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  • Commentaries
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Calcutta High Court Case Commentaries

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...
Rental Method Supremacy in Property Valuation under Income Tax Act: Insights from Commissioner Of Income-Tax v. Anup Kumar Kapoor

Rental Method Supremacy in Property Valuation under Income Tax Act: Insights from Commissioner Of Income-Tax v. Anup Kumar Kapoor

Date: Jul 29, 1978
Rental Method Supremacy in Property Valuation under Income Tax Act: Insights from Commissioner Of Income-Tax v. Anup Kumar Kapoor And Others Introduction The case Commissioner Of Income-Tax v. Anup...
Appealability of Penal Interest under Section 18A: Commissioner Of Income-Tax v. Karam Chand Thapar & Bros.

Appealability of Penal Interest under Section 18A: Commissioner Of Income-Tax v. Karam Chand Thapar & Bros.

Date: Jul 28, 1978
Appealability of Penal Interest under Section 18A: Commissioner Of Income-Tax, West Bengal-I v. Karam Chand Thapar & Bros. (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-I...
Determining Juvenile Status Based on Age at Offense Commission in West Bengal Children Act: Dilip Saha v. State of West Bengal

Determining Juvenile Status Based on Age at Offense Commission in West Bengal Children Act: Dilip Saha v. State of West Bengal

Date: Jul 26, 1978
Determining Juvenile Status Based on Age at Offense Commission in West Bengal Children Act: Dilip Saha v. State of West Bengal Introduction The case of Dilip Saha v. State of West Bengal addressed a...
Amendment of Grounds in Pre-emption Applications: Insights from Sri Debabrata Bhowmick v. Sm. Nani Bala Some

Amendment of Grounds in Pre-emption Applications: Insights from Sri Debabrata Bhowmick v. Sm. Nani Bala Some

Date: Jul 26, 1978
Amendment of Grounds in Pre-emption Applications: Insights from Sri Debabrata Bhowmick v. Sm. Nani Bala Some Introduction Sri Debabrata Bhowmick v. Sm. Nani Bala Some is a pivotal case decided by the...
Transfer of Shares Between Business and Investment Accounts: Non-Allowance of Trading Losses

Transfer of Shares Between Business and Investment Accounts: Non-Allowance of Trading Losses

Date: Jul 22, 1978
Transfer of Shares Between Business and Investment Accounts: Non-Allowance of Trading Losses Introduction The case of Commissioner Of Income-Tax, West Bengal-Ii v. Dhanuka & Sons, decided by the...
Revenue vs. Capital Expenditure: Insights from Agarwal Hardware Works v. CIT

Revenue vs. Capital Expenditure: Insights from Agarwal Hardware Works v. CIT

Date: Jul 19, 1978
Revenue vs. Capital Expenditure: Insights from Agarwal Hardware Works v. CIT Introduction The case of Agarwal Hardware Works (P.) Ltd. v. Commissioner Of Income-Tax, West Bengal-I was adjudicated by...
Establishing the Genuineness of Cash Credits in Tax Assessments: Insights from Prakash Textile Agency v. Commissioner Of Income-Tax

Establishing the Genuineness of Cash Credits in Tax Assessments: Insights from Prakash Textile Agency v. Commissioner Of Income-Tax

Date: Jul 11, 1978
Establishing the Genuineness of Cash Credits in Tax Assessments: Insights from Prakash Textile Agency v. Commissioner Of Income-Tax Introduction The case of Prakash Textile Agency v. Commissioner Of...
Interpretation of Benefits under Section 40(c)(iii) of the Income Tax Act: Kanan Devan Hills Produce Co. Ltd. Judgment

Interpretation of Benefits under Section 40(c)(iii) of the Income Tax Act: Kanan Devan Hills Produce Co. Ltd. Judgment

Date: Jul 6, 1978
Interpretation of Benefits under Section 40(c)(iii) of the Income Tax Act: Kanan Devan Hills Produce Co. Ltd. Judgment Introduction The case of Commissioner Of Income-Tax, West Bengal-II v. Kanan...
Ajit Kumar Sarkar v. Assistant Registrar Of Companies: Affirming Continuous Non-Compliance and Assistant Registrar's Authority Under the Companies Act

Ajit Kumar Sarkar v. Assistant Registrar Of Companies: Affirming Continuous Non-Compliance and Assistant Registrar's Authority Under the Companies Act

Date: Jun 22, 1978
Ajit Kumar Sarkar v. Assistant Registrar Of Companies: Affirming Continuous Non-Compliance and Assistant Registrar's Authority Under the Companies Act Introduction The case of Ajit Kumar Sarkar v....
Clarifying Recovery Proceedings under Section 201(1) of the Income Tax Act, 1961

Clarifying Recovery Proceedings under Section 201(1) of the Income Tax Act, 1961

Date: Jun 14, 1978
Clarifying Recovery Proceedings under Section 201(1) of the Income Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax, West Bengal-I v. Dunlop Rubber Co. (India) Ltd. (And Vice Versa)...
Calcutta High Court in N. Sciandra v. CIT: Clarifying Tax Implications in Employer-Foreign Employee Agreements

Calcutta High Court in N. Sciandra v. CIT: Clarifying Tax Implications in Employer-Foreign Employee Agreements

Date: Jun 7, 1978
Calcutta High Court in N. Sciandra v. CIT: Clarifying Tax Implications in Employer-Foreign Employee Agreements Introduction The case of N. Sciandra v. Commissioner Of Income-Tax, West Bengal-I,...
Establishing Sole Ownership Through Correct Title Record: Satish Chandra Maity v. Sm. Saila Bala Dassi and Others

Establishing Sole Ownership Through Correct Title Record: Satish Chandra Maity v. Sm. Saila Bala Dassi and Others

Date: Jun 3, 1978
Establishing Sole Ownership Through Correct Title Record: Satish Chandra Maity v. Sm. Saila Bala Dassi and Others Introduction The case of Satish Chandra Maity v. Sm. Saila Bala Dassi And Others was...
Calcutta High Court Rules on Earnest Money Forfeiture in Property Sale Agreements: Bali Ram Dhote v. Bhupendra Nath Banerjee

Calcutta High Court Rules on Earnest Money Forfeiture in Property Sale Agreements: Bali Ram Dhote v. Bhupendra Nath Banerjee

Date: Jun 2, 1978
Calcutta High Court Rules on Earnest Money Forfeiture in Property Sale Agreements: Bali Ram Dhote v. Bhupendra Nath Banerjee Introduction The case of Bali Ram Dhote v. Bhupendra Nath Banerjee...
Limitation Period and Tribunal's Authority to Condon Delays in Tax Appeals: Insights from Hind Development Corporation v. Income-Tax Officer

Limitation Period and Tribunal's Authority to Condon Delays in Tax Appeals: Insights from Hind Development Corporation v. Income-Tax Officer

Date: Jun 2, 1978
Limitation Period and Tribunal's Authority to Condon Delays in Tax Appeals: Insights from Hind Development Corporation v. Income-Tax Officer Introduction The case of Hind Development Corporation v....
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