Capital Expenditure vs. Revenue Expenditure in Temporary Leases: Insights from Gobind Sugar Mills Ltd. v. Commissioner Of Income-Tax Introduction Gobind Sugar Mills Ltd. v. Commissioner Of...
Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India: Establishing Standards for Court-Fees Valuation Introduction The case of Tarai Tea Co. Pvt. Ltd. v. Life Insurance Corporation Of India...
Validity and Acceptance of Subsequent Returns Under Section 139(4) of the Income Tax Act, 1961: Insights from Mst. Zulekha Begum (Khatoon) v. Commissioner Of Income-Tax, West Bengal 1. Introduction...
Circumstantial Evidence Upholds Proprietorship in Tax Reassessment: Mriganka Mohan Sur Introduction The case of Mriganka Mohan Sur v. Commissioner Of Income-Tax, West Bengal-II adjudicated by the...
Rental Method Supremacy in Property Valuation under Income Tax Act: Insights from Commissioner Of Income-Tax v. Anup Kumar Kapoor And Others Introduction The case Commissioner Of Income-Tax v. Anup...
Appealability of Penal Interest under Section 18A: Commissioner Of Income-Tax, West Bengal-I v. Karam Chand Thapar & Bros. (P.) Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal-I...
Determining Juvenile Status Based on Age at Offense Commission in West Bengal Children Act: Dilip Saha v. State of West Bengal Introduction The case of Dilip Saha v. State of West Bengal addressed a...
Amendment of Grounds in Pre-emption Applications: Insights from Sri Debabrata Bhowmick v. Sm. Nani Bala Some Introduction Sri Debabrata Bhowmick v. Sm. Nani Bala Some is a pivotal case decided by the...
Transfer of Shares Between Business and Investment Accounts: Non-Allowance of Trading Losses Introduction The case of Commissioner Of Income-Tax, West Bengal-Ii v. Dhanuka & Sons, decided by the...
Revenue vs. Capital Expenditure: Insights from Agarwal Hardware Works v. CIT Introduction The case of Agarwal Hardware Works (P.) Ltd. v. Commissioner Of Income-Tax, West Bengal-I was adjudicated by...
Establishing the Genuineness of Cash Credits in Tax Assessments: Insights from Prakash Textile Agency v. Commissioner Of Income-Tax Introduction The case of Prakash Textile Agency v. Commissioner Of...
Interpretation of Benefits under Section 40(c)(iii) of the Income Tax Act: Kanan Devan Hills Produce Co. Ltd. Judgment Introduction The case of Commissioner Of Income-Tax, West Bengal-II v. Kanan...
Ajit Kumar Sarkar v. Assistant Registrar Of Companies: Affirming Continuous Non-Compliance and Assistant Registrar's Authority Under the Companies Act Introduction The case of Ajit Kumar Sarkar v....
Clarifying Recovery Proceedings under Section 201(1) of the Income Tax Act, 1961 Introduction The case of Commissioner Of Income-Tax, West Bengal-I v. Dunlop Rubber Co. (India) Ltd. (And Vice Versa)...
Calcutta High Court in N. Sciandra v. CIT: Clarifying Tax Implications in Employer-Foreign Employee Agreements Introduction The case of N. Sciandra v. Commissioner Of Income-Tax, West Bengal-I,...
Establishing Sole Ownership Through Correct Title Record: Satish Chandra Maity v. Sm. Saila Bala Dassi and Others Introduction The case of Satish Chandra Maity v. Sm. Saila Bala Dassi And Others was...
Calcutta High Court Rules on Earnest Money Forfeiture in Property Sale Agreements: Bali Ram Dhote v. Bhupendra Nath Banerjee Introduction The case of Bali Ram Dhote v. Bhupendra Nath Banerjee...
Limitation Period and Tribunal's Authority to Condon Delays in Tax Appeals: Insights from Hind Development Corporation v. Income-Tax Officer Introduction The case of Hind Development Corporation v....
Panchanan Hati v. Commissioner Of Income-Tax: Clarifying Grounds for Reopening Assessments under Section 147(a) of the Income-Tax Act, 1961 Introduction Panchanan Hati v. Commissioner Of Income-Tax,...
Enforceability of Bank Guarantees on First Demand: Insights from Texmaco Ltd. v. State Bank of India Introduction The case Texmaco Ltd. v. State Bank of India And Others, adjudicated by the Calcutta...