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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...
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 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 (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 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 Introduction The case of Md. Ahmed Amolia and Others v....
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 Introduction The case of Mst. Zohra Khatoon v. Janab Mohammad Jane Alam And Others was adjudicated by the Calcutta High...
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. 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. 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. 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 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. Introduction The case of Commissioner Of Income-Tax, West Bengal...