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  • Commentaries
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Calcutta High Court Case Commentaries

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...
Capitalization of Interest on Borrowed Funds for New Business Units: Analysis of Commissioner Of Income-Tax (Central), Calcutta v. New Central Jute Mills Co. Ltd.

Capitalization of Interest on Borrowed Funds for New Business Units: Analysis of Commissioner Of Income-Tax (Central), Calcutta v. New Central Jute Mills Co. Ltd.

Date: Aug 26, 1978
Capitalization of Interest on Borrowed Funds for New Business Units: Analysis of Commissioner Of Income-Tax (Central), Calcutta v. New Central Jute Mills Co. Ltd. Introduction The case of...
Capital Nature of Expenditures on Redeemable Preference Shares Established in Hindustan Gas v. Commissioner Of Income-Tax

Capital Nature of Expenditures on Redeemable Preference Shares Established in Hindustan Gas v. Commissioner Of Income-Tax

Date: Aug 26, 1978
Capital Nature of Expenditures on Redeemable Preference Shares Established in Hindustan Gas v. Commissioner Of Income-Tax Introduction The case of Hindustan Gas and Industries Ltd. v. Commissioner Of...
Capital Expenditure vs. Revenue Expenditure in Temporary Leases: Insights from Gobind Sugar Mills Ltd. v. CIT

Capital Expenditure vs. Revenue Expenditure in Temporary Leases: Insights from Gobind Sugar Mills Ltd. v. CIT

Date: Aug 25, 1978
Capital Expenditure vs. Revenue Expenditure in Temporary Leases: Insights from Gobind Sugar Mills Ltd. v. Commissioner Of Income-Tax Introduction Gobind Sugar Mills Ltd. v. Commissioner Of...
Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India: Establishing Standards for Court-Fees Valuation

Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India: Establishing Standards for Court-Fees Valuation

Date: Aug 17, 1978
Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India: Establishing Standards for Court-Fees Valuation Introduction The case of Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India...
Validity and Acceptance of Subsequent Returns Under Section 139(4) of the Income Tax Act, 1961: Insights from Mst. Zulekha Begum v. Commissioner Of Income-Tax, West Bengal

Validity and Acceptance of Subsequent Returns Under Section 139(4) of the Income Tax Act, 1961: Insights from Mst. Zulekha Begum v. Commissioner Of Income-Tax, West Bengal

Date: Aug 11, 1978
Validity and Acceptance of Subsequent Returns Under Section 139(4) of the Income Tax Act, 1961: Insights from Mst. Zulekha Begum (Khatoon) v. Commissioner Of Income-Tax, West Bengal 1. Introduction...
Circumstantial Evidence Upholds Proprietorship in Tax Reassessment: Mriganka Mohan Sur

Circumstantial Evidence Upholds Proprietorship in Tax Reassessment: Mriganka Mohan Sur

Date: Aug 1, 1978
Circumstantial Evidence Upholds Proprietorship in Tax Reassessment: Mriganka Mohan Sur Introduction The case of Mriganka Mohan Sur v. Commissioner Of Income-Tax, West Bengal-II adjudicated by the...
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