Calcutta High Court Case Commentaries

Calcutta High Court Clarifies Stay of Suits under Section 34 of the Arbitration Act, 1940

Date: Jul 10, 1974

Calcutta High Court Clarifies Stay of Suits under Section 34 of the Arbitration Act, 1940 Introduction The case of Biswanath Rungta v. Oriental Industrial Engineering Co. Pvt. Ltd. adjudicated by the...

Calcutta High Court Clarifies Bank Guarantee Enforcement and Party Inclusion: State Bank of India v. The Economic Trading Co. S.A.A

Date: Jul 2, 1974

Calcutta High Court Clarifies Bank Guarantee Enforcement and Party Inclusion: State Bank of India v. The Economic Trading Co. S.A.A Introduction The case of State Bank Of India v. The Economic...

Recognition and Deduction of Sales Tax in Auction Business: Insights from Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income-Tax, West Bengal-I

Date: Jun 12, 1974

Recognition and Deduction of Sales Tax in Auction Business: Insights from Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income-Tax, West Bengal-I Introduction The case of Chowringhee Sales...

Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income Tax: Defining Sales Tax as Trading Receipts and Allowing Deductions for Sales Tax Liability

Date: Jun 11, 1974

Chowringhee Sales Bureau P. Ltd. v. Commissioner Of Income Tax: Defining Sales Tax as Trading Receipts and Allowing Deductions for Sales Tax Liability Introduction The case of Chowringhee Sales...

Establishing the Necessity of Evidentiary Proceedings in Garnishee Orders: Insights from Mackinnon Mackenzie v. Anil Kumar Sen

Date: Jun 8, 1974

Establishing the Necessity of Evidentiary Proceedings in Garnishee Orders: Insights from Mackinnon Mackenzie And Company Pvt. Ltd. v. Anil Kumar Sen And Another Opposite Parties Introduction...

Rectification of Share Register in the Context of Alleged Fraud: Daddy S. Mazda And Others v. K.R Irani

Date: May 29, 1974

Rectification of Share Register in the Context of Alleged Fraud: Daddy S. Mazda And Others v. K.R Irani Introduction The case of Daddy S. Mazda And Others v. K.R Irani adjudicated by the Calcutta...

Assessment of Rental Income under Section 56(2)(iii) and Section 22: Insights from Commissioner of Income Tax v. Ajmera Industries Pvt. Ltd.

Date: May 28, 1974

Assessment of Rental Income under Section 56(2)(iii) and Section 22: Insights from Commissioner of Income Tax v. Ajmera Industries Pvt. Ltd. Introduction The case of Commissioner of Income Tax v....

Interpretation of Section 457 of the Code of Criminal Procedure: Ambika Roy v. The State of West Bengal

Date: May 16, 1974

Interpretation of Section 457 of the Code of Criminal Procedure: Ambika Roy v. The State of West Bengal Introduction The case of Ambika Roy v. The State of West Bengal was adjudicated by the Calcutta...

Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta: A Landmark Judgment on Arbitration Interim Relief

Date: May 15, 1974

Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta: A Landmark Judgment on Arbitration Interim Relief Introduction The case of Maheswari And Co. Pvt. Ltd. v. The Corporation Of Calcutta...

'Flour' in Sales Tax Exemption Limited to Wheat-Based Products – Atlantis (East Ltd.) v. Board Of Revenue

Date: May 11, 1974

'Flour' in Sales Tax Exemption Limited to Wheat-Based Products – Atlantis (East Ltd.) v. Board Of Revenue Introduction The case of Atlantis (East Limited) v. Additional Member, Board Of Revenue, West...

Kumud Ranjan Banerjee v. Manabendra Banerjee: Clarifying Receiver Appointment and Procedural Requirements under the Specific Relief Act

Date: Mar 8, 1974

Kumud Ranjan Banerjee v. Manabendra Banerjee: Clarifying Receiver Appointment and Procedural Requirements under the Specific Relief Act Introduction The case of Kumud Ranjan Banerjee v. Manabendra...

Reassessment Jurisdiction in HUF Cases: Insights from Mahabir Prasad Poddar v. Income-Tax Officer

Date: Mar 5, 1974

Reassessment Jurisdiction in HUF Cases: Insights from Mahabir Prasad Poddar v. Income-Tax Officer Introduction The case of Mahabir Prasad Poddar v. Income-Tax Officer adjudicated by the Calcutta High...

Clarifying the Scope of Section 154: Rectification of Tax Computation Errors in Income Tax Officer v. Raleigh Investment Co. Ltd.

Date: Feb 22, 1974

Clarifying the Scope of Section 154: Rectification of Tax Computation Errors in Income-Tax Officer v. Raleigh Investment Co. Ltd. Introduction The case of Income-Tax Officer v. Raleigh Investment Co....

Annulment of Marriage Due to Lunacy: Pronab Kumar Ghosh v. Krishna Ghosh

Date: Feb 21, 1974

Annulment of Marriage Due to Lunacy: Pronab Kumar Ghosh v. Krishna Ghosh Introduction The case of Pronab Kumar Ghosh v. Krishna Ghosh adjudicated by the Calcutta High Court on February 20, 1974,...

Calcutta High Court Strikes Down West Bengal's Mining Regulations in Land Reforms Act

Date: Feb 14, 1974

Calcutta High Court Strikes Down West Bengal's Mining Regulations in Land Reforms Act Introduction The case of Shyam Sundar Rathi v. Addl. District Magistrate was adjudicated by the Calcutta High...

Reaffirmation of Jurisdictional Limits Under Section 155 of the Income-tax Act: Hansraj Dhingra v. Union Of India

Date: Feb 8, 1974

Reaffirmation of Jurisdictional Limits Under Section 155 of the Income-tax Act: Hansraj Dhingra v. Union Of India 1. Introduction The case of Hansraj Dhingra v. Union Of India And Others, adjudicated...

Strict Timeliness and Good Faith Requirements for Arbitration Stay: Shroff Brothers v. Bisheswar Dayal Meatle

Date: Jan 18, 1974

Strict Timeliness and Good Faith Requirements for Arbitration Stay: Shroff Brothers v. Bisheswar Dayal Meatle Introduction Shroff Brothers v. Bisheswar Dayal Meatle is a pivotal judgment delivered by...

Criteria for Party Addition and Injunction Vacatur Established in Narayarn Chandra Garai v. Matri Bhandar Pvt. Ltd.

Date: Dec 15, 1973

Criteria for Party Addition and Injunction Vacatur Established in Narayarn Chandra Garai And Others v. Matri Bhandar Pvt. Ltd. And Another Introduction The case of Narayarn Chandra Garai And Others...

Clarifying the Application of Section 147(a) vs 147(b) in Light of Material Disclosure: Eastern Coal Co. Ltd. Case Analysis

Date: Dec 5, 1973

Clarifying the Application of Section 147(a) vs 147(b) in Light of Material Disclosure: Eastern Coal Co. Ltd. Case Analysis Introduction The case of Income-Tax Officer v. Eastern Coal Co. Ltd.,...

Brijlal And Co. v. Madhya Pradesh Electricity Board: Comprehensive Analysis of Res Judicata Principles

Date: Nov 28, 1973

Brijlal And Co. v. Madhya Pradesh Electricity Board: Comprehensive Analysis of Res Judicata Principles Introduction The case of Brijlal And Co. v. Madhya Pradesh Electricity Board, adjudicated by the...