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Burdens of Proof in Establishing Equitable Mortgage and Its Impact on Limitation Period Saradindu Mukherjee v. Amiya Kumar Basu (Calcutta High Court, 1977) Introduction The case of Saradindu...
Clarifying Declaration Requirements and Preserving Pre-Act Gold Gifts under the Gold (Control) Act, 1968 Introduction The case of Jay Krishna Saha and Another v. D.N Lal and Others adjudicated by the...
Enforcement of Municipal Building Regulations and Adjoining Property Rights: Insights from Lalit Mohan Mitra v. Samirendra Kumar Ghosh Introduction Lalit Mohan Mitra and Others v. Samirendra Kumar...
Requirements for Reopening Tax Assessment under Section 147(a): Insights from Income-Tax Officer v. Selected Dalurband Coal Introduction The case of Income-Tax Officer v. Selected Dalurband Coal...
Merger of Assessment Orders and Limitation Period under Sections 263 and 153(1)(a) Introduction The case of B.C Nawn And Bros P. Ltd. v. Commissioner Of Income-Tax, West Bengal-III was adjudicated by...
Distinguishing Business Income from Capital Gains: Insights from Guest Keen & Nettlefold Ltd. v. Commissioner of Income Tax Introduction The case of Commissioner Of Income-Tax, West Bengal III,...
Valid Service of Income-Tax Notices: Insights from Income-Tax Officer v. B.N. Bhattacharya Introduction The case of Income-Tax Officer v. B.N. Bhattacharya, adjudicated by the Calcutta High Court on...
Necessity of Impleading Sub-Lessees in Eviction Suits: Insights from Jagat Enterprises v. Anup Kumar Daw Introduction The case of Jagat Enterprises v. Anup Kumar Daw And Others Opposite Parties...
Revisiting Loss Computations in Reassessment Proceedings: Insights from Sun Engineering Works (P.) Ltd. v. Commissioner Of Income-Tax, West Bengal-I Introduction The case of Sun Engineering Works...
Bolstered Standards for Reassessment under Sections 147 and 148 of the Income-Tax Act: Insights from Income-Tax Officer And Others v. Mahadeo Lal Tulsian And Others Introduction The case of...
Arbitrator's Authority to Award Pendente Lite Interest in Construction Contracts: Union Of India v. M.L Dalmiya And Co. Ltd. Introduction The case of Union Of India v. M.L Dalmiya And Co. Ltd. was...
Reaffirming the Contingent Nature of Gratuity Liabilities: L. Madanlal (Aluminium) P. Ltd. v. Income-Tax Officer And Others Introduction The case of L. Madanlal (Aluminium) P. Ltd. v. Income-Tax...
Supremacy of Due Process in Administrative Supersession: Commentary on Sachi Nath Ghosh & Ors. v. West Bengal Board Of Secondary Education & Ors. 1. Introduction The case of Sachi Nath Ghosh & Ors....
Permissibility of Amending Plaint in Eviction Suits Under Reasonable Requirement Grounds: Jitendra Nath Das v. Dr. Kalyan Kr. Banerjee & Anr. Introduction The case of Jitendra Nath Das v. Dr. Kalyan...
Affirmation of Arbitration Clauses in General Conditions and Arbitrator Impartiality Standards: Commentary on Balsukh Refractories v. Hindusthan Steel Ltd. Introduction The case of Balsukh...
Calcutta High Court Establishes Rigorous Standards for Probate Amid Suspicious Circumstances in Susama Bala Devi v. Anath Nath Tarafdar Introduction The case of Susama Bala Devi And Others v. Anath...
Smt. Bani Roy Chowdhury v. Competent Authority: Establishing Standards for Acquisition Proceedings under Section 269C of the Income Tax Act Introduction The case of Smt. Bani Roy Chowdhury v....
Satyanarayan Saraf v. Assistant Controller: Clarifying Aggregation Under Section 34(1)(c) of the Estate Duty Act, 1953 Introduction The case of Satyanarayan Saraf v. Assistant Controller, A-Ward,...
Enforcing Comprehensive Settlements: Insights from Sm. Ajita Debi v. Musst. Hossenara Begum And Others Introduction The case of Sm. Ajita Debi v. Musst. Hossenara Begum And Others, adjudicated by the...
Anand Rice And Oil Mills v. Commissioner Of Income-Tax, West Bengal-II: A Landmark Judgment on Assessment Practices Introduction The case of Anand Rice And Oil Mills v. Commissioner Of Income-Tax,...