Valid Assessment and Notice of Demand under the Income Tax Act: Insights from Commissioner Of Income-Tax, West Bengal v. Kailasho Devi Burman And Others Introduction The case of Commissioner Of...
Vicarious Liability of Company Directors under the Foreign Exchange Regulation Act Introduction The case of Bhagwati Prasad Khaitan v. The Special Director, Enforcement Directorate And Another is a...
Enforceability of Counter-Claims and Assignment of Contract Benefits: Insights from Messrs. Daga Films v. Messrs. Lotus Production & Ors. Introduction The case of Messrs. Daga Films v. Messrs. Lotus...
Procedural Clarity in Imposing Tax Penalties: Insights from Becker Gray & Co. v. Income-Tax Officer Introduction The case of Becker Gray And Co. (1930) Ltd. v. Income-Tax Officer, Central Circle-I,...
Sunil Mukherjee v. Union Of India: Affirmation of Jurisdictional Boundaries under Section 8 of the Arbitration Act, 1940 Introduction Sunil Mukherjee v. Union Of India is a landmark judgment...
Distinctiveness of Geographical Terms in Trade Mark Registration: Imperial Tobacco Co. of India Ltd. v. Registrar of Trade Marks Introduction The case of The Imperial Tobacco Co. of India Ltd. v....
Deductibility of Loss on Returnable Packages and Compliance with Development Rebate Provisions: An Analysis of Commissioner Of Income-Tax v. Burmah-Shell Oil Storage And Distribution Co. Introduction...
Calcutta High Court Limits Income-Tax Officer's Power to Reopen Assessments under Section 148 in Cases of Validly Submitted Returns Introduction The case of Shri Monindra Mohan Sirkar v. The...
Jurisdiction to Reopen Assessments under Section 148: Insights from Income-Tax Officer v. Mahadeo Lal Tulsyan Introduction The case of Income-Tax Officer, I Ward, Hundi Circle, And Others v. Mahadeo...
Babulal Singhania v. Pirudan Ojha: Clarifying the Boundaries of Arbitration Proceedings in Partnership Dissolution Introduction The case of Babulal Singhania v. Pirudan Ojha, adjudicated by the...
Clarifying 'Capital Employed' Under Section 84: Insights from Commissioner Of Income-Tax v. Indian Oxygen Ltd. Introduction The case of Commissioner Of Income-Tax v. Indian Oxygen Ltd. adjudicated by...
Arbitration Deference in Statutory Allowance Interpretation: Analysis of Bareilly Electricity Supply Co. Ltd. v. State Of Uttar Pradesh Introduction Bareilly Electricity Supply Co. Ltd. v. State Of...
Classification of Ancillary Charges in Property Letting: Section 22 vs. Section 56 of the Income-Tax Act Introduction The case of Indian City Properties Ltd. v. Commissioner Of Income-Tax, West...
Res Judicata in Arbitration: Jiwnani Engineering Works Pvt. Ltd. v. Union Of India Introduction The case of Jiwnani Engineering Works Pvt. Ltd. v. Union Of India adjudicated by the Calcutta High...
Valid Service of Ejectment Notices through Attorney and Implications on Tenancy Transfers: Calcutta High Court in J. Mc. Gaffin & Anr. v. Life Insurance Corporation Of India Introduction The case of...
Royalty Payments Do Not Constitute Sale in Government Contracts: Calcutta High Court Decision Introduction The case of Nepal Chandra Banerjee v. Commercial Tax Officer, Jalpaiguri & Ors. was...
Affirmation of Indian Nationality and Lease Continuity in Enemy Property Recovery: Syed Ali Kaiser v. Mstt. Ayesha Begum Introduction The case of Syed Ali Kaiser v. Mstt. Ayesha Begum was adjudicated...
Permissibility of Amendments to Pleadings in Partition Suits: Analysis of Kanailal Das v. Jiban Kanai Das (1977) Introduction The case of Kanailal Das And Another v. Jiban Kanai Das And Another is a...
Burdens of Proof in Establishing Equitable Mortgage and Its Impact on Limitation Period Saradindu Mukherjee v. Amiya Kumar Basu (Calcutta High Court, 1977) Introduction The case of Saradindu...
Clarifying Declaration Requirements and Preserving Pre-Act Gold Gifts under the Gold (Control) Act, 1968 Introduction The case of Jay Krishna Saha and Another v. D.N Lal and Others adjudicated by the...