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Calcutta High Court Case Commentaries

Yield/Rental Method Established as Sole Valuation Approach under Rent Control Regulations

Yield/Rental Method Established as Sole Valuation Approach under Rent Control Regulations

Date: Jan 21, 1978
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

Calcutta High Court Upholds Interest Deduction for Share Investments under Section 57 I.T. Act

Date: Jan 19, 1978
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

Calcutta High Court's Interpretation of 'Jewellery' under Wealth-Tax Act: Commissioner Of Wealth-Tax v. Aditya Vikram Birla

Date: Jan 17, 1978
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,...
Calcutta High Court Establishes Precedent on Bona Fide Change of Accounting Method to Cash Basis

Calcutta High Court Establishes Precedent on Bona Fide Change of Accounting Method to Cash Basis

Date: Jan 14, 1978
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.

Distinguishing Provisions from Reserves in Capital Computation: Insights from Commissioner Of Income-Tax v. Eyre Smelting Pvt. Ltd.

Date: Jan 13, 1978
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.

Restitution and Estoppel in Banking Fraud Cases: A Commentary on United Bank of India Ltd. v. M/S. A.T Ali Hussain And Co.

Date: Dec 21, 1977
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...
Limitations on Court’s Power to Issue Commissions for Evidence Collection under CPC: A New Precedent by Calcutta High Court

Limitations on Court’s Power to Issue Commissions for Evidence Collection under CPC: A New Precedent by Calcutta High Court

Date: Dec 21, 1977
Limitations on Court’s Power to Issue Commissions for Evidence Collection under CPC: A New Precedent by Calcutta High Court Introduction The case of The Institution of Engineers (India) & Anr. v....
Scope of 'Regular Assessment' Under Section 214(1) of the Income Tax Act, 1961: General Fibre Dealers Ltd. v. Income-Tax Officer

Scope of 'Regular Assessment' Under Section 214(1) of the Income Tax Act, 1961: General Fibre Dealers Ltd. v. Income-Tax Officer

Date: Dec 20, 1977
Scope of 'Regular Assessment' Under Section 214(1) of the Income Tax Act, 1961: General Fibre Dealers Ltd. v. Income-Tax Officer Introduction The case of General Fibre Dealers Ltd. v. Income-Tax...
Scope of Reassessment Post Partial Set-Aside of Assessment: Insights from Katihar Jute Mills v. Commissioner of Income-Tax, Calcutta (1977)

Scope of Reassessment Post Partial Set-Aside of Assessment: Insights from Katihar Jute Mills v. Commissioner of Income-Tax, Calcutta (1977)

Date: Nov 30, 1977
Scope of Reassessment Post Partial Set-Aside of Assessment: Insights from Katihar Jute Mills (P.) Ltd. v. Commissioner Of Income-Tax (Central), Calcutta (1977) Introduction The case of Katihar Jute...
Liability of Legal Representatives in Income Tax Assessments: Analysis of Commissioner Of Income-Tax, West Bengal-II, Calcutta v. Shantilal C. Mehta

Liability of Legal Representatives in Income Tax Assessments: Analysis of Commissioner Of Income-Tax, West Bengal-II, Calcutta v. Shantilal C. Mehta

Date: Oct 4, 1977
Liability of Legal Representatives in Income Tax Assessments: Analysis of Commissioner Of Income-Tax, West Bengal-II, Calcutta v. Shantilal C. Mehta Introduction The case of Commissioner Of...
Establishing Tenancy by Holding Over under Section 116 of the Transfer of Property Act: Insights from Md. Ahmed Amolia v. Nirmal Chandra Roy

Establishing Tenancy by Holding Over under Section 116 of the Transfer of Property Act: Insights from Md. Ahmed Amolia v. Nirmal Chandra Roy

Date: Oct 1, 1977
Establishing Tenancy by Holding Over under Section 116 of the Transfer of Property Act: Insights from Md. Ahmed Amolia v. Nirmal Chandra Roy Introduction The case of Md. Ahmed Amolia and Others v....
Comprehensive Commentary on Commissioner Of Income-Tax v. All India Tea and Trading Co. Ltd. (1977)

Comprehensive Commentary on Commissioner Of Income-Tax v. All India Tea and Trading Co. Ltd. (1977)

Date: Sep 30, 1977
Extending the Definition of "Held" Under Section 2(4A) of the Income Tax Act: Insights from Commissioner Of Income-Tax v. All India Tea and Trading Co. Ltd. (1977) Introduction The case of...
Calcutta High Court Clarifies Territorial Jurisdiction in Wakf Estate Disputes

Calcutta High Court Clarifies Territorial Jurisdiction in Wakf Estate Disputes

Date: Sep 29, 1977
Calcutta High Court Clarifies Territorial Jurisdiction in Wakf Estate Disputes Introduction The case of Mst. Zohra Khatoon v. Janab Mohammad Jane Alam And Others was adjudicated by the Calcutta High...
Hindusthan Pilkington Glass Works Ltd. v. Superintendent, Central Excise: Upholding Natural Justice in Excise Assessments

Hindusthan Pilkington Glass Works Ltd. v. Superintendent, Central Excise: Upholding Natural Justice in Excise Assessments

Date: Sep 28, 1977
Hindusthan Pilkington Glass Works Ltd. v. Superintendent, Central Excise: Upholding Natural Justice in Excise Assessments Introduction Parties Involved: Petitioner: Hindusthan Pilkington Glass Works...
Taxation of Compensation for Requisitioned Agricultural Land: A Comprehensive Analysis of Commissioner Of Income-Tax v. All India Tea And Trading Co. Ltd.

Taxation of Compensation for Requisitioned Agricultural Land: A Comprehensive Analysis of Commissioner Of Income-Tax v. All India Tea And Trading Co. Ltd.

Date: Sep 13, 1977
Taxation of Compensation for Requisitioned Agricultural Land: A Comprehensive Analysis of Commissioner Of Income-Tax v. All India Tea And Trading Co. Ltd. Introduction The case of Commissioner Of...
Locus Standi and Definition of Local Authority in Land Acquisition: Commentary on 12, I.C Bose Road Tenants' Association v. Collector Of Howrah & Ors.

Locus Standi and Definition of Local Authority in Land Acquisition: Commentary on 12, I.C Bose Road Tenants' Association v. Collector Of Howrah & Ors.

Date: Sep 8, 1977
Locus Standi and Definition of Local Authority in Land Acquisition: Commentary on 12, I.C Bose Road Tenants' Association v. Collector Of Howrah & Ors. 1. Introduction The case of 12, I.C Bose Road...
Enforcement of Arbitration Clauses in Cases of Alleged Fraud: General Enterprises And Others v. Jardine Handerson Ltd.

Enforcement of Arbitration Clauses in Cases of Alleged Fraud: General Enterprises And Others v. Jardine Handerson Ltd.

Date: Aug 18, 1977
Enforcement of Arbitration Clauses in Cases of Alleged Fraud: General Enterprises And Others v. Jardine Handerson Ltd. Introduction The case of General Enterprises And Others v. Jardine Handerson...
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.C.I (India) Pvt. Ltd.

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.C.I (India) Pvt. Ltd.

Date: Aug 17, 1977
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax v. I.C.I (India) Pvt. Ltd. Introduction The landmark case of Commissioner Of Income-Tax, West Bengal-III v. I.C.I (India)...
Calcutta High Court Quashes Labour Court Order: Reinforcing Due Process in Wage Deductions under Industrial Disputes Act

Calcutta High Court Quashes Labour Court Order: Reinforcing Due Process in Wage Deductions under Industrial Disputes Act

Date: Aug 6, 1977
Calcutta High Court Quashes Labour Court Order: Reinforcing Due Process in Wage Deductions under Industrial Disputes Act Introduction The case of Algemene Bank Nederland, N.V vs. Central Government...
Nationalization Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax, West Bengal v. National Insurance Co. Ltd.

Nationalization Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax, West Bengal v. National Insurance Co. Ltd.

Date: Aug 4, 1977
Nationalization Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax, West Bengal v. National Insurance Co. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal...
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