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Calcutta High Court Case Commentaries

Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003

Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003

Date: May 17, 2017
Calcutta High Court Sets Precedent on Two-Year Limitation for Late Payment Surcharges under Section 56(2) of the Electricity Act, 2003 Introduction The case of Abdul Hamid v. West Bengal State...
Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India

Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India

Date: May 13, 2017
Revisiting the Burden of Proof in Railway Compensation Claims: Bandana Mishra v. Union of India Introduction The case of Bandana Mishra v. Union Of India, adjudicated by the Calcutta High Court on...
Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development

Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development

Date: May 9, 2017
Calcutta High Court Clarifies Distinction Between Business Income and Capital Gains in Property Development Introduction The case of Principal Commissioner of Income Tax-3 v. Rungta Properties Pvt....
Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act

Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act

Date: May 5, 2017
Sahid Hossain Biswas v. State Of West Bengal: Reaffirming the Burden of Proof under Section 29 of the POCSO Act Introduction The case of Sahid Hossain Biswas v. State Of West Bengal adjudicated by...
Calcutta High Court Upholds Retrospective Tax Amendment under Section 115JB(2)

Calcutta High Court Upholds Retrospective Tax Amendment under Section 115JB(2)

Date: May 4, 2017
Calcutta High Court Upholds Retrospective Tax Amendment under Section 115JB(2) Introduction The case of The Peerless General Finance & Investment Company Limited & Anr. v. Deputy Commissioner Of...
Calcutta High Court Reaffirms Limits of Judicial Intervention in Executive Recruitment: The State Of West Bengal v. Chandra Kanta Ganguli

Calcutta High Court Reaffirms Limits of Judicial Intervention in Executive Recruitment: The State Of West Bengal v. Chandra Kanta Ganguli

Date: Apr 27, 2017
Calcutta High Court Reaffirms Limits of Judicial Intervention in Executive Recruitment: The State Of West Bengal v. Chandra Kanta Ganguli Introduction The case of The State Of West Bengal & Others v....
Calcutta High Court Upholds Commissioner’s Decision to Reject Late Adjournment Requests under section 263 of the Income Tax Act

Calcutta High Court Upholds Commissioner’s Decision to Reject Late Adjournment Requests under section 263 of the Income Tax Act

Date: Apr 11, 2017
Calcutta High Court Upholds Commissioner’s Decision to Reject Late Adjournment Requests under section 263 of the Income Tax Act Introduction In the case of M/S. Aim Fincon Pvt. Ltd. v. Commissioner...
Ensuring Natural Justice in Insolvency Proceedings: Insights from Sree Metaliks Ltd. vs. Union Of India

Ensuring Natural Justice in Insolvency Proceedings: Insights from Sree Metaliks Ltd. vs. Union Of India

Date: Apr 8, 2017
Ensuring Natural Justice in Insolvency Proceedings: Insights from Sree Metaliks Limited And Another v. Union Of India And Anr. Introduction The case of Sree Metaliks Limited And Another v. Union Of...
Calcutta High Court Upholds 15% Tax Payment Requirement for Appeals under West Bengal VAT Act, 2003

Calcutta High Court Upholds 15% Tax Payment Requirement for Appeals under West Bengal VAT Act, 2003

Date: Mar 31, 2017
Calcutta High Court Upholds 15% Tax Payment Requirement for Appeals under West Bengal VAT Act, 2003 Introduction In the case of M/S. Vatech Wabag Limited v. Deputy Commissioner Of Sales Tax, Midnapur...
Calcutta High Court Clarifies Reassessment and Notice Procedures under Section 263 of the Income Tax Act

Calcutta High Court Clarifies Reassessment and Notice Procedures under Section 263 of the Income Tax Act

Date: Mar 24, 2017
Calcutta High Court Clarifies Reassessment and Notice Procedures under Section 263 of the Income Tax Act Introduction The case of Success Tours And Travels Private Limited v. Income Tax Officer...
Retrospective Application of Section 68 of the Income Tax Act: Insights from M/S. Pragati Financial Management Pvt. Ltd. v. CIT Officer - II

Retrospective Application of Section 68 of the Income Tax Act: Insights from M/S. Pragati Financial Management Pvt. Ltd. v. CIT Officer - II

Date: Mar 8, 2017
Retrospective Application of Section 68 of the Income Tax Act: Insights from M/S. Pragati Financial Management Pvt. Ltd. v. CIT Officer - II Introduction The case of M/S. Pragati Financial Management...
Establishing Strict Liability for Railway Accidents: Insights from Smt. Radha Yadav v. Union of India

Establishing Strict Liability for Railway Accidents: Insights from Smt. Radha Yadav v. Union of India

Date: Mar 4, 2017
Establishing Strict Liability for Railway Accidents: Insights from Smt. Radha Yadav v. Union of India Introduction The case of Smt. Radha Yadav v. Union of India adjudicated by the Calcutta High...
Calcutta High Court Upholds Protection of Retired Employees from Excess Payment Recovery

Calcutta High Court Upholds Protection of Retired Employees from Excess Payment Recovery

Date: Feb 15, 2017
Calcutta High Court Upholds Protection of Retired Employees from Excess Payment Recovery Introduction In the case of Sujan Kumar Ghosh v. The State Of West Bengal & Others, adjudicated by the...
Calcutta High Court Establishes Clarity on Section 14A Applicability in Share Trading Businesses

Calcutta High Court Establishes Clarity on Section 14A Applicability in Share Trading Businesses

Date: Feb 11, 2017
Calcutta High Court Establishes Clarity on Section 14A Applicability in Share Trading Businesses 1. Introduction The case of Commissioner Of Income Tax, Kolkata-2 v. M/S. G.K.K. Capital Markets (P)...
Exemption of Investment Profits for General Insurance Companies under Income Tax Act

Exemption of Investment Profits for General Insurance Companies under Income Tax Act

Date: Feb 11, 2017
Exemption of Investment Profits for General Insurance Companies under Income Tax Act Introduction The case of Principal Commissioner Of Income Tax-2, Kolkata v. National Insurance Company Limited...
Clarifying Bid Eligibility: S.B. Construction & Co. v. State of West Bengal

Clarifying Bid Eligibility: S.B. Construction & Co. v. State of West Bengal

Date: Jan 7, 2017
Clarifying Bid Eligibility: S.B. Construction & Co. v. State of West Bengal Introduction The case of S.B. Construction & Co. & Anr. v. The State Of West Bengal & Ors. was adjudicated by the Calcutta...
Calcutta High Court Upholds Transfer Pricing Officer's Jurisdiction in PwC Case

Calcutta High Court Upholds Transfer Pricing Officer's Jurisdiction in PwC Case

Date: Dec 9, 2016
Calcutta High Court Upholds Transfer Pricing Officer's Jurisdiction in PwC Case Introduction The case of Price Waterhouse & Anr. v. Commissioner Of Income Tax-Xix & Ors. was adjudicated by the...
Strict Adherence to NDPS Act Procedures: A Landmark Judgment in Laltu Prasad v. The State Of West Bengal

Strict Adherence to NDPS Act Procedures: A Landmark Judgment in Laltu Prasad v. The State Of West Bengal

Date: Sep 7, 2016
Strict Adherence to NDPS Act Procedures: A Landmark Judgment in Laltu Prasad v. The State Of West Bengal Introduction The case of Laltu Prasad v. The State Of West Bengal adjudicated by the Calcutta...
M.K. Products v. Blue Ocean Exports (P) Ltd.: Defining the Right of a Victim Complainant to Appeal Acquittal Orders

M.K. Products v. Blue Ocean Exports (P) Ltd.: Defining the Right of a Victim Complainant to Appeal Acquittal Orders

Date: Sep 2, 2016
M.K. Products v. Blue Ocean Exports (P) Ltd.: Defining the Right of a Victim Complainant to Appeal Acquittal Orders Introduction The case of M.K. Products v. Blue Ocean Exports (P) Ltd. adjudicated...
Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law

Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law

Date: Jul 1, 2016
Calcutta High Court Establishes Strict Criteria for Extended Tax Limitation and Clarifies Service Classification in Service Tax Law Introduction The case of Sourav Ganguly v. Union Of India & Ors....
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