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Disclaimer: This commentary is intended for informational purposes only and does not constitute legal advice. For specific legal concerns, please consult a qualified attorney. Sisir Kumar Chandra v....
Bata Shoe Company Pvt. Ltd. v. Collector of Central Excise: Clarifying the Determination of Value for Exemption Purposes under the Central Excises and Salt Act, 1944 Introduction The case of Bata...
Change in Firm Constitution and Tax Registration: Sandersons & Morgans v. Income-Tax Officer Introduction The case of Sandersons & Morgans v. Income-Tax Officer adjudicated by the Calcutta High Court...
Valid Substitution of Plaintiff in Tenant Ejectment Action: Insights from M.S. Ram Singh v. Bijoy Singh Surana Introduction The judicial landscape is continuously shaped by precedents that clarify...
Valuation of Acquired Land: Precedent on Post-Notification Sale Transactions in State Of West Bengal v. Secretary, Union Club, Purulia Introduction The case of State Of West Bengal v. Secretary,...
Limits of Arbitration Clauses in Guarantee Agreements: A Commentary on The Chartered Bank v. The Commissioner For The Port Of Calcutta Introduction The Chartered Bank v. The Commissioner For The Port...
Ownership Verification in Receivership: Central Bank of India v. Srish Chandra Guha Introduction The case of Central Bank of India v. Srish Chandra Guha adjudicated by the Calcutta High Court on...
Sitaram Jaipuria v. Banwarilal Jaipuria: Clarifying the Scope of Section 22 of the Monopolies and Restrictive Trade Practices Act Introduction The case of Sitaram Jaipuria And Others v. Banwarilal...
Res Judicata and the Scope of Section 10 CPC: Insights from Arun General Industries Ltd. v. Rishabh Manufacturers Private Ltd. Introduction The case Arun General Industries Ltd. v. Rishabh...
Validity of Decrees in Suits Initiated by Minors Without Next Friends: Keshav Deo Tulshan v. Jagadish Prasad Tulshan Introduction Keshav Deo Tulshan v. Jagadish Prasad Tulshan is a landmark judgment...
Calcutta High Court's Landmark Ruling on Posthumous Income Tax Liability in Roma Bose v. Income-Tax Officer Introduction The case of Roma Bose v. Income-Tax Officer delivered by the Calcutta High...
Reserving Requirements for Development Rebate Eligibility under Section 10(2)(vib): Insights from West Laikdihi Coal Co. Ltd. v. Commissioner Of Income Tax Introduction The case of West Laikdihi Coal...
Invalidation of Income-Tax Notices on Disrupted Hindu Undivided Family: Insights from Rameswar Sirkar v. Income-Tax Officer Introduction The case of Rameswar Sirkar v. Income-Tax Officer, A Ward,...
Kalyanji Mavji And Co. v. Commissioner Of Income-Tax: Determining Revenue vs. Capital Expenditure in Business Operations Introduction The case of Kalyanji Mavji And Co. v. Commissioner Of Income-Tax,...
Res Judicata and Arbitration Jurisdiction: Insights from P.C Ray And Co. (India) Pvt. Ltd. v. Union Of India Introduction The case of P.C Ray And Co. (India) Pvt. Ltd. v. Union Of India decided by...
Hari Prasad Singh v. Commissioner of Income-Tax, West Bengal and Others: Upholding Due Process in Administrative Discipline Introduction The case of Hari Prasad Singh v. Commissioner of Income-Tax,...
Reasonableness of Director Remuneration Under Section 10(4A): Insights from Commissioner Of Income-Tax, West Bengal v. Edward Keventer (Private) Ltd. Introduction The case of Commissioner Of...
Supersession of Notifications and Compensation Determination under the Land Acquisition Act: Jogendra Nath Chatterjee v. State Of West Bengal Introduction The case of Jogendra Nath Chatterjee And...
Sukumar Bysack v. Sushil Kanta Banerjee: Admissibility of Oral Evidence in Contractual Disputes Introduction The case of Sukumar Bysack v. Sushil Kanta Banerjee adjudicated by the Calcutta High Court...
Reopening Tax Assessments: Insights from Union Carbide (India) Ltd. v. Income-Tax Officer Introduction The case of Union Carbide (India) Ltd. v. Income-Tax Officer adjudicated by the Calcutta High...