Calcutta High Court Case Commentaries

Singho Mica Mining Co. Ltd. v. Commissioner Of Income-Tax: Clarifying Revision Authority Over Interest Levy Omissions

Date: Jun 28, 1975

Singho Mica Mining Co. Ltd. v. Commissioner Of Income-Tax: Clarifying Revision Authority Over Interest Levy Omissions 1. Introduction The case of Singho Mica Mining Co. Ltd. v. Commissioner Of...

Calcutta High Court Upholds Public Street Integrity in Scotts P Ltd v. Corporation Of Calcutta

Date: Jun 19, 1975

Calcutta High Court Upholds Public Street Integrity in Scotts P Ltd v. Corporation Of Calcutta Introduction The case of Scotts P Ltd v. Corporation Of Calcutta, adjudicated by the Calcutta High Court...

No Interest Arises from Sale Contract: Insights from Hiralal Agarwala v. Bhagirathi Gore

Date: Jun 18, 1975

No Interest Arises from Sale Contract: Insights from Hiralal Agarwala v. Bhagirathi Gore Introduction Hiralal Agarwala v. Bhagirathi Gore And Others is a seminal judgment delivered by the Calcutta...

Assessment of Associations of Persons in Income Tax Law: Rama Devi Agarwalla v. Commissioner of Income Tax

Date: Jun 18, 1975

Assessment of Associations of Persons in Income Tax Law: Rama Devi Agarwalla v. Commissioner of Income Tax Introduction The case of Rama Devi Agarwalla And Ors. v. Commissioner Of Income Tax...

Expanding Personal Liability under the Customs Act: Insights from Assistant Collector of Customs v. United India Minerals Ltd.

Date: Jun 13, 1975

Expanding Personal Liability under the Customs Act: Insights from Assistant Collector of Customs v. United India Minerals Ltd. Introduction The case of Assistant Collector of Customs v. United India...

Compulsory Retirement and Adverse Entries: Insights from Chief Security Officer Eastern Railway v. Ajoy Chandra Bagchi

Date: May 30, 1975

Compulsory Retirement and Adverse Entries: Insights from Chief Security Officer Eastern Railway v. Ajoy Chandra Bagchi Introduction The case of Chief Security Officer Eastern Railway and Another v....

Recognition of Outstandings as Assets under the Wealth-tax Act: Analysis of Dipti Kumar Basu v. Commissioner Of Wealth-Tax

Date: May 17, 1975

Recognition of Outstandings as Assets under the Wealth-tax Act: Analysis of Dipti Kumar Basu v. Commissioner Of Wealth-Tax Introduction The case of Dipti Kumar Basu v. Commissioner Of Wealth-Tax,...

Recognition of Zero Cost Acquisition in Capital Gains: K.N Daftary v. Commissioner Of Income-Tax

Date: May 14, 1975

Recognition of Zero Cost Acquisition in Capital Gains: K.N Daftary v. Commissioner Of Income-Tax Introduction K.N Daftary v. Commissioner Of Income-Tax, West Bengal is a landmark judgment delivered...

Calcutta High Court Establishes Equality in Land Acquisition Compensation: Ramendra Nath Nandi v. State Of West Bengal

Date: May 1, 1975

Calcutta High Court Establishes Equality in Land Acquisition Compensation: Ramendra Nath Nandi v. State Of West Bengal Introduction The landmark case of Ramendra Nath Nandi And Others v. State Of...

Wholly and Exclusively for Business: Insights from British Electrical & Pumps (P.) Ltd. v. Commissioner Of Income-Tax

Date: Apr 10, 1975

Wholly and Exclusively for Business: Insights from British Electrical & Pumps (P.) Ltd. v. Commissioner Of Income-Tax Introduction The case of British Electrical & Pumps (P.) Ltd. v. Commissioner Of...

Clarifying the Scope of 'Matter in Issue' under Section 10 CPC: Insights from Shaw Wallace & Co. Ltd. v. Bholanath Mandanlal Sherawala

Date: Apr 9, 1975

Clarifying the Scope of 'Matter in Issue' under Section 10 CPC: Insights from Shaw Wallace & Co. Ltd. v. Bholanath Mandanlal Sherawala Introduction The case of Shaw Wallace & Co. Ltd. v. Bholanath...

Expansion of Bail Jurisdiction under the New Code of Criminal Procedure: Govind Prasad v. State of West Bengal

Date: Mar 25, 1975

Expansion of Bail Jurisdiction under the New Code of Criminal Procedure: Govind Prasad v. State of West Bengal Introduction The case of Govind Prasad Lath v. The State of West Bengal adjudicated by...

Judicial Limitations on Ex Parte Extensions under Section 110(2) of the Customs Act: Calcutta High Court's Precedent in Collector Of Customs v Hindustan Motors Ltd.

Date: Mar 15, 1975

Judicial Limitations on Ex Parte Extensions under Section 110(2) of the Customs Act: Calcutta High Court's Precedent in Collector Of Customs v Hindustan Motors Ltd. 1. Introduction The case of...

Individual Liability of Partners in Customs Act Proceedings: Tarak Nath Sen v. Union of India

Date: Mar 15, 1975

Individual Liability of Partners in Customs Act Proceedings: Tarak Nath Sen v. Union of India Introduction The case of Tarak Nath Sen and Others v. Union of India and Others adjudicated by the...

Land Acquisition Validity Unaffected by Non-Service of Notice: P.K Shaikh v. State Of West Bengal

Date: Mar 5, 1975

Land Acquisition Validity Unaffected by Non-Service of Notice: P.K Shaikh v. State Of West Bengal And Others Introduction P.K Shaikh v. State Of West Bengal And Others, adjudicated by the Calcutta...

Establishing Trustee Validity and Ownership Rights in Property Disputes: Rabindra N. Das v. Santosh Kumar Mitra (1975)

Date: Feb 19, 1975

Establishing Trustee Validity and Ownership Rights in Property Disputes: Rabindra N. Das v. Santosh Kumar Mitra (1975) Introduction The case of Rabindra N. Das v. Santosh Kumar Mitra adjudicated by...

Clarifying the Burden of Proof under Section 75 of the Indian Railways Act: Suraj Nath Prosad Kedarnath v. Union of India

Date: Jan 30, 1975

Clarifying the Burden of Proof under Section 75 of the Indian Railways Act: Suraj Nath Prosad Kedarnath v. Union of India Introduction The case of Suraj Nath Prosad Kedarnath v. Union Of India...

Calcutta High Court Establishes Distinction Between Full Partnership and Beneficial Admission of Minor Partners in Income Tax Registration

Date: Jan 28, 1975

Calcutta High Court Establishes Distinction Between Full Partnership and Beneficial Admission of Minor Partners in Income Tax Registration Introduction The case of Narayan Prasad Vijaivargiya v....

Refining the Definition of 'Cotton Fabrics' in Sales Tax Exemptions: Insights from Delhi Cloth & General Mills Co. Ltd. v. Commercial Tax Officer

Date: Jan 23, 1975

Refining the Definition of 'Cotton Fabrics' in Sales Tax Exemptions: Insights from Delhi Cloth & General Mills Co. Ltd. v. Commercial Tax Officer Introduction The case of Delhi Cloth & General Mills...

Extending Section 23: Transferees and Partition Rights in Hindu Succession

Date: Jan 16, 1975

Extending Section 23: Transferees and Partition Rights in Hindu Succession Introduction The case of Arun Kumar Sanyal v. Jnanendra Nath Sanyal & Ors. adjudicated by the Calcutta High Court on January...