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  • Commentaries
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Calcutta High Court Case Commentaries

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

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

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)

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

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

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

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.

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

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

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

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

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...
Royalty Payments Do Not Constitute Sale in Government Contracts: Calcutta High Court Decision

Royalty Payments Do Not Constitute Sale in Government Contracts: Calcutta High Court Decision

Date: Mar 5, 1977
Royalty Payments Do Not Constitute Sale in Government Contracts: Calcutta High Court Decision Introduction The case of Nepal Chandra Banerjee v. Commercial Tax Officer, Jalpaiguri & Ors. was...
Affirmation of Indian Nationality and Lease Continuity in Enemy Property Recovery: Syed Ali Kaiser v. Mstt. Ayesha Begum

Affirmation of Indian Nationality and Lease Continuity in Enemy Property Recovery: Syed Ali Kaiser v. Mstt. Ayesha Begum

Date: Feb 24, 1977
Affirmation of Indian Nationality and Lease Continuity in Enemy Property Recovery: Syed Ali Kaiser v. Mstt. Ayesha Begum Introduction The case of Syed Ali Kaiser v. Mstt. Ayesha Begum was adjudicated...
Permissibility of Amendments to Pleadings in Partition Suits: Analysis of Kanailal Das v. Jiban Kanai Das (1977)

Permissibility of Amendments to Pleadings in Partition Suits: Analysis of Kanailal Das v. Jiban Kanai Das (1977)

Date: Feb 16, 1977
Permissibility of Amendments to Pleadings in Partition Suits: Analysis of Kanailal Das v. Jiban Kanai Das (1977) Introduction The case of Kanailal Das And Another v. Jiban Kanai Das And Another is a...
Burden of Proof in Establishing Equitable Mortgage and Its Impact on Limitation Period: Saradindu Mukherjee v. Amiya Kumar Basu

Burden of Proof in Establishing Equitable Mortgage and Its Impact on Limitation Period: Saradindu Mukherjee v. Amiya Kumar Basu

Date: Feb 10, 1977
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

Clarifying Declaration Requirements and Preserving Pre-Act Gold Gifts under the Gold (Control) Act, 1968

Date: Jan 21, 1977
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

Enforcement of Municipal Building Regulations and Adjoining Property Rights: Insights from Lalit Mohan Mitra v. Samirendra Kumar Ghosh

Date: Jan 14, 1977
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

Requirements for Reopening Tax Assessment under Section 147(a): Insights from Income-Tax Officer v. Selected Dalurband Coal

Date: Dec 25, 1976
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) - B.C Nawn And Bros P. Ltd. v. Commissioner Of Income-Tax, West Bengal-III

Merger of Assessment Orders and Limitation Period under Sections 263 and 153(1)(a) - B.C Nawn And Bros P. Ltd. v. Commissioner Of Income-Tax, West Bengal-III

Date: Dec 9, 1976
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...
Valid Service of Income-Tax Notices: Insights from Income-Tax Officer v. B.N. Bhattacharya

Valid Service of Income-Tax Notices: Insights from Income-Tax Officer v. B.N. Bhattacharya

Date: Dec 4, 1976
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...
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