Calcutta High Court Case Commentaries

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

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)

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

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

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)

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

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

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.

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.

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.

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.

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

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.

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...

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,...

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