Valuation of Work-in-Progress in Income Tax Assessments Garden Reach Workshop Ltd. v. Commissioner Of Income Tax Court: Calcutta High Court Date: November 14, 1979 Introduction The case of Garden...
Authority of Company Secretary in Granting Consent under Section 399 of the Companies Act: Insights from Mohan Lal Mittal v. Universal Wires Ltd. Introduction The case of Mohan Lal Mittal and Others...
Reaffirmation of Adjourned Meeting Procedures under the Companies Act, 1956: Promode Kumar Mittal v. Southern Steel Ltd. Introduction The case of Promode Kumar Mittal And Others v. Southern Steel...
Continuity of Partnership and Income Tax Assessment: Mathurdas Govardhandas v. Commissioner Of Income Tax Introduction The case of Mathurdas Govardhandas v. Commissioner Of Income-Tax, adjudicated by...
Rectification of Tax Assessments under Section 154: Insights from Jiyajeerao Cotton Mills Ltd. v. Income-Tax Officer Introduction The case of Jiyajeerao Cotton Mills Ltd. v. Income-Tax Officer,...
Formation of Belief in Acquisition Proceedings under Section 269C of the Income Tax Act 1. Introduction The case of Rai Bahadur G.V Swaika Estate Private Limited v. M.N Tewari & Ors. adjudicated by...
Partial Eviction Following Property Partition: Limitations under Section 109 Transfer of Property Act Introduction The case of Dr. Amar Prasad Gupta v. Arun Kumar Shaw decided by the Calcutta High...
Enhanced Jurisdiction Under Customs Act for Violations of Foreign Exchange Regulations: Insights from M/S. Euresian Equipments And Chemicals Ltd. v. Collector of Customs Introduction The case of M/S....
Jurisdictional Realignment in Penalty Proceedings: Insights from Income-Tax Officer v. Ashoke Glass Works Introduction The case of Income-Tax Officer v. Ashoke Glass Works adjudicated by the Calcutta...
Establishing Jurisdiction for Reassessment under Sections 147 and 148: Insights from H.A. Nanji & Co. v. Income-Tax Officer Introduction The case H.A. Nanji & Co. v. Income-Tax Officer adjudicated by...
Surajmal Ganeshram v. Commissioner Of Income-Tax: Expanding the Scope of Appeals under Section 246 of the Income Tax Act, 1961 Introduction The case of Surajmal Ganeshram v. Commissioner Of...
Clarifying the Scope of High Court’s Inherent Powers under Section 482 CrPC: Insights from N.C Nag Pal & Ors. v. The State & Anr. Introduction The case of N.C Nag Pal & Ors. v. The State & Anr.,...
Jurisdictional Constraints in Disciplinary Proceedings: Abdul Kafi Khan v. Union Of India And Others Introduction The case of Abdul Kafi Khan v. Union Of India And Others adjudicated by the Calcutta...
Strict Construction of Section 2(22)(e) of the Income-Tax Act: Deemed Dividends and Indirect Loans Introduction The case of Nandlal Kanoria v. Commissioner Of Income-Tax, Central, Calcutta...
Niranjan & Co. Ltd. v. Income-Tax Appellate Tribunal: Jurisdictional Limits in Rectification Applications 1. Introduction Niranjan & Co. Ltd. v. Income-Tax Appellate Tribunal And Others is a pivotal...
Indian Aluminium Co. Ltd. v. Commissioner Of Income Tax, West Bengal-II: Comprehensive Commentary on Sections 80J and 80-I Deductions Introduction The case of Indian Aluminium Co. Ltd. v....
Satyendra Chunder Ghose v. Wealth-Tax Officer And Others: Jurisdictional Clarity in Property Valuation Introduction The case of Satyendra Chunder Ghose v. Wealth-Tax Officer And Others adjudicated by...
Ganga Properties v. Income-Tax Officer: Clarifying Revisional Jurisdiction under Section 263 of the Income-Tax Act, 1961 Introduction The case of Ganga Properties v. Income-Tax Officer adjudicated by...
Proper Valuation and Procedural Compliance in Tax Acquisition: Insights from Subhkaran Chowdhury v. IAC Introduction The case of Subhkaran Chowdhury And Others v. Inspecting Assistant Commissioner Of...
Enhanced Judicial Oversight under Companies Act: Insights from Debi Jhora Tea Co. Ltd. v. Barendra Krishna Bhowmick And Others Introduction The case of Debi Jhora Tea Co. Ltd. v. Barendra Krishna...