Calcutta High Court Case Commentaries

Rectification of Tax Assessments under Section 154: Insights from Jiyajeerao Cotton Mills Ltd. v. Income-Tax Officer

Date: Aug 17, 1979

Rectification of Tax Assessments under Section 154: Insights from Jiyajeerao Cotton Mills Ltd. v. Income-Tax Officer Introduction The case of Jiyajeerao Cotton Mills Ltd. v. Income-Tax Officer,...

Formation of Belief in Acquisition Proceedings under Section 269C of the Income Tax Act

Date: Aug 9, 1979

Formation of Belief in Acquisition Proceedings under Section 269C of the Income Tax Act 1. Introduction The case of Rai Bahadur G.V Swaika Estate Private Limited v. M.N Tewari & Ors. adjudicated by...

Partial Eviction Following Property Partition: Limitations under Section 109 Transfer of Property Act

Date: Jul 28, 1979

Partial Eviction Following Property Partition: Limitations under Section 109 Transfer of Property Act Introduction The case of Dr. Amar Prasad Gupta v. Arun Kumar Shaw decided by the Calcutta High...

Enhanced Jurisdiction Under Customs Act for Violations of Foreign Exchange Regulations: Insights from M/S. Euresian Equipments And Chemicals Ltd. v. Collector of Customs

Date: Jul 25, 1979

Enhanced Jurisdiction Under Customs Act for Violations of Foreign Exchange Regulations: Insights from M/S. Euresian Equipments And Chemicals Ltd. v. Collector of Customs Introduction The case of M/S....

Jurisdictional Realignment in Penalty Proceedings: Insights from Income-Tax Officer v. Ashoke Glass Works

Date: Jul 11, 1979

Jurisdictional Realignment in Penalty Proceedings: Insights from Income-Tax Officer v. Ashoke Glass Works Introduction The case of Income-Tax Officer v. Ashoke Glass Works adjudicated by the Calcutta...

Establishing Jurisdiction for Reassessment under Sections 147 and 148: Insights from H.A. Nanji & Co. v. Income-Tax Officer

Date: Jun 28, 1979

Establishing Jurisdiction for Reassessment under Sections 147 and 148: Insights from H.A. Nanji & Co. v. Income-Tax Officer Introduction The case H.A. Nanji & Co. v. Income-Tax Officer adjudicated by...

Surajmal Ganeshram v. Commissioner Of Income-Tax: Expanding the Scope of Appeals under Section 246 of the Income Tax Act, 1961

Date: Jun 16, 1979

Surajmal Ganeshram v. Commissioner Of Income-Tax: Expanding the Scope of Appeals under Section 246 of the Income Tax Act, 1961 Introduction The case of Surajmal Ganeshram v. Commissioner Of...

Clarifying the Scope of High Court’s Inherent Powers under Section 482 CrPC: Insights from N.C Nag Pal & Ors. v. The State & Anr.

Date: Jun 5, 1979

Clarifying the Scope of High Court’s Inherent Powers under Section 482 CrPC: Insights from N.C Nag Pal & Ors. v. The State & Anr. Introduction The case of N.C Nag Pal & Ors. v. The State & Anr.,...

Jurisdictional Constraints in Disciplinary Proceedings: Abdul Kafi Khan v. Union Of India And Others

Date: Apr 12, 1979

Jurisdictional Constraints in Disciplinary Proceedings: Abdul Kafi Khan v. Union Of India And Others Introduction The case of Abdul Kafi Khan v. Union Of India And Others adjudicated by the Calcutta...

Strict Construction of Section 2(22)(e) of the Income-Tax Act: Deemed Dividends and Indirect Loans

Date: Mar 30, 1979

Strict Construction of Section 2(22)(e) of the Income-Tax Act: Deemed Dividends and Indirect Loans Introduction The case of Nandlal Kanoria v. Commissioner Of Income-Tax, Central, Calcutta...

Niranjan & Co. Ltd. v. Income-Tax Appellate Tribunal: Jurisdictional Limits in Rectification Applications

Date: Mar 30, 1979

Niranjan & Co. Ltd. v. Income-Tax Appellate Tribunal: Jurisdictional Limits in Rectification Applications 1. Introduction Niranjan & Co. Ltd. v. Income-Tax Appellate Tribunal And Others is a pivotal...

Indian Aluminium Co. Ltd. v. Commissioner Of Income Tax, West Bengal-II: Comprehensive Commentary on Sections 80J and 80-I Deductions

Date: Mar 28, 1979

Indian Aluminium Co. Ltd. v. Commissioner Of Income Tax, West Bengal-II: Comprehensive Commentary on Sections 80J and 80-I Deductions Introduction The case of Indian Aluminium Co. Ltd. v....

Satyendra Chunder Ghose v. Wealth-Tax Officer And Others: Jurisdictional Clarity in Property Valuation

Date: Mar 15, 1979

Satyendra Chunder Ghose v. Wealth-Tax Officer And Others: Jurisdictional Clarity in Property Valuation Introduction The case of Satyendra Chunder Ghose v. Wealth-Tax Officer And Others adjudicated by...

Ganga Properties v. Income-Tax Officer: Clarifying Revisional Jurisdiction under Section 263 of the Income-Tax Act, 1961

Date: Feb 27, 1979

Ganga Properties v. Income-Tax Officer: Clarifying Revisional Jurisdiction under Section 263 of the Income-Tax Act, 1961 Introduction The case of Ganga Properties v. Income-Tax Officer adjudicated by...

Proper Valuation and Procedural Compliance in Tax Acquisition: Insights from Subhkaran Chowdhury v. IAC

Date: Feb 27, 1979

Proper Valuation and Procedural Compliance in Tax Acquisition: Insights from Subhkaran Chowdhury v. IAC Introduction The case of Subhkaran Chowdhury And Others v. Inspecting Assistant Commissioner Of...

Enhanced Judicial Oversight under Companies Act: Insights from Debi Jhora Tea Co. Ltd. v. Barendra Krishna Bhowmick And Others

Date: Feb 23, 1979

Enhanced Judicial Oversight under Companies Act: Insights from Debi Jhora Tea Co. Ltd. v. Barendra Krishna Bhowmick And Others Introduction The case of Debi Jhora Tea Co. Ltd. v. Barendra Krishna...

Non-Deductibility of Legal Expenses Arising from Internal Corporate Disputes: Albert David Ltd. v. Commissioner of Income Tax

Date: Jan 26, 1979

Non-Deductibility of Legal Expenses Arising from Internal Corporate Disputes: Albert David Ltd. v. Commissioner of Income Tax Introduction The case of Albert David Ltd. v. Commissioner Of Income-Tax,...

Enforcement of Arbitration Awards in Shareholder Disputes: Tapan Kumar Paul v. Krishna Kanta Paul And Others

Date: Jan 20, 1979

Enforcement of Arbitration Awards in Shareholder Disputes: Tapan Kumar Paul v. Krishna Kanta Paul And Others Introduction The case of Tapan Kumar Paul v. Krishna Kanta Paul And Others was adjudicated...

Clarifying the Assessment of Loss of Earning Capacity in Workman's Compensation: Sarat Chatterjee & Co. (P) Ltd. v. Md. Khalil

Date: Dec 19, 1978

Clarifying the Assessment of Loss of Earning Capacity in Workman's Compensation: Sarat Chatterjee & Co. (P) Ltd. v. Md. Khalil Introduction The case of Sarat Chatterjee & Co. (P) Ltd. v. Md. Khalil...

Clarifying Intestate Succession: Malchand Thirani And Sons v. Commissioner Of Income-Tax

Date: Dec 16, 1978

Clarifying Intestate Succession: Malchand Thirani And Sons v. Commissioner Of Income-Tax Introduction The case of Malchand Thirani And Sons v. Commissioner Of Income-Tax, West Bengal, adjudicated by...

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