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Judicial Reinforcement of Procedural Compliance under COFEPOSA Act in Dayalal N. Shah v. Union Of India & Ors. Introduction The case of Dayalal N. Shah v. Union Of India & Ors. was adjudicated by the...
Calcutta High Court Establishes Precedence on Rectification of Tax Assessment Orders in Light of Retrospective Legislation Introduction The case of Commissioner Of Income-Tax, West Bengal-I v....
Exigibility of Pre-End in Process Articles: Union Carbide Co. Ltd. v. Assistant Collector Of Central Excise And Others Introduction The case of Union Carbide Co. Ltd. v. Assistant Collector Of...
Classification of Service and Maintenance Charges as Business Income: Russell Properties Pvt. Ltd. v. A. Chowdhury Introduction The case of Russell Properties Pvt. Ltd. v. A. Chowdhury, Additional...
Precedent on Tax Classification of Service and Maintenance Charges: Russell Properties Pvt. Ltd. v. A. Chowdhury 1. Introduction The case of Russell Properties Pvt. Ltd. v. A. Chowdhury, Addl....
Commissioner of Income Tax v. Roberts Mclean & Co. Ltd.: Determining Liability and Deductibility of Arbitral Awards Introduction The case of Commissioner Of Income-Tax, West Bengal v. Roberts Mclean...
Abatement of Specific Performance Suits Upon Vendor's Death: Chhotalal Hariram & Anr. v. Dilip Kumar Chatterjee & Ors. Introduction The case of Chhotalal Hariram & Anr. v. Dilip Kumar Chatterjee &...
Limits of Rule-Making Authority in Income Tax Assessments: Century Enka Ltd. v. Income-tax Officer Introduction The case of Century Enka Ltd. v. Income-tax Officer adjudicated by the Calcutta High...
Clarification on 'Contract of Employment' for Insurance Liability in Motor Vehicle Death Cases: Indian Mutual General Insurance Society Ltd. v. Manzoor Ashan & Ors. Introduction The case of Indian...
Strict Enforcement of Section 69 of the Indian Partnership Act in Dissolved Firms – Ram Kumar Shew Chandrai v. Union of India Introduction The case of Ram Kumar Shew Chandrai, A Firm v. The Dominion...
Indian Oxygen Ltd. v. Commissioner of Income-Tax: Defining Revenue Expenditure in Tax Deductions Introduction The case of Commissioner of Income-Tax, West Bengal-III v. Indian Oxygen Ltd. adjudicated...
Calcutta State Transport Corporation v. Commissioner Of Income-Tax: Defining 'Local Authority' Introduction The case of Calcutta State Transport Corporation v. Commissioner Of Income-Tax, West...
Deductibility of Statutory Provisions under Income Tax: Commissioner Of Income-Tax v. Swadeshi Mining & Manufacturing Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Swadeshi Mining &...
Limitations on the Definition of 'Iron and Steel (Metal)' for Tax Rebate: Indian Steel And Wire Products Ltd. v. Commissioner Of Income-Tax Introduction The case of Indian Steel And Wire Products...
Lawful Compromise under Order 23, Rule 3 CPC: Ensuring Voluntariness and Public Policy Compliance Introduction The case of Sm. Sumitra Devi Agarwalla v. Sm. Sulekha Kundu And Another adjudicated by...
Expanding the Scope of 'Regular Assessment' in Income Tax Law: Chloride India Ltd. v. Commissioner Of Income-Tax Introduction The case of Chloride India Ltd. v. Commissioner Of Income-Tax, West...
Capital Gains Not Recognized on Pendente Lite Property Transfers – Commissioner of Income-Tax v. Provincial Farmers Ltd. Introduction The case of Commissioner of Income-Tax, West Bengal-III v....
Execution of Decree and Partnership Act Compliance: Insights from Sunderlal & Sons v. Yagendra Nath Singh & Anr. Introduction The case of Sunderlal & Sons v. Yagendra Nath Singh & Anr. adjudicated by...
Calcutta High Court Rules Garlands and Bouquets as Non-Manufactured Goods, Exempting Florists from Sales Tax Liability Introduction The case of Sudhir Ch. Mukherjee v. Additional Commissioner,...
Calcutta High Court Upholds Admission of Winding Up Petitions Without Execution of Decree under Companies Act, 1956 Introduction In the landmark judgment of All India General Transport Corporation...