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Calcutta High Court Clarifies 'Industrial Undertaking' under Section 15C of the Income Tax Act Introduction The judgment in Commissioner Of Income Tax v. Textile Machinery Corporation, delivered by...
Clarification on Arbitrators as Courts of Civil Jurisdiction under the Defence of India Act: An Analysis of Sailaja Kanta Mitra And Others v. State Of West Bengal Introduction The case of Sailaja...
Dismissal Procedures and Judicial Oversight: Insights from Life Insurance Corporation Of India v. Nilratan Banerjee Introduction The case of Life Insurance Corporation Of India v. Nilratan Banerjee,...
Gowardhandas Rathi v. Corporation Of Calcutta: Reinforcing Procedural Requirements for Permanent Injunctions Introduction The case of Gowardhandas Rathi v. Corporation Of Calcutta And Another,...
Calcutta High Court Establishes Profit Motive Criterion for Charitable Status under Income-tax Act Introduction The case of Commissioner Of Income-Tax, West Bengal II v. Indian Chamber Of Commerce,...
Inseparability of Lease Components: Section 12 over Section 9 in Income Tax Assessment Introduction The case of Chitpore Golabari Co. P. Ltd. v. Commissioner Of Income-Tax, West Bengal (And Vice...
Dalhousie Jute Co. Ltd. v. Union Of India: Clarifying Excise Duty on Laminated Jute Goods Introduction The case of Dalhousie Jute Co. Ltd. v. Union Of India And Others was adjudicated by the Calcutta...
Sutlej Cotton Mills Ltd. v. Commissioner Of Income Tax: Non-Allowability of Exchange Loss from Sovereign Devaluation Introduction The case of Sutlej Cotton Mills Ltd. v. Commissioner Of Income Tax...
Validity of Late Voluntary Tax Returns and Assessment Authority: Insights from Commissioner Of Income-Tax, West Bengal III v. Srimati Minabati Agarwalla Introduction The case of Commissioner Of...
Pijush Kanti Ghosh v. Maya Rani Chatterjee And Others: Establishing Standards for Compensation under the Motor Vehicles Act Introduction Pijush Kanti Ghosh v. Maya Rani Chatterjee And Others is a...
Nominee Rights in Non-Life Insurance Policies: Insights from Life Insurance Corporation Of India v. United Bank Of India Ltd. Introduction The case of Life Insurance Corporation Of India v. United...
Radheshyam Ladia v. Income-Tax Officer: Clarifying Disclosure Obligations for Spousal Asset Transfers Introduction The case of Radheshyam Ladia v. Income-Tax Officer was adjudicated by the Calcutta...
Calcutta High Court Establishes Rigorous Standards for Reopening Assessments in Income Tax Matters Introduction The landmark case of Dunlop Rubber Company Ltd. (London) v. Income-Tax Officer "A"-Ward...
Jurisdictional Clarity in Income Tax Assessments: Insights from Commissioner Of Income Tax v. Panna Devi Saraogi Introduction The case of Commissioner Of Income Tax v. Panna Devi Saraogi, adjudicated...
Taxation of Freight Earnings by Non-Resident Shipping Companies: Insights from Czechoslovak Ocean Shipping International Joint Stock Company v. Income-Tax Officer Introduction The case of...
Remittances from Profits and Deductibility of Bank Overdraft Interest: Insights from Commissioner Of Income-Tax, West Bengal II v. Tingri Tea Company Ltd. Introduction The case of Commissioner Of...
Wealth Tax Implications on Compensation Rights: Commissioner Of Wealth Tax v. U.C. Mahatab Introduction The case of Commissioner Of Wealth Tax v. U.C. Mahatab adjudicated by the Calcutta High Court...
Trustees' Tax Liability in Religious Property Dedications: Insights from Iswar Radha Govinda Jew v. Commissioner Of Income-Tax Introduction The case of Trustees To The Debuttar Estate Of Sri Sri...
Assessment of Bonus Shares Valuation in Indra Co. Ltd. v. Income-Tax Officer: A Landmark Judgment Introduction The case of Indra Co. Ltd. v. Income-Tax Officer, Central Circle I, Calcutta adjudicated...
Bar Under Order 2 Rule 2 CPC on Subsequent Suits Arising from a Single Contract: Chhotabhai Jethabhai Patel v. Union Of India Introduction The case of Chhotabhai Jethabhai Patel v. Union Of India was...