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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) 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. 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 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 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 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 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. 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 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 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. 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 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 Introduction The case of Surrendra Overseas Ltd. v....
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. Introduction The case of...
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. 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 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 (Khatoon) v. Commissioner Of Income-Tax, West Bengal 1. Introduction...
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...