Interpretation of 'Dividend' and Its Impact on Corporate Tax Rebate: Commissioner of Income Tax v. Jamnadas Sriniwas Private Ltd. Introduction The case of Commissioner Of Income Tax v. Jamnadas...
Accrued Sales Tax Deduction under Mercantile Accounting: Commissioner Of Income Tax v. Royal Boot House Introduction The case of Commissioner Of Income Tax v. Royal Boot House adjudicated by the...
Legal Ownership and Tax Implications: Commissioner Of Income Tax v. Ganga Properties Ltd Introduction The case of Commissioner Of Income Tax v. Ganga Properties Ltd adjudicated by the Calcutta High...
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 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 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 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 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 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) 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 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. 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. Introduction The case of Commissioner Of Income-Tax (Central) v....
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. Introduction The case of Mohta...
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. 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 And Others Introduction The case of...
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 1. Introduction Calcutta Licensed Measurers v. Md. Hussain is a landmark case adjudicated...