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Limits on the Discretion of Appellate Assistant Commissioners in Admitting New Evidence: Insights from Rai Kumar Srimal v. Commissioner Of Income-Tax, West Bengal III Introduction The case of Rai...
Balmer Lawrie & Co. Ltd. v. Commissioner Of Income-Tax: Scrutinizing Corporate Remunerations and Deductibility Under Sections 37 and 40(c)(i) Introduction The case of Steel Containers Ltd. v....
Deepak Industries Ltd. v. State of West Bengal: Affirming Strict Locus Standi for Trade Unions in Industrial Disputes Introduction The case Deepak Industries, Ltd., And Another v. State Of West...
Authority of Inherent Powers in Granting Maintenance Pendente Lite under the Hindu Adoption and Maintenance Act Introduction The case of Jyoti Prakash Banerjee v. Chameli Banerjee And Another...
Presidency Medical Centre v. Commissioner Of Income-Tax: Landmark Ruling on Carry Forward of Losses Introduction The case of Presidency Medical Centre (P.) Ltd. v. Commissioner Of Income-Tax, West...
Presidency Medical Centre P. Ltd. v. Commissioner of Income Tax: Upholding the Carry Forward of Losses upon Timely Return Submission Prior to Assessment Introduction The case of Presidency Medical...
Excise Duty Assessment Based on Manufacturing Costs: Electric Lamp (India) Pvt. Ltd. v. Collector Of Central Excise Introduction The case of Electric Lamp (India) Pvt. Ltd. v. Collector Of Central...
Nirmala Birla v. Wealth Tax Officer: Defining Final Orders in Writ Petitions Under Article 226 Introduction The case of Nirmala Birla v. Wealth Tax Officer, 'M' Ward Dist. V(1), adjudicated by the...
Valuation of Immovable Property for Wealth Tax: Debi Prosad Poddar v. Commissioner Of Wealth-Tax, West Bengal III, Calcutta Introduction The case of Debi Prosad Poddar v. Commissioner Of Wealth-Tax,...
All India General Transport Corpn. Ltd. v. Cce & C, W.B, Calcutta: Upholding Natural Justice in Customs Proceedings Introduction The case of All India General Transport Corpn. Ltd. v. Cce & C, W.B,...
Reassessment of Property Valuation under the Wealth-Tax Act: J.N Bose v. Commissioner Of Wealth-Tax, West Bengal II Introduction The case of J.N Bose v. Commissioner Of Wealth-Tax, West Bengal II was...
Valuation of Unsold Stock: Insights from British Paints India Ltd. v. Commissioner Of Income-Tax Introduction The case of British Paints India Ltd. v. Commissioner Of Income-Tax, West Bengal-III,...
Determining Extra Shift Depreciation Allowance Based on Individual Machinery Usage: Anantapur Textiles Ltd. v. Commissioner Of Income-Tax Introduction The case of Anantapur Textiles Ltd. v....
Revenue Classification of Technical Acquisition Costs: Calcutta High Court in Commissioner Of Income Tax v. Associated Electrical Industries India Private Ltd. Introduction The case of Commissioner...
Preserving Tenant's Right to Challenge Notice Validity Post-Defense Striking Out: Gurudas Biswas v. Charu Panna Seal And Others Introduction The case of Gurudas Biswas v. Charu Panna Seal And Others...
Calcutta High Court Defines the Scope of Section 151 CPC in Execution Sale Defaults 1. Introduction The case of Smt. Bimla Devi v. Aghore Chandra Mallick And Others Opposite Parties adjudicated by...
Reaffirmation of Section 68 and Penalty Provisions in Income Tax Assessments: Sikri & Co. Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Sikri & Co. Pvt. Ltd. v. Commissioner Of...
Calcutta High Court Clarifies Stay of Suits under Section 34 of the Arbitration Act, 1940 Introduction The case of Biswanath Rungta v. Oriental Industrial Engineering Co. Pvt. Ltd. adjudicated by the...
Calcutta High Court Clarifies Bank Guarantee Enforcement and Party Inclusion: State Bank of India v. The Economic Trading Co. S.A.A Introduction The case of State Bank Of India v. The Economic...
Recognition and Deduction of Sales Tax in Auction Business: Insights from Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income-Tax, West Bengal-I Introduction The case of Chowringhee Sales...