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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...
'Provision for Taxation' Not a Reserve for Capital Purposes: Duncan Brothers v. CIT (1975) Introduction The case of Duncan Brothers & Co. Ltd. v. Commissioner Of Income-Tax, West Bengal-II was...
Revisional Jurisdiction Under Section 263 of the Income-Tax Act: Insights from Premchand Sitanath Roy v. Addl. Commissioner Of Income-Tax, West Bengal-III Introduction The case of Premchand Sitanath...
Strict Adherence to Section 12(2)(b)(ii) in Hindu Marriage Act: Preclusion of Annulment Claims After One Year Introduction Shri Pranab Biswas v. Srimati Mrinmayee Dassi & Anr. is a pivotal judgment...
Limitations on Commissioner’s Revisory Powers under Section 263 of the Income-tax Act: Jeewanlal Ltd. v. Additional Commissioner of Income-Tax Introduction The case of Jeewanlal (1929) Ltd. v....
Dunlop Rubber Co. Entitled to Tax Relief Under Sections 84 and 101: Comprehensive Legal Analysis Introduction The case of Commissioner Of Income-Tax, West Bengal-I v. Dunlop Rubber Co. (I) Ltd....
Refusal of Specific Performance Due to Statutory Limitation and Laches: Insights from Manick Lal Seal v. K.P Chowdhury Introduction Manick Lal Seal and Another v. K.P Chowdhury is a seminal case...