Integrated Production in Priority Industries: Extending Section 80-I to Lime Manufacturing Under Schedule VI Introduction The case of Commissioner Of Income Tax v. Sutna Stone & Lime Co. Ltd,...
Dual Deduction Eligibility under Section 54: Insights from B.B. Sarkar v. Commissioner Of Income Tax Introduction The case of B.B. Sarkar v. Commissioner Of Income Tax, adjudicated by the Calcutta...
Clarifying the Scope of Section 10(22): Birla Vidhya Vihar Trust v. Commissioner Of Income-Tax, Central I, Calcutta, 1981 Introduction The case of Birla Vidhya Vihar Trust v. Commissioner Of...
Defining Wrongful Restraint and Magistrate's Enquiry Power: Insights from Sankar Chandra Ghose v. Roopraj S. Bhansally Introduction The case of Sankar Chandra Ghose v. Roopraj S. Bhansally...
Capital Expenditure in Tax Law: Preventing Competitive Annihilation – Commissioner of Income-Tax v. Hindustan Pilkington Glass Works Introduction The case of Commissioner Of Income-Tax, West Bengal-I...
Time-Barred Liabilities and Section 41(1) of the Income Tax Act: Insights from Commissioner of Income-Tax, West Bengal-IV vs. Sugauli Sugar Works P. Ltd. Introduction The case of Commissioner of...
Burden of Proof in Probate Under Suspicious Circumstances: Anath Nath Das v. Sm. Bijali Bala Mondal Introduction The case of Anath Nath Das And Others v. Sm. Bijali Bala Mondal adjudicated by the...
Limitations on Presumptions under Section 269C of the Income Tax Act Introduction The case of Competent Authority, Inspecting Assistant Commissioner Of Income-Tax & Ors. v. Smt. Bani Roy Chowdhury &...
Orient Paper Mills Ltd: Pioneering Precedent on Section 80-I Deductions Prior to Development Rebate Set-Off Introduction The case of Commissioner Of Income Tax v. Orient Paper Mills Ltd, adjudicated...
Honesty in Winding-Up Petitions: Insights from Smt. Madan Debi Kundalia v. Alpine Dairy Ltd. Introduction The case of Smt. Madan Debi Kundalia v. Alpine Dairy Ltd. adjudicated by the Calcutta High...
Burden of Proof in Income Tax Assessments: Insights from V.P Samtani v. Commissioner Of Income-Tax 1. Introduction The case of V.P Samtani v. Commissioner Of Income-Tax adjudicated by the Calcutta...
Jeewanlal Ltd. v. Commissioner of Income-Tax: Revenue vs. Capital Classification in Export-Related Transactions Introduction The case of Jeewanlal (1929) Ltd. v. Commissioner Of Income-Tax, West...
Interest on Arrears of Purchase Tax: Compensation vs. Penalty - Balrampur Sugar Co. Ltd. v. CIT Introduction The case of Balrampur Sugar Co. Ltd. v. Commissioner Of Income-Tax, West Bengal-Iii was...
Tax Deduction of Provident Fund Contributions Enforced in Later Years: Analysis of Commissioner Of Income-Tax, West Bengal-X v. Orient Supply Syndicate 1. Introduction The case of Commissioner Of...
Calcutta High Court Validates Depreciation as 'Expenditure Incurred' under Section 44A for Non-Trading Associations Introduction The case of Commissioner Of Income-Tax, West Bengal-V v. Indian Jute...
Calcutta High Court Clarifies Deduction Computation under Section 80-I: Profits from Priority Industries Stand Unaffected by Non-Priority Losses Introduction The case of Commissioner Of Income-Tax,...
Calcutta High Court Upholds Non-Deductibility of Interest on Overdraft for Advance Tax Payments Introduction The case of Woolcombers Of India Ltd. v. Commissioner Of Income-Tax (Central), Calcutta...
Ensuring Procedural Fairness and Preventing Bias in Departmental Proceedings: Nripendra Nath v. Union Of India Introduction The case of Nripendra Nath v. Union Of India And Others (Calcutta High...
Proper Authorization and Procedural Compliance under Section 132 of the Income Tax Act: Insights from Dwarka Prosad Agarwalla v. Director Of Inspection Introduction The case of Dwarka Prosad...
Recognizing Subsisting Debt Through Annual Acknowledgments: Darjeeling Commercial Co. Ltd. v. Pandam Tea Co. Ltd. Introduction The case of Darjeeling Commercial Co. Ltd. v. Pandam Tea Co. Ltd....