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Calcutta High Court Case Commentaries

Duty of Disclosure in Tax Assessments: Insights from Calcutta Credit Corporation Ltd. v. Income-Tax Officer

Duty of Disclosure in Tax Assessments: Insights from Calcutta Credit Corporation Ltd. v. Income-Tax Officer

Date: Dec 19, 1969
Duty of Disclosure in Tax Assessments: Insights from Calcutta Credit Corporation Ltd. v. Income-Tax Officer Introduction The case of Calcutta Credit Corporation Ltd. v. Income-Tax Officer, Central...
Probation of Offenders Act vs Customs Rule 126P: Calcutta High Court Sets Precedent

Probation of Offenders Act vs Customs Rule 126P: Calcutta High Court Sets Precedent

Date: Nov 29, 1969
Probation of Offenders Act vs Customs Rule 126P: Calcutta High Court Sets Precedent Introduction The case of Aravinda Mohan Sinha v. Prohlad Chandra Samanta was adjudicated by the Calcutta High Court...
Enhancing Jurisdictional Clarity: Insights from Income-Tax Officer v. Sudhir Kumar Bhose

Enhancing Jurisdictional Clarity: Insights from Income-Tax Officer v. Sudhir Kumar Bhose

Date: Oct 11, 1969
Enhancing Jurisdictional Clarity: Insights from Income-Tax Officer v. Sudhir Kumar Bhose Introduction The case of Income-Tax Officer v. Sudhir Kumar Bhose adjudicated by the Calcutta High Court on...
Criteria for Restoration of Dismissed Suits: Insights from Administrator General Of West Bengal v. Kumar P. N. Tagore

Criteria for Restoration of Dismissed Suits: Insights from Administrator General Of West Bengal v. Kumar P. N. Tagore

Date: Oct 8, 1969
Criteria for Restoration of Dismissed Suits: Insights from Administrator General Of West Bengal v. Kumar P. N. Tagore Introduction The case of Administrator General Of West Bengal v. Kumar Purnendu...
Constructive Desertion and Cruelty: A Comprehensive Analysis of Jyotish Chandra Guha v. Sm. Meera Guha

Constructive Desertion and Cruelty: A Comprehensive Analysis of Jyotish Chandra Guha v. Sm. Meera Guha

Date: Oct 4, 1969
Constructive Desertion and Cruelty: A Comprehensive Analysis of Jyotish Chandra Guha v. Sm. Meera Guha Introduction The case of Jyotish Chandra Guha v. Sm. Meera Guha, adjudicated by the Calcutta...
Calcutta High Court's Landmark Decision on Business Income Set-Off in Brooke Bond v. CIT

Calcutta High Court's Landmark Decision on Business Income Set-Off in Brooke Bond v. CIT

Date: Sep 23, 1969
Calcutta High Court's Landmark Decision on Business Income Set-Off in Brooke Bond And Co. Ltd. v. Commissioner Of Income Tax Introduction The case of Brooke Bond And Co. Ltd. v. Commissioner Of...
Goodwill Excluded from Capital Assets under Section 12-B: Insights from Commissioner Of Income-Tax v. Chunilal Prabhudas & Co.

Goodwill Excluded from Capital Assets under Section 12-B: Insights from Commissioner Of Income-Tax v. Chunilal Prabhudas & Co.

Date: Sep 12, 1969
Goodwill Excluded from Capital Assets under Section 12-B: Insights from Commissioner Of Income-Tax v. Chunilal Prabhudas & Co. Introduction The case of Commissioner Of Income-Tax v. Chunilal...
Calcutta High Court Rules Petitioner Must Actively Facilitate Reconciliation to Enforce Restitution of Conjugal Rights

Calcutta High Court Rules Petitioner Must Actively Facilitate Reconciliation to Enforce Restitution of Conjugal Rights

Date: Sep 10, 1969
Calcutta High Court Rules Petitioner Must Actively Facilitate Reconciliation to Enforce Restitution of Conjugal Rights Introduction The case of Sm. Kanak Lata Ghose v. Amal Kumar Ghose adjudicated by...
Narrow Interpretation of 'Person Aggrieved' under Section 198 Cr PC in Defamation Cases

Narrow Interpretation of 'Person Aggrieved' under Section 198 Cr PC in Defamation Cases

Date: Aug 30, 1969
Narrow Interpretation of 'Person Aggrieved' under Section 198 Cr PC in Defamation Cases Introduction The case of Dhirendra Nath Sen And Another v. Rajat Kanti Bhadra Opp. Party heard by the Calcutta...
Strict Enforcement of Statutory Penalty Limits in Income Tax Proceedings: Commissioner Of Income Tax v. A.K. Das

Strict Enforcement of Statutory Penalty Limits in Income Tax Proceedings: Commissioner Of Income Tax v. A.K. Das

Date: Aug 28, 1969
Strict Enforcement of Statutory Penalty Limits in Income Tax Proceedings: Commissioner Of Income Tax v. A.K. Das Introduction The case of Commissioner of Income Tax v. A.K. Das adjudicated by the...
Rectification of Tax Assessment Orders Under Section 154(1A) - Indra Co. Ltd. v. Income-Tax Officer

Rectification of Tax Assessment Orders Under Section 154(1A) - Indra Co. Ltd. v. Income-Tax Officer

Date: Aug 27, 1969
Rectification of Tax Assessment Orders Under Section 154(1A) - Indra Co. Ltd. v. Income-Tax Officer Introduction Indra Co. Ltd. v. Income-Tax Officer, Central Circle is a landmark judgment delivered...
Ofu Lynx Ltd. v. Simon Carves India Ltd.: Establishing the Bona Fide Dispute in Winding-Up Petitions

Ofu Lynx Ltd. v. Simon Carves India Ltd.: Establishing the Bona Fide Dispute in Winding-Up Petitions

Date: Aug 22, 1969
Ofu Lynx Ltd. v. Simon Carves India Ltd.: Establishing the Bona Fide Dispute in Winding-Up Petitions Introduction The case of Ofu Lynx Ltd. v. Simon Carves India Ltd. adjudicated by the Calcutta High...
Remedy of Rectification in Trusts: Insights from Dalim Kumar Sain v. Nandarani Dassi

Remedy of Rectification in Trusts: Insights from Dalim Kumar Sain v. Nandarani Dassi

Date: Aug 21, 1969
Remedy of Rectification in Trusts: Insights from Dalim Kumar Sain v. Nandarani Dassi Introduction Dalim Kumar Sain v. Nandarani Dassi is a landmark judgment delivered by the Calcutta High Court on...
Jurisdictional Clarity in Criminal Breach of Trust Cases: Bijoyanand Patnaik v. Mrs. K.A.A Brinnand

Jurisdictional Clarity in Criminal Breach of Trust Cases: Bijoyanand Patnaik v. Mrs. K.A.A Brinnand

Date: Aug 9, 1969
Jurisdictional Clarity in Criminal Breach of Trust Cases: Bijoyanand Patnaik v. Mrs. K.A.A Brinnand Introduction The case of Bijoyanand Patnaik v. Mrs. K.A.A Brinnand, adjudicated by the Calcutta...
Jurisdictional Boundaries of Section 33(4) and Section 66(1) in Income Tax Appeals: Commissioner of Income-Tax v. Calcutta Discount Company Ltd.

Jurisdictional Boundaries of Section 33(4) and Section 66(1) in Income Tax Appeals: Commissioner of Income-Tax v. Calcutta Discount Company Ltd.

Date: Jul 26, 1969
Jurisdictional Boundaries of Section 33(4) and Section 66(1) in Income Tax Appeals: Commissioner of Income-Tax v. Calcutta Discount Company Ltd. Introduction The case of Commissioner of Income-Tax,...
Daulatram Rawatmull v. Commissioner of Income Tax Central: Defining Allowable Expenditure versus Speculative Loss

Daulatram Rawatmull v. Commissioner of Income Tax Central: Defining Allowable Expenditure versus Speculative Loss

Date: Jul 2, 1969
Daulatram Rawatmull v. Commissioner of Income Tax Central: Defining Allowable Expenditure versus Speculative Loss Introduction The case of Daulatram Rawatmull v. Commissioner Of Income Tax Central...
Commissioner of Income-Tax v. Vegetable Products Ltd.: Interpretation of Penalty Calculations under Section 271(1)(i) of the Income-tax Act, 1961

Commissioner of Income-Tax v. Vegetable Products Ltd.: Interpretation of Penalty Calculations under Section 271(1)(i) of the Income-tax Act, 1961

Date: Jun 27, 1969
Commissioner of Income-Tax v. Vegetable Products Ltd.: Interpretation of Penalty Calculations under Section 271(1)(i) of the Income-tax Act, 1961 Introduction The case of Commissioner Of Income-Tax,...
Interpretation of 'Dividend' and Its Impact on Corporate Tax Rebate: Commissioner of Income Tax v. Jamnadas Sriniwas Private Ltd.

Interpretation of 'Dividend' and Its Impact on Corporate Tax Rebate: Commissioner of Income Tax v. Jamnadas Sriniwas Private Ltd.

Date: Jun 26, 1969
Interpretation of 'Dividend' and Its Impact on Corporate Tax Rebate: Commissioner of Income Tax v. Jamnadas Sriniwas Private Ltd. Introduction The case of Commissioner Of Income Tax v. Jamnadas...
Accrued Sales Tax Deduction under Mercantile Accounting: Commissioner Of Income Tax v. Royal Boot House

Accrued Sales Tax Deduction under Mercantile Accounting: Commissioner Of Income Tax v. Royal Boot House

Date: Jun 20, 1969
Accrued Sales Tax Deduction under Mercantile Accounting: Commissioner Of Income Tax v. Royal Boot House Introduction The case of Commissioner Of Income Tax v. Royal Boot House adjudicated by the...
Legal Ownership and Tax Implications: Commissioner Of Income Tax v. Ganga Properties Ltd

Legal Ownership and Tax Implications: Commissioner Of Income Tax v. Ganga Properties Ltd

Date: Jun 18, 1969
Legal Ownership and Tax Implications: Commissioner Of Income Tax v. Ganga Properties Ltd Introduction The case of Commissioner Of Income Tax v. Ganga Properties Ltd adjudicated by the Calcutta High...
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