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Substantial Similarity and Originality in Design Registration: Western Engineering Co. v. Paul Engineering Co. Introduction The case of Western Engineering Co. v. Paul Engineering Co., adjudicated by...
Allowability of Business Expenditure to Counter Unconstitutional Tax Investigations: Insights from Birla Cotton Spinning & Weaving Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of...
Proper Service of Notice and Reasonable Requirement Under West Bengal Premises Tenancy Act: Sukumar Guha v. Naresh Chandra Ghosh Introduction The case of Sukumar Guha v. Naresh Chandra Ghosh...
Maintenance Rights of Hindu Wives with Co-Spouses Established in Kiran Bala Saha v. Bankim Chandra Saha Introduction The case of Kiran Bala Saha v. Bankim Chandra Saha, adjudicated by the Calcutta...
Ultra Vires Dismissal by Unauthorized Authority: K.M Mukherjee v. State Bank of India Introduction The case of K.M Mukherjee v. Secretary and Treasurer, State Bank of India (SBI) and Others...
Burden of Proof on Assessee in Undisclosed Income Cases: Insight from Northern Bengal Jute Trading Co. Ltd. v. Commissioner Of Income-Tax Introduction The case of Northern Bengal Jute Trading Co....
Calcutta High Court Rules Fair Price Shop Retailers as Owners, Not Agents, Exonerating from Criminal Breach of Trust Liability Introduction The landmark case of Ghasiram Agarwalla v. The State,...
Recognition of Employee Loyalty Expenditure as Business Expense: Calcutta Landing & Shipping Co. Ltd. v. CIT, 1967 Introduction The case of Calcutta Landing & Shipping Co. Ltd. v. Commissioner Of...
Setabganj Sugar Mills Ltd. v. Commissioner Of Income-Tax: Defining Unified Business for Tax Set-Off Introduction The case of Setabganj Sugar Mills Ltd. v. Commissioner Of Income-Tax is a seminal...
Jeewanram Gangaram v. Commissioner Of Income-Tax: Validity of Partnership with Minor Partners Introduction The case of Jeewanram Gangaram v. Commissioner Of Income-Tax, West Bengal revolved around...
Calcutta High Court's Landmark Decision on Review Applications: Tinkari Sen v. Dulal Chandra Das Introduction The case of Tinkari Sen and Others v. Dulal Chandra Das and Others was adjudicated by the...
Quasi-Judicial Authority of Customs Officers and the Mandate of Natural Justice: Insights from Sovachand Mulchand v. Collector Of Central Excise And Land Customs Introduction Sovachand Mulchand v....
Strict Adherence to Statutory Formalities in Municipal Contracts: Jitendra Nath Mukherjee v. Commissioners Of Baduria Municipality 1. Introduction The case of Jitendra Nath Mukherjee v. Commissioners...
Sheo Nath Singh v. Appellate Assistant Commissioner of Income-Tax: Upholding Procedural Integrity in Tax Assessments Introduction The case of Sheo Nath Singh v. Appellate Assistant Commissioner Of...
Limitation on Recovery of Short-Levied Excise Duties: Commentary on Asstt. Collector Of Central Excise v. National Tobacco Co. Of India Ltd. 1. Introduction The case of Asstt. Collector Of Central...
Defining 'State' Under Article 12: Insights from Kartick Chandra Nandi v. West Bengal Small Industries Corporation Ltd. Introduction The case of Kartick Chandra Nandi v. West Bengal Small Industries...
Impact of Limitation Act, 1963 on Execution of Decrees: Insights from Subodh Chandra Mitra v. Kanai Lal Mukherjee Introduction The case of Subodh Chandra Mitra v. Kanai Lal Mukherjee, adjudicated by...
Non-Deductibility of Disputed Sales Tax as Business Expense Introduction The case Kedarnath Jute Manufacturing Co. Ltd. v. Commissioner Of Income-Tax (Central), decided by the Calcutta High Court on...
Establishing Validity of Notices as Notice of Suit under Section 13(6) Premises Tenancy Act: Insights from Binani Properties Pvt. Ltd. v. M. Gulamali Abdul Hossain Introduction The case of Binani...
Disallowance of Set-Off of Losses from Unregistered Joint Ventures against Other Income: Insights from Ganga Metal Refining Co. Pr. Ltd. v. Commissioner Of Income Tax Introduction The case of Ganga...