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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 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 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. 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 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 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 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 Introduction The case of Kumud Ranjan Banerjee v. Manabendra...
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. Introduction The case of Income-Tax Officer v. Raleigh Investment Co....
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 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 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 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 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 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 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 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 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 Introduction The case of Shew Bhagwan Goenka v. Commercial Tax Officer And Others adjudicated by the...