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Benamidar Ownership and Exclusion of Accretions under Section 64(iii) of the Income Tax Act: Insights from P.R Mukherjee v. Commissioner of Income-Tax Introduction The case of P.R Mukherjee v....
Revisability of Subordinate Court Orders: Insights from Food Corporation Of India v. Birendra Nath Dhar Introduction The case of Food Corporation Of India v. Birendra Nath Dhar, adjudicated by the...
Apportionment of Expenses Between Business and Dividend Income: Insights from Commissioner Of Income-Tax, West Bengal-II v. New India Investment Corporation Ltd. Introduction The case of Commissioner...
Taxability of Export Incentive Schemes: Distinguishing Revenue and Capital Receipts Comprehensive Commentary on Kesoram Industries & Cotton Mills Ltd. v. Commissioner Of Income-Tax, Calcutta High...
S.B (House & Land) Pvt. Ltd. v. Commissioner Of Income-Tax, West Bengal: Ownership and Reassessment Under Income-Tax Act Introduction The case of S.B (House & Land) Pvt. Ltd. v. Commissioner Of...
Administrator Pendente Lite Excluded from Executor Status under Section 168 of the Income-Tax Act: Analysis of Mahamaya Dassi v. Commissioner of Income-Tax Introduction The case of Mahamaya Dassi v....
Ondal Investments Co. Ltd. v. Commissioner Of Income-Tax: Clarifying the Accrual of Tentative Claims in Taxable Income Introduction The case of Ondal Investments Co. Ltd. v. Commissioner Of...
Ritz Continental Hotels Ltd. v. Commissioner Of Income-Tax: Non-Deductibility of Pre-Operational Expenses under Capital Expenditure Principles Introduction The case of Ritz Continental Hotels Ltd. v....
Certified Copy Requirement and Rental Valuation Method in Acquisition Proceedings: Commissioner Of Income-Tax vs Panchanan Das Introduction The case of Commissioner Of Income-Tax, West Bengal-III,...
Non-Appealability of Abatement Orders under Section 57B: Comprehensive Analysis of Sm. Jharna Ghosal v. Satyendra Prosad Dhar Introduction The case of Sm. Jharna Ghosal v. Satyendra Prosad Dhar...
Defining New Industrial Undertakings under Section 15C: Analysis of Commissioner of Income-Tax (Central), Calcutta v. Rohtas Industries Ltd. Introduction The case of Commissioner Of Income-Tax...
Interpreting Appellate Jurisdiction Over Penal Interest under Section 215/217: Insights from Commissioner Of Income-Tax, West Bengal-II v. Lalit Prasad Rohini Kumar Introduction The case of...
Rectification of Apparent Mistakes in Tax Assessments: Insights from Commissioner Of Income-Tax, West Bengal-I v. Simplex Concrete Piles (India) Pvt. Ltd. Introduction The case of Commissioner Of...
Defining 'Reserve' under the Super Profits Tax Act, 1963: Insights from Commissioner of Income Tax And Super Profits Tax v. Burn And Co. Ltd (1978) 1. Introduction The case of Commissioner of Income...
Yield/Rental Method Established as Sole Valuation Approach under Rent Control Regulations Introduction The case of Commissioner Of Income-Tax, West Bengal v. Smt. Ashima Sinha adjudicated by the...
Calcutta High Court Upholds Interest Deduction for Share Investments under Section 57 I.T. Act Introduction The case of Commissioner Of Income-Tax (Central), Calcutta v. Model Manufacturing Co. (P.)...
Calcutta High Court's Interpretation of 'Jewellery' under Wealth-Tax Act: Commissioner Of Wealth-Tax v. Aditya Vikram Birla Introduction The case of Commissioner Of Wealth-Tax, West Bengal-I,...
Bona Fide Accounting Method Change: Precedent Set by Calcutta High Court in Commissioner of Income Tax v. Rajasthan Investment Co. (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, West...
Distinguishing Provisions from Reserves in Capital Computation: Insights from Commissioner Of Income-Tax v. Eyre Smelting Pvt. Ltd. Introduction The judgment in Commissioner Of Income-Tax And Super...
Restitution and Estoppel in Banking Fraud Cases: A Commentary on United Bank of India Ltd. v. M/S. A.T Ali Hussain And Co. Introduction The case of United Bank of India Ltd. v. M/S. A.T Ali Hussain...