltd. is...

Interpretation of Section 40A(7) in Gratuity Deductions: Analysis of Commissioner Of Income-Tax v. New Swadeshi Mills Of Ahmedabad Ltd.

Date: Mar 10, 1983

Interpretation of Section 40A(7) in Gratuity Deductions: Analysis of Commissioner Of Income-Tax, Central-V, Calcutta v. New Swadeshi Mills Of Ahmedabad Ltd. Introduction The case of Commissioner Of...

Clarification on Excise Duty Exemption for Job Work: Associated Pigments Limited v. Collector Of Central Excise

Date: Feb 4, 1983

Clarification on Excise Duty Exemption for Job Work: Associated Pigments Limited v. Collector Of Central Excise Introduction The case of Associated Pigments Limited v. Collector Of Central Excise,...

Invalidity of Mining Lease without Central Government Approval: Industrial Fuel Marketing Co. v. Union Of India

Date: Jan 29, 1983

Invalidity of Mining Lease without Central Government Approval: Industrial Fuel Marketing Co. v. Union Of India Introduction Industrial Fuel Marketing Co. v. Union Of India is a landmark judgment...

Accrual of Interest Under Conditional Agreements: Insights from Commissioner Of Income-Tax v. Imperial Chemical Industries

Date: Jan 12, 1983

Accrual of Interest Under Conditional Agreements: Insights from Commissioner Of Income-Tax v. Imperial Chemical Industries Introduction The case of Commissioner Of Income-Tax v. Imperial Chemical...

Calcutta High Court Validates Central Government's Aluminium Control Measures and Addresses Article 226 Jurisdiction in Union Of India v. Hindustan Aluminium Corporation Ltd.

Date: Dec 24, 1982

Calcutta High Court Validates Central Government's Aluminium Control Measures and Addresses Article 226 Jurisdiction in Union Of India v. Hindustan Aluminium Corporation Ltd. Introduction The case of...

Jurisdiction and Security Deposit Forfeiture in Contract Law: An Analysis of American Pipe Co. v. State of Uttar Pradesh

Date: Dec 11, 1982

Jurisdiction and Security Deposit Forfeiture in Contract Law: An Analysis of American Pipe Co. v. State of Uttar Pradesh Introduction The case of American Pipe Company v. State Of Uttar Pradesh...

Non-Deductibility of Surtax under Section 40(a)(ii): Insights from Molins Of India Ltd. v. Commissioner Of Income-Tax

Date: Oct 16, 1982

Non-Deductibility of Surtax under Section 40(a)(ii): Insights from Molins Of India Ltd. v. Commissioner Of Income-Tax Introduction The case of Molins Of India Ltd. v. Commissioner Of Income-Tax, West...

Protection of Minority Shareholders Against Oppression and Unlawful Share Transfers: Bhubaneshwar Singh v. Kanthal India Ltd.

Date: Oct 14, 1982

Protection of Minority Shareholders Against Oppression and Unlawful Share Transfers: Bhubaneshwar Singh v. Kanthal India Ltd. Introduction The case of Bhubaneshwar Singh And Another v. Kanthal India...

West Bengal Financial Corporation v. Bertram Scott: Defining Secured Creditor's Right to Interest under C.P.C. Section 34 in Liquidation

Date: Oct 7, 1982

West Bengal Financial Corporation v. Bertram Scott: Defining Secured Creditor's Right to Interest under C.P.C. Section 34 in Liquidation Introduction The case of West Bengal Financial Corporation And...

Possession as an Integral Component of Specific Performance: Debabrata Tarafder v. Biraj Mohan Bardhan

Date: Sep 11, 1982

Possession as an Integral Component of Specific Performance: Debabrata Tarafder v. Biraj Mohan Bardhan Introduction The case of Debabrata Tarafder v. Biraj Mohan Bardhan, adjudicated by the Calcutta...

Ownership and Depreciation Rights in Income-Tax: Insights from Commissioner Of Income-Tax v. Salkia Transport Associates

Date: Sep 8, 1982

Ownership and Depreciation Rights in Income-Tax: Insights from Commissioner Of Income-Tax v. Salkia Transport Associates Introduction The case of Commissioner Of Income-Tax v. Salkia Transport...

Capital vs. Revenue Expenditure and Interest Deductions: Insights from Indian Explosives Ltd. v. CIT

Date: Aug 31, 1982

Capital vs. Revenue Expenditure and Interest Deductions: Insights from Indian Explosives Ltd. v. CIT Introduction The case of Indian Explosives Ltd. v. Commissioner Of Income-Tax, West Bengal-II,...

Stanton & Stavely Case: Classification of Commission as Royalties and Fees under Income Tax Law

Date: Aug 17, 1982

Stanton & Stavely Case: Classification of Commission as Royalties and Fees under Income Tax Law Introduction The case of Commissioner Of Income Tax v. Stanton & Stavely (Overseas) Ltd. adjudicated by...

Defining 'Industrial Company' under the Finance Act, 1978: G.A Renderian Ltd. v. Commissioner of Income-Tax, West Bengal-I

Date: Aug 4, 1982

Defining 'Industrial Company' under the Finance Act, 1978: Insights from G.A Renderian Ltd. v. Commissioner of Income-Tax, West Bengal-I Introduction The case of G.A Renderian Ltd. v. Commissioner Of...