Calcutta High Court Case Commentaries

Mandatory Application of Mind in Issuing Summons under Section 131 of Income-tax Act: Dwijendra Lal Brahmachari Ltd.

Date: Jul 29, 1977

Mandatory Application of Mind in Issuing Summons under Section 131 of Income-tax Act: Dwijendra Lal Brahmachari And Others v. New Central Jute Mills Co. Ltd. 1. Introduction The case of Dwijendra Lal...

Tribunal’s Discretion to Remand for Further Investigation: Insights from Kali Charan Ram Chander v. Commissioner Of Income-Tax

Date: Jul 16, 1977

Tribunal’s Discretion to Remand for Further Investigation: Insights from Kali Charan Ram Chander v. Commissioner Of Income-Tax Introduction The case of Kali Charan Ram Chander v. Commissioner Of...

Valid Assessment and Notice of Demand under the Income Tax Act: Insights from Commissioner Of Income-Tax, West Bengal v. Kailasho Devi Burman And Others

Date: Jul 15, 1977

Valid Assessment and Notice of Demand under the Income Tax Act: Insights from Commissioner Of Income-Tax, West Bengal v. Kailasho Devi Burman And Others Introduction The case of Commissioner Of...

Vicarious Liability of Company Directors under the Foreign Exchange Regulation Act: Bhagwati Prasad Khaitan v. The Special Director, Enforcement Directorate And Another

Date: Jul 12, 1977

Vicarious Liability of Company Directors under the Foreign Exchange Regulation Act Introduction The case of Bhagwati Prasad Khaitan v. The Special Director, Enforcement Directorate And Another is a...

Enforceability of Counter-Claims and Assignment of Contract Benefits: Insights from Messrs. Daga Films v. Messrs. Lotus Production & Ors.

Date: Jul 5, 1977

Enforceability of Counter-Claims and Assignment of Contract Benefits: Insights from Messrs. Daga Films v. Messrs. Lotus Production & Ors. Introduction The case of Messrs. Daga Films v. Messrs. Lotus...

Procedural Clarity in Imposing Tax Penalties: Insights from Becker Gray & Co. v. Income-Tax Officer

Date: Jul 2, 1977

Procedural Clarity in Imposing Tax Penalties: Insights from Becker Gray & Co. v. Income-Tax Officer Introduction The case of Becker Gray And Co. (1930) Ltd. v. Income-Tax Officer, Central Circle-I,...

Sunil Mukherjee v. Union Of India: Affirmation of Jurisdictional Boundaries under Section 8 of the Arbitration Act, 1940

Date: Jun 17, 1977

Sunil Mukherjee v. Union Of India: Affirmation of Jurisdictional Boundaries under Section 8 of the Arbitration Act, 1940 Introduction Sunil Mukherjee v. Union Of India is a landmark judgment...

Distinctiveness of Geographical Terms in Trade Mark Registration: Imperial Tobacco Co. of India Ltd. v. Registrar of Trade Marks

Date: Jun 15, 1977

Distinctiveness of Geographical Terms in Trade Mark Registration: Imperial Tobacco Co. of India Ltd. v. Registrar of Trade Marks Introduction The case of The Imperial Tobacco Co. of India Ltd. v....

Comprehensive Commentary on Commissioner Of Income-Tax v. Burmah-Shell Oil Storage And Distribution Co. (1977)

Date: Jun 9, 1977

Deductibility of Loss on Returnable Packages and Compliance with Development Rebate Provisions: An Analysis of Commissioner Of Income-Tax v. Burmah-Shell Oil Storage And Distribution Co. Introduction...

Calcutta High Court Limits Income-Tax Officer's Power to Reopen Assessments under Section 148 in Cases of Validly Submitted Returns

Date: Jun 3, 1977

Calcutta High Court Limits Income-Tax Officer's Power to Reopen Assessments under Section 148 in Cases of Validly Submitted Returns Introduction The case of Shri Monindra Mohan Sirkar v. The...

Jurisdiction to Reopen Assessments under Section 148: Insights from Income-Tax Officer v. Mahadeo Lal Tulsyan

Date: May 26, 1977

Jurisdiction to Reopen Assessments under Section 148: Insights from Income-Tax Officer v. Mahadeo Lal Tulsyan Introduction The case of Income-Tax Officer, I Ward, Hundi Circle, And Others v. Mahadeo...

Babulal Singhania v. Pirudan Ojha: Clarifying the Boundaries of Arbitration Proceedings in Partnership Dissolution

Date: May 6, 1977

Babulal Singhania v. Pirudan Ojha: Clarifying the Boundaries of Arbitration Proceedings in Partnership Dissolution Introduction The case of Babulal Singhania v. Pirudan Ojha, adjudicated by the...

Clarifying 'Capital Employed' Under Section 84: Insights from Commissioner Of Income-Tax v. Indian Oxygen Ltd.

Date: Apr 23, 1977

Clarifying 'Capital Employed' Under Section 84: Insights from Commissioner Of Income-Tax v. Indian Oxygen Ltd. Introduction The case of Commissioner Of Income-Tax v. Indian Oxygen Ltd. adjudicated by...

Arbitration Deference in Statutory Allowance Interpretation: Analysis of Bareilly Electricity Supply Co. Ltd. v. State Of Uttar Pradesh

Date: Mar 23, 1977

Arbitration Deference in Statutory Allowance Interpretation: Analysis of Bareilly Electricity Supply Co. Ltd. v. State Of Uttar Pradesh Introduction Bareilly Electricity Supply Co. Ltd. v. State Of...

Classification of Ancillary Charges in Property Letting: Section 22 vs. Section 56 of the Income-Tax Act

Date: Mar 19, 1977

Classification of Ancillary Charges in Property Letting: Section 22 vs. Section 56 of the Income-Tax Act Introduction The case of Indian City Properties Ltd. v. Commissioner Of Income-Tax, West...

Res Judicata in Arbitration: Jiwnani Engineering Works Pvt. Ltd. v. Union Of India

Date: Mar 18, 1977

Res Judicata in Arbitration: Jiwnani Engineering Works Pvt. Ltd. v. Union Of India Introduction The case of Jiwnani Engineering Works Pvt. Ltd. v. Union Of India adjudicated by the Calcutta High...

Valid Service of Ejectment Notices through Attorney and Implications on Tenancy Transfers: Calcutta High Court in J. Mc. Gaffin & Anr. v. Life Insurance Corporation Of India

Date: Mar 9, 1977

Valid Service of Ejectment Notices through Attorney and Implications on Tenancy Transfers: Calcutta High Court in J. Mc. Gaffin & Anr. v. Life Insurance Corporation Of India Introduction The case of...

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