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Calcutta High Court Case Commentaries

Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income Tax: Defining Sales Tax as Trading Receipts and Allowing Deductions for Sales Tax Liability

Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income Tax: Defining Sales Tax as Trading Receipts and Allowing Deductions for Sales Tax Liability

Date: Jun 11, 1974
Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income Tax: Defining Sales Tax as Trading Receipts and Allowing Deductions for Sales Tax Liability Introduction The case of Chowringhee Sales...
Establishing the Necessity of Evidentiary Proceedings in Garnishee Orders: Insights from Mackinnon Mackenzie v. Anil Kumar Sen

Establishing the Necessity of Evidentiary Proceedings in Garnishee Orders: Insights from Mackinnon Mackenzie v. Anil Kumar Sen

Date: Jun 8, 1974
Establishing the Necessity of Evidentiary Proceedings in Garnishee Orders: Insights from Mackinnon Mackenzie And Company Pvt. Ltd. v. Anil Kumar Sen And Another Opposite Parties Introduction...
Rectification of Share Register in the Context of Alleged Fraud: Daddy S. Mazda And Others v. K.R Irani

Rectification of Share Register in the Context of Alleged Fraud: Daddy S. Mazda And Others v. K.R Irani

Date: May 29, 1974
Rectification of Share Register in the Context of Alleged Fraud: Daddy S. Mazda And Others v. K.R Irani Introduction The case of Daddy S. Mazda And Others v. K.R Irani adjudicated by the Calcutta...
Assessment of Rental Income under Section 56(2)(iii) and Section 22: Insights from Commissioner of Income Tax v. Ajmera Industries Pvt. Ltd.

Assessment of Rental Income under Section 56(2)(iii) and Section 22: Insights from Commissioner of Income Tax v. Ajmera Industries Pvt. Ltd.

Date: May 28, 1974
Assessment of Rental Income under Section 56(2)(iii) and Section 22: Insights from Commissioner of Income Tax v. Ajmera Industries Pvt. Ltd. Introduction The case of Commissioner of Income Tax v....
Interpretation of Section 457 of the Code of Criminal Procedure: Ambika Roy v. The State of West Bengal

Interpretation of Section 457 of the Code of Criminal Procedure: Ambika Roy v. The State of West Bengal

Date: May 16, 1974
Interpretation of Section 457 of the Code of Criminal Procedure: Ambika Roy v. The State of West Bengal Introduction The case of Ambika Roy v. The State of West Bengal was adjudicated by the Calcutta...
Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta: A Landmark Judgment on Arbitration Interim Relief

Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta: A Landmark Judgment on Arbitration Interim Relief

Date: May 15, 1974
Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta: A Landmark Judgment on Arbitration Interim Relief Introduction The case of Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta...
'Flour' in Sales Tax Exemption Limited to Wheat-Based Products – Atlantis (East Ltd.) v. Board Of Revenue

'Flour' in Sales Tax Exemption Limited to Wheat-Based Products – Atlantis (East Ltd.) v. Board Of Revenue

Date: May 11, 1974
'Flour' in Sales Tax Exemption Limited to Wheat-Based Products – Atlantis (East Ltd.) v. Board Of Revenue Introduction The case of Atlantis (East Limited) v. Additional Member, Board Of Revenue, West...
Kumud Ranjan Banerjee v. Manabendra Banerjee: Clarifying Receiver Appointment and Procedural Requirements under the Specific Relief Act

Kumud Ranjan Banerjee v. Manabendra Banerjee: Clarifying Receiver Appointment and Procedural Requirements under the Specific Relief Act

Date: Mar 8, 1974
Kumud Ranjan Banerjee v. Manabendra Banerjee: Clarifying Receiver Appointment and Procedural Requirements under the Specific Relief Act Introduction The case of Kumud Ranjan Banerjee v. Manabendra...
Reassessment Jurisdiction in HUF Cases: Insights from Mahabir Prasad Poddar v. Income-Tax Officer

Reassessment Jurisdiction in HUF Cases: Insights from Mahabir Prasad Poddar v. Income-Tax Officer

Date: Mar 5, 1974
Reassessment Jurisdiction in HUF Cases: Insights from Mahabir Prasad Poddar v. Income-Tax Officer Introduction The case of Mahabir Prasad Poddar v. Income-Tax Officer adjudicated by the Calcutta High...
Clarifying the Scope of Section 154: Rectification of Tax Computation Errors in Income Tax Officer v. Raleigh Investment Co. Ltd.

Clarifying the Scope of Section 154: Rectification of Tax Computation Errors in Income Tax Officer v. Raleigh Investment Co. Ltd.

Date: Feb 22, 1974
Clarifying the Scope of Section 154: Rectification of Tax Computation Errors in Income-Tax Officer v. Raleigh Investment Co. Ltd. Introduction The case of Income-Tax Officer v. Raleigh Investment Co....
Annulment of Marriage Due to Lunacy: Pronab Kumar Ghosh v. Krishna Ghosh

Annulment of Marriage Due to Lunacy: Pronab Kumar Ghosh v. Krishna Ghosh

Date: Feb 21, 1974
Annulment of Marriage Due to Lunacy: Pronab Kumar Ghosh v. Krishna Ghosh Introduction The case of Pronab Kumar Ghosh v. Krishna Ghosh adjudicated by the Calcutta High Court on February 20, 1974,...
Calcutta High Court Strikes Down West Bengal's Mining Regulations in Land Reforms Act

Calcutta High Court Strikes Down West Bengal's Mining Regulations in Land Reforms Act

Date: Feb 14, 1974
Calcutta High Court Strikes Down West Bengal's Mining Regulations in Land Reforms Act Introduction The case of Shyam Sundar Rathi v. Addl. District Magistrate was adjudicated by the Calcutta High...
Reaffirmation of Jurisdictional Limits Under Section 155 of the Income-tax Act: Hansraj Dhingra v. Union Of India

Reaffirmation of Jurisdictional Limits Under Section 155 of the Income-tax Act: Hansraj Dhingra v. Union Of India

Date: Feb 8, 1974
Reaffirmation of Jurisdictional Limits Under Section 155 of the Income-tax Act: Hansraj Dhingra v. Union Of India 1. Introduction The case of Hansraj Dhingra v. Union Of India And Others, adjudicated...
Strict Timeliness and Good Faith Requirements for Arbitration Stay: Shroff Brothers v. Bisheswar Dayal Meatle

Strict Timeliness and Good Faith Requirements for Arbitration Stay: Shroff Brothers v. Bisheswar Dayal Meatle

Date: Jan 18, 1974
Strict Timeliness and Good Faith Requirements for Arbitration Stay: Shroff Brothers v. Bisheswar Dayal Meatle Introduction Shroff Brothers v. Bisheswar Dayal Meatle is a pivotal judgment delivered by...
Criteria for Party Addition and Injunction Vacatur Established in Narayarn Chandra Garai v. Matri Bhandar Pvt. Ltd.

Criteria for Party Addition and Injunction Vacatur Established in Narayarn Chandra Garai v. Matri Bhandar Pvt. Ltd.

Date: Dec 15, 1973
Criteria for Party Addition and Injunction Vacatur Established in Narayarn Chandra Garai And Others v. Matri Bhandar Pvt. Ltd. And Another Introduction The case of Narayarn Chandra Garai And Others...
Clarifying the Application of Section 147(a) vs 147(b) in Light of Material Disclosure: Eastern Coal Co. Ltd. Case Analysis

Clarifying the Application of Section 147(a) vs 147(b) in Light of Material Disclosure: Eastern Coal Co. Ltd. Case Analysis

Date: Dec 5, 1973
Clarifying the Application of Section 147(a) vs 147(b) in Light of Material Disclosure: Eastern Coal Co. Ltd. Case Analysis Introduction The case of Income-Tax Officer v. Eastern Coal Co. Ltd.,...
Brijlal And Co. v. Madhya Pradesh Electricity Board: Comprehensive Analysis of Res Judicata Principles

Brijlal And Co. v. Madhya Pradesh Electricity Board: Comprehensive Analysis of Res Judicata Principles

Date: Nov 28, 1973
Brijlal And Co. v. Madhya Pradesh Electricity Board: Comprehensive Analysis of Res Judicata Principles Introduction The case of Brijlal And Co. v. Madhya Pradesh Electricity Board, adjudicated by the...
Establishing the Right to Natural Justice in Administrative Revocation: Insights from Serajuddin And Co. v. State Of Orissa And Others

Establishing the Right to Natural Justice in Administrative Revocation: Insights from Serajuddin And Co. v. State Of Orissa And Others

Date: Sep 8, 1973
Establishing the Right to Natural Justice in Administrative Revocation: Insights from Serajuddin And Co. v. State Of Orissa And Others 1. Introduction The case of Serajuddin And Co. v. State Of...
Secured Creditor's Right to Initiate Winding-Up Proceedings: Techno Metal India (P.) Ltd. v. Prem Nath Anand

Secured Creditor's Right to Initiate Winding-Up Proceedings: Techno Metal India (P.) Ltd. v. Prem Nath Anand

Date: Aug 18, 1973
Secured Creditor's Right to Initiate Winding-Up Proceedings: Techno Metal India (P.) Ltd. v. Prem Nath Anand Introduction Techno Metal India (P.) Ltd. v. Prem Nath Anand is a landmark case decided by...
Unconstitutional Retrospective Tax Amendments: Shew Bhagwan Goenka v. Commercial Tax Officer

Unconstitutional Retrospective Tax Amendments: Shew Bhagwan Goenka v. Commercial Tax Officer

Date: Aug 18, 1973
Unconstitutional Retrospective Tax Amendments: Shew Bhagwan Goenka v. Commercial Tax Officer Introduction The case of Shew Bhagwan Goenka v. Commercial Tax Officer And Others adjudicated by the...
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