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  • Commentaries
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Calcutta High Court Case Commentaries

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

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

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

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

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

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

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...
Strict Adherence to Mandatory Conditions for Property Acquisition Under Chapter XXA Confirmed in Tube Mill (India) P. Ltd. v. IAC

Strict Adherence to Mandatory Conditions for Property Acquisition Under Chapter XXA Confirmed in Tube Mill (India) P. Ltd. v. IAC

Date: Nov 11, 1978
Strict Adherence to Mandatory Conditions for Property Acquisition Under Chapter XXA Confirmed in Tube Mill (India) P. Ltd. v. IAC Introduction The case of Tube Mill (India) P. Ltd. And Another v....
Defining 'Definite Matters of Public Importance': A Comprehensive Analysis of Orient Paper Mills v. Union of India (Calcutta HC, 1978)

Defining 'Definite Matters of Public Importance': A Comprehensive Analysis of Orient Paper Mills v. Union of India (Calcutta HC, 1978)

Date: Sep 27, 1978
Defining 'Definite Matters of Public Importance': A Comprehensive Analysis of Orient Paper Mills v. Union of India (Calcutta HC, 1978) Introduction The case of Orient Paper Mills v. Union of India...
Bad Debt Deductions in Business Guarantees: A Commentary on Commissioner of Income Tax v. Williamson Magor & Co. Ltd.

Bad Debt Deductions in Business Guarantees: A Commentary on Commissioner of Income Tax v. Williamson Magor & Co. Ltd.

Date: Sep 26, 1978
Bad Debt Deductions in Business Guarantees: A Commentary on Commissioner of Income Tax v. Williamson Magor & Co. Ltd. Introduction The case of Commissioner of Income Tax v. Williamson Magor & Co....
Invalidity of Assessment Under Section 143(3) Due to Incorrect Return Form: Maya Debi Bansal v. Commissioner Of Income-Tax

Invalidity of Assessment Under Section 143(3) Due to Incorrect Return Form: Maya Debi Bansal v. Commissioner Of Income-Tax

Date: Sep 21, 1978
Invalidity of Assessment Under Section 143(3) Due to Incorrect Return Form: Maya Debi Bansal v. Commissioner Of Income-Tax Introduction The case of Maya Debi Bansal v. Commissioner Of Income-Tax,...
Invalidation of Joint Trials in Departmental Inquiries: Tripura Charan Chatterjee v. The State of West Bengal

Invalidation of Joint Trials in Departmental Inquiries: Tripura Charan Chatterjee v. The State of West Bengal

Date: Sep 21, 1978
Invalidation of Joint Trials in Departmental Inquiries: Tripura Charan Chatterjee v. The State of West Bengal Introduction In the landmark case of Tripura Charan Chatterjee v. The State of West...
Capital Nature of Exchange Rate Adjustments: Bestobell (India) Ltd. vs. Commissioner of Income-Tax

Capital Nature of Exchange Rate Adjustments: Bestobell (India) Ltd. vs. Commissioner of Income-Tax

Date: Sep 19, 1978
Capital Nature of Exchange Rate Adjustments: Bestobell (India) Ltd. vs. Commissioner of Income-Tax Introduction The case of Bestobell (India) Ltd. v. Commissioner Of Income-Tax, West Bengal-V...
Khaitan & Co. v. Commissioner of Income-Tax: Recognition of Business Loss from Unauthorized Bank Transactions

Khaitan & Co. v. Commissioner of Income-Tax: Recognition of Business Loss from Unauthorized Bank Transactions

Date: Sep 16, 1978
Khaitan & Co. v. Commissioner of Income-Tax: Recognition of Business Loss from Unauthorized Bank Transactions Introduction The case of Khaitan & Co. v. Commissioner of Income-Tax, West Bengal-III,...
Clarifying Appellate Standing in Motor Accidents Compensation: Insights from M/S Kantilal & Bros. Case

Clarifying Appellate Standing in Motor Accidents Compensation: Insights from M/S Kantilal & Bros. Case

Date: Sep 8, 1978
Clarifying Appellate Standing in Motor Accidents Compensation: Insights from M/S Kantilal & Bros. And Another v. Ramarani Debi And Others Introduction The case of M/S Kantilal & Bros. And Another v....
Reclassification of Warp Sheets: Madura Coats Ltd. v. Collector of Central Excise

Reclassification of Warp Sheets: Madura Coats Ltd. v. Collector of Central Excise

Date: Sep 2, 1978
Reclassification of Warp Sheets: Madura Coats Ltd. v. Collector of Central Excise Introduction The case of Madura Coats Limited v. Collector Of Central Excise, West Bengal addresses a significant...
Establishing Factual Foundations for Tax Penalties: Insights from Commissioner Of Income-Tax, Westbengal-I v. Bhuramal Manickchand

Establishing Factual Foundations for Tax Penalties: Insights from Commissioner Of Income-Tax, Westbengal-I v. Bhuramal Manickchand

Date: Sep 1, 1978
Establishing Factual Foundations for Tax Penalties: Insights from Commissioner Of Income-Tax, Westbengal-I v. Bhuramal Manickchand Introduction The case of Commissioner Of Income-Tax, Westbengal-I v....
Intermediary Interest and Maintainability of Title Suits: Insights from M/S Roy And Co. v. Sm. Nani Bala Dey

Intermediary Interest and Maintainability of Title Suits: Insights from M/S Roy And Co. v. Sm. Nani Bala Dey

Date: Sep 1, 1978
Intermediary Interest and Maintainability of Title Suits: Insights from M/S Roy And Co. And Another v. Sm. Nani Bala Dey And Others Introduction The case of M/S Roy And Co. And Another v. Sm. Nani...
Monomohan Saha v. Sm. Usharani Ghosh And Others: Interpretation of Section 4 of the Partition Act, 1893

Monomohan Saha v. Sm. Usharani Ghosh And Others: Interpretation of Section 4 of the Partition Act, 1893

Date: Sep 1, 1978
Monomohan Saha v. Sm. Usharani Ghosh And Others: Interpretation of Section 4 of the Partition Act, 1893 Introduction Monomohan Saha v. Sm. Usharani Ghosh And Others is a landmark judgment delivered...
Limitations on Reassessment Powers and Withdrawal of Development Rebate: Insights from Surrendra Overseas Ltd. v. Commissioner Of Income-Tax

Limitations on Reassessment Powers and Withdrawal of Development Rebate: Insights from Surrendra Overseas Ltd. v. Commissioner Of Income-Tax

Date: Aug 31, 1978
Limitations on Reassessment Powers and Withdrawal of Development Rebate: Insights from Surrendra Overseas Ltd. v. Commissioner Of Income-Tax Introduction The case of Surrendra Overseas Ltd. v....
Non-Deductibility of Commission Payments to Agents: Vishnu Agencies v. CIT, West Bengal

Non-Deductibility of Commission Payments to Agents: Vishnu Agencies v. CIT, West Bengal

Date: Aug 29, 1978
Non-Deductibility of Commission Payments to Agents: Vishnu Agencies v. CIT, West Bengal Introduction Vishnu Agencies (P.) Ltd. v. Commissioner Of Income-Tax, West Bengal-I (No. 1) is a landmark...
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