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Duty to Disclose Material Facts: Calcutta Chromotype Pvt. Ltd. vs Income-Tax Officer Introduction The case of Income-Tax Officer, Central Circle Xv, And Others v. Calcutta Chromotype Pvt. Ltd....
Acknowledgment of Debt in Financial Statements: Pandam Tea Co. Ltd. Judgment Analysis 1. Introduction The case of Pandam Tea Co. Ltd., In Re adjudicated by the Calcutta High Court on June 27, 1973,...
Inherent Jurisdiction of Tribunals to Restore and Rehear Appeals: Insights from Income-Tax Officer 'F' Ward v. Murlidhar Sarda Introduction The case of Income-Tax Officer 'F' Ward v. Murlidhar Sarda...
Pre-Attachment Sale Agreements Prevail Over Subsequent Attachments: Purna Chandra Basak v. Daulat Ali Mollah 1. Introduction The case of Purna Chandra Basak v. Daulat Ali Mollah adjudicated by the...
Judicial Endorsement of Amalgamation under Companies Act: United Bank of India Ltd. v. United India Credit and Development Company Ltd. Introduction The case of United Bank of India Ltd. v. United...
Ownership and Valuation of Shares under the Wealth-Tax Act: Insights from Commissioner Of Wealth-Tax, West Bengal III v. Smt. Sumitra Devi Jalan Introduction The case of Commissioner Of Wealth-Tax,...
Recognition of New Industrial Undertakings for Tax Exemption: Commissioner Of Income-Tax, West Bengal-II v. Orient Paper Mills Ltd. Judgment Analysis Introduction The case of Commissioner Of...
Agency and Compensation under Section 70 of the Indian Contract Act: Analysis of Union Of India v. Kamal Kumar Goswami And Others Introduction The case of Union Of India v. Kamal Kumar Goswami And...
Reaffirmation of Section 34(1) Applicability in Income Escapement Cases: Mriganka Mohan Sur v. Commissioner Of Income-Tax, West Bengal III Introduction The case of Mriganka Mohan Sur v. Commissioner...
Inclusion of Spouse's Profit Share in Assessee's Income: Prahladrai Agarwala v. Commissioner Of Income Tax 1. Introduction The case of Prahladrai Agarwala v. Commissioner Of Income Tax (Calcutta High...
Kripa Sindhu Biswas v. Sudha Sindhu Biswas And Others: Affirmation of Arbitration Awards and Principles of Finality Introduction Kripa Sindhu Biswas v. Sudha Sindhu Biswas And Others is a landmark...
Corporation of Calcutta v. Dhirendra Nath Sen: Reinforcement of Legal Procedures in Property Possession Introduction The case of The Corporation Of Calcutta And Others v. Dhirendra Nath Sen And...
Non-Conformance to Section 87 Criminal Procedure Code Vitiates Attachment Orders Pawan Kumar Gupta v. The State Of West Bengal Introduction The case of Pawan Kumar Gupta v. The State Of West Bengal...
Tax Treatment of Consolidated Lease Income: Section 10 vs. Section 12(4) Introduction The case of Everest Hotels Ltd. v. Commissioner Of Income-Tax, West Bengal adjudicated by the Calcutta High Court...
Accrual of Compensation Income: Precedent from Commissioner Of Income-Tax v. Hindusthan Housing and Land Development Trust Ltd. 1. Introduction The case of Commissioner Of Income-Tax, West Bengal-II...
Recognition of Firms as Legal Entities Capable of Owning Property Under Income Tax Law Introduction The case of Sarvamangala Properties Ltd. v. Commissioner Of Income-Tax, West Bengal was adjudicated...
Defining Revenue and Capital Expenditures: Insights from Commissioner Of Income-Tax, West Bengal I v. Aluminium Corporation Of India Ltd. Introduction The case of Commissioner Of Income-Tax, West...
Calcutta High Court Reaffirms Limited Rectification Powers of Income-Tax Appellate Tribunal Introduction The case of Shew Paper Exchange v. Income Tax Officer, "C" Ward And Ors. adjudicated by the...
Defining 'Entry on a Reference' in Arbitration: Insights from Ramanath Agarwalla v. Messrs. Goenka & Co. Introduction The case of Ramanath Agarwalla v. Messrs. Goenka & Co. And Others adjudicated by...
Murlidhar Surda v. Income-Tax Appellate Tribunal: Affirming Inherent Jurisdiction of Tax Tribunals Introduction Murlidhar Surda v. Income-Tax Appellate Tribunal, Calcutta, And Others is a significant...