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Sridhar Jiew v. Income Tax Officer: Affirming the Taxability of Hindu Deities as Juristic Persons under the Income Tax Act Introduction The case of Sridhar Jiew v. Income Tax Officer, District II(I)...
Supremacy of Judicial Decisions over Subsequent Records of Rights in Land Partition: Kazi Mohammad Hossain v. Sibram Bandopadhaya Introduction The case of Kazi Mohammad Hossain v. Sibram...
Jugometal Trg République v. Rungta And Sons: Defining the Boundaries of Section 10 and Section 151 CPC for Staying Suits Introduction Jugometal Trg République v. Rungta And Sons (Private) Ltd. is a...
Exclusive Jurisdiction in Execution Proceedings: Kalipada Sinha v. Mahalaxmi Bank Ltd. 1. Introduction The case of Kalipada Sinha v. Mahalaxmi Bank Ltd. adjudicated by the Calcutta High Court on...
Defining Procedural Compliance and Corporate Responsibility under the Prevention of Food Adulteration Act Gopalpur Tea Co. Ltd. v. Corporation Of Calcutta, Calcutta High Court, 1965 Introduction The...
Capitalizing Interest on Borrowed Funds for Depreciation: Insights from Calcutta High Court Introduction The case of Commissioner Of Income-Tax (Central) Calcutta v. Standard Vacuum Refining Co. Of...
Limits on Inherent Powers of Quasi-Judicial Tribunals: Sm. Indira Debi And Another v. State Of West Bengal And Others Introduction The case of Sm. Indira Debi And Another v. State Of West Bengal And...
Limitations on Government Investigative Powers under Section 237(b) of the Companies Act: Analysis of Sahu Jain Ltd. v. Deputy Secretary Introduction Sahu Jain Ltd. v. Deputy Secretary, Ministry Of...
New Central Jute Mills Co. Ltd. v. Deputy Secretary: Establishing Procedural Standards for Government-Ordered Company Investigations Introduction The case of New Central Jute Mills Co. Ltd. v. Deputy...
Lionel Edwards Ltd. v. State Of West Bengal: Establishing the Principle of Restitutio in Integrum in Maritime Collision Cases Introduction The case of Lionel Edwards Ltd. v. State Of West Bengal,...
Clarification on Burden of Proof under Section 178A of the Sea Customs Act in Land Customs Seizures: Kishanlal Agarwalla v. The Collector of Land Customs Introduction The case of Kishanlal Agarwalla...
Recognition of Processed Commodities as Dealers under the West Bengal Sales Tax Act: Insights from Sri Om Prakas Gupta v. Commissioner Of Commercial Taxes Introduction The case of Sri Om Prakas Gupta...
Establishing Jurisdiction in Arbitration under Section 20 Introduction The case of S.P. Consolidated Engineering Co. (P) Ltd. v. Union Of India, adjudicated by the Calcutta High Court on May 14,...
Calcutta High Court Upholds Discretionary Limits in Employment Age Corrections: Eastern Railway v. Kshirode Chandra Khasmobis Introduction The case of General Manager, Eastern Railway and Another v....
Improper Dissolution of Partnership Firms: Insights from Durga Prosad Sarawagi v. Registrar Of Firms Introduction The case of Durga Prosad Sarawagi and Ors. v. Registrar Of Firms And Anr. adjudicated...
Disclosure of Material Facts in Explanatory Statements under the Companies Act, 1956: East India Commercial Co. Pvt. Ltd. v. Raymon Engineering Works Ltd. Introduction The case of East India...
Calcutta High Court Establishes Criteria for Speculative Transactions under Section 24(1) of the Income-Tax Act Introduction The case D.M. Wadhwana v. Commissioner Of Income-Tax, West Bengal...
Rebate Eligibility in Income-Tax: Insights from Commissioner Of Income-Tax v. Lothian Jute Mills Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Lothian Jute Mills Co. Ltd.,...
Recognition of Co-operative Societies as Public Authorities Under Article 226: Sen Gupta v. State of West Bengal Introduction The case of Madan Mohan Sen Gupta And Another v. State Of West Bengal And...
Amritraj Kothari v. Golecha Financiers: Clarifying 'Taking Steps in Proceedings' under Section 34 of the Indian Arbitration Act Introduction Amritraj Kothari v. Golecha Financiers is a landmark...