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  • Commentaries
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Calcutta High Court Case Commentaries

Abatement in Appeals Due to Death of a Party: Insights from Kanailal Manna v. Bhabataran Santra

Abatement in Appeals Due to Death of a Party: Insights from Kanailal Manna v. Bhabataran Santra

Date: Jun 14, 1969
Abatement in Appeals Due to Death of a Party: Insights from Kanailal Manna v. Bhabataran Santra Introduction The case of Kanailal Manna And Others v. Bhabataran Santra And Others, adjudicated by the...
Sheikh Mohammed Sayeed v. Assistant Collector Of Customs: Establishing Limits on Administrative Extensions

Sheikh Mohammed Sayeed v. Assistant Collector Of Customs: Establishing Limits on Administrative Extensions

Date: Jun 6, 1969
Sheikh Mohammed Sayeed v. Assistant Collector Of Customs: Establishing Limits on Administrative Extensions Introduction Sheikh Mohammed Sayeed v. Assistant Collector Of Customs For Preventive (I) And...
Residential Status and Profit Remittances under Section 4A(a)(iii): Insights from Moosa S. Madha & Azam S. Madha v. Commissioner of Income Tax

Residential Status and Profit Remittances under Section 4A(a)(iii): Insights from Moosa S. Madha & Azam S. Madha v. Commissioner of Income Tax

Date: Jun 3, 1969
Residential Status and Profit Remittances under Section 4A(a)(iii): Insights from Moosa S. Madha & Azam S. Madha v. Commissioner of Income Tax Introduction The case of Moosa S. Madha and Azam S....
Establishing the Burden of Proof in Matrimonial Adultery Cases: Insights from Sachindranath Chatterjee v. Sm. Nilima Chatterjee

Establishing the Burden of Proof in Matrimonial Adultery Cases: Insights from Sachindranath Chatterjee v. Sm. Nilima Chatterjee

Date: May 17, 1969
Establishing the Burden of Proof in Matrimonial Adultery Cases: Insights from Sachindranath Chatterjee v. Sm. Nilima Chatterjee Introduction The case of Sachindranath Chatterjee v. Sm. Nilima...
Disruption of Hindu Undivided Family and Section 20 Wealth-tax Assessment: Shri Srilal Bagri v. Commissioner Of Wealth Tax

Disruption of Hindu Undivided Family and Section 20 Wealth-tax Assessment: Shri Srilal Bagri v. Commissioner Of Wealth Tax

Date: May 17, 1969
Disruption of Hindu Undivided Family and Section 20 Wealth-tax Assessment: Shri Srilal Bagri v. Commissioner Of Wealth Tax 1. Introduction The case of Shri Srilal Bagri v. Commissioner of Wealth Tax...
Competence of Income-Tax Authorities to Assess Companies in Liquidation: Official Liquidator v. Commissioner of Income Tax

Competence of Income-Tax Authorities to Assess Companies in Liquidation: Official Liquidator v. Commissioner of Income Tax

Date: Apr 26, 1969
Competence of Income-Tax Authorities to Assess Companies in Liquidation: Official Liquidator v. Commissioner of Income Tax Introduction The case of Official Liquidator v. Commissioner of Income Tax...
Birla Gwalior P. Ltd. Judgment: Forgone Managing Agency Commission Not Allowable as Revenue Expenditure Under Section 10(2)(xv)

Birla Gwalior P. Ltd. Judgment: Forgone Managing Agency Commission Not Allowable as Revenue Expenditure Under Section 10(2)(xv)

Date: Apr 23, 1969
Birla Gwalior P. Ltd. Judgment: Forgone Managing Agency Commission Not Allowable as Revenue Expenditure Under Section 10(2)(xv) Introduction The case of Commissioner Of Income Tax v. Birla Gwalior P....
Handling of High Denomination Notes in Income Tax Assessments: Insights from Anil Kumar Singh v. Commissioner of Income-Tax

Handling of High Denomination Notes in Income Tax Assessments: Insights from Anil Kumar Singh v. Commissioner of Income-Tax

Date: Apr 18, 1969
Handling of High Denomination Notes in Income Tax Assessments: Insights from Anil Kumar Singh And Others v. Commissioner Of Income-Tax Introduction The case of Anil Kumar Singh And Others v....
Non-Taxability of Surcharge Funds Directed to Charitable Trusts: Insights from Commissioner Of Income-Tax v. Tollygunge Club Ltd.

Non-Taxability of Surcharge Funds Directed to Charitable Trusts: Insights from Commissioner Of Income-Tax v. Tollygunge Club Ltd.

Date: Apr 18, 1969
Non-Taxability of Surcharge Funds Directed to Charitable Trusts: Insights from Commissioner Of Income-Tax v. Tollygunge Club Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal I v....
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax (Central) v. Hindusthan General Electrical Corporation Ltd.

Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax (Central) v. Hindusthan General Electrical Corporation Ltd.

Date: Apr 17, 1969
Revenue vs. Capital Expenditure: Insights from Commissioner Of Income-Tax (Central) v. Hindusthan General Electrical Corporation Ltd. Introduction The case of Commissioner Of Income-Tax (Central) v....
Calcutta High Court Establishes Broad Exemption for Dividend Income under Section 99(1)(iv)

Calcutta High Court Establishes Broad Exemption for Dividend Income under Section 99(1)(iv)

Date: Apr 15, 1969
Calcutta High Court Establishes Broad Exemption for Dividend Income under Section 99(1)(iv) Introduction The landmark case of Commissioner Of Income-Tax, West Bengal III v. Darbhanga Marketing Co....
Reinforcing the Burden of Proof in Oppression and Mismanagement Claims under the Companies Act: Insights from Mohta Bros. v. Calcutta Landing and Shipping Co. Ltd.

Reinforcing the Burden of Proof in Oppression and Mismanagement Claims under the Companies Act: Insights from Mohta Bros. v. Calcutta Landing and Shipping Co. Ltd.

Date: Mar 8, 1969
Reinforcing the Burden of Proof in Oppression and Mismanagement Claims under the Companies Act: Insights from Mohta Bros. v. Calcutta Landing and Shipping Co. Ltd. Introduction The case of Mohta...
Setting Aside Arbitration Awards: Sufficient Cause Necessitated in Soorajmull Nagarmal v. Golden Fibre And Products

Setting Aside Arbitration Awards: Sufficient Cause Necessitated in Soorajmull Nagarmal v. Golden Fibre And Products

Date: Feb 25, 1969
Setting Aside Arbitration Awards: Sufficient Cause Necessitated in Soorajmull Nagarmal v. Golden Fibre And Products Introduction The case of Soorajmull Nagarmal v. Golden Fibre And Products was...
Deemed Assessees in Default: Insights from Commissioner Of Income-Tax, West Bengal v. Blackwood Hodge (India) P. Ltd.

Deemed Assessees in Default: Insights from Commissioner Of Income-Tax, West Bengal v. Blackwood Hodge (India) P. Ltd.

Date: Feb 11, 1969
Deemed Assessees in Default: Insights from Commissioner Of Income-Tax, West Bengal v. Blackwood Hodge (India) P. Ltd. Introduction The case of Commissioner Of Income-Tax, West Bengal v. Blackwood...
Automatic Reinstatement of Suspended Government Servants upon Discharge of Criminal Proceedings: Insights from Jatindra Nath Mondal v. State Of West Bengal

Automatic Reinstatement of Suspended Government Servants upon Discharge of Criminal Proceedings: Insights from Jatindra Nath Mondal v. State Of West Bengal

Date: Dec 24, 1968
Automatic Reinstatement of Suspended Government Servants upon Discharge of Criminal Proceedings: Insights from Jatindra Nath Mondal v. State Of West Bengal And Others Introduction The case of...
Shareholder Locus Standi in Company Liquidation: Shyamlal Purohit v. Jagannath Ray

Shareholder Locus Standi in Company Liquidation: Shyamlal Purohit v. Jagannath Ray

Date: Dec 4, 1968
Shareholder Locus Standi in Company Liquidation: Shyamlal Purohit v. Jagannath Ray Introduction The case of Shyamlal Purohit And Another v. Jagannath Ray And Another, adjudicated by the Calcutta High...
Permanent Partial Disability and Earning Capacity: Insights from Calcutta Licensed Measurers v. Md. Hussain

Permanent Partial Disability and Earning Capacity: Insights from Calcutta Licensed Measurers v. Md. Hussain

Date: Nov 30, 1968
Permanent Partial Disability and Earning Capacity: Insights from Calcutta Licensed Measurers v. Md. Hussain 1. Introduction Calcutta Licensed Measurers v. Md. Hussain is a landmark case adjudicated...
Application of Maximum Tax Rate on Trust Income with Indeterminate Beneficiary Shares: Nirmala Bala Sarkar v. Commissioner Of Income-Tax

Application of Maximum Tax Rate on Trust Income with Indeterminate Beneficiary Shares: Nirmala Bala Sarkar v. Commissioner Of Income-Tax

Date: Nov 28, 1968
Application of Maximum Tax Rate on Trust Income with Indeterminate Beneficiary Shares: Nirmala Bala Sarkar v. Commissioner Of Income-Tax Introduction The case of Nirmala Bala Sarkar v. Commissioner...
Asiatic Shipping Co. v. P.N Djakarta Lloyd: Reinforcing the Discretionary Nature of Section 34 Arbitration Stay Applications

Asiatic Shipping Co. v. P.N Djakarta Lloyd: Reinforcing the Discretionary Nature of Section 34 Arbitration Stay Applications

Date: Nov 22, 1968
Asiatic Shipping Co. v. P.N Djakarta Lloyd: Reinforcing the Discretionary Nature of Section 34 Arbitration Stay Applications Introduction The case of Asiatic Shipping Co. (Private) Ltd. v. P.N...
Enforcement of Company Lien on Shares Despite Statute-Barred Debt: Unity Co. Pvt. Ltd. v. Diamond Sugar Mills

Enforcement of Company Lien on Shares Despite Statute-Barred Debt: Unity Co. Pvt. Ltd. v. Diamond Sugar Mills

Date: Nov 19, 1968
Enforcement of Company Lien on Shares Despite Statute-Barred Debt: Unity Co. Pvt. Ltd. v. Diamond Sugar Mills Introduction The case of Unity Company Private Ltd. v. Diamond Sugar Mills was...
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