Calcutta High Court Case Commentaries

Standard Refinery & Distillery v. Commissioner Of Income-Tax: Defining 'Same Business' for Loss Set-Off under Sec. 24(2)

Date: Jul 24, 1963

Standard Refinery & Distillery v. Commissioner Of Income-Tax: Defining 'Same Business' for Loss Set-Off under Sec. 24(2) Introduction The case of Standard Refinery & Distillery v. Commissioner Of...

Rajendra Nath Tikku v. Royal Calcutta Turf Club: Clarifying Misdescription and Party Identification in Unincorporated Associations

Date: Jul 10, 1963

Rajendra Nath Tikku v. Royal Calcutta Turf Club: Clarifying Misdescription and Party Identification in Unincorporated Associations Introduction Rajendra Nath Tikku v. Royal Calcutta Turf Club is a...

Enforcement of Section 25-F: Criteria for Legal Retrenchment - National Iron And Steel Co. Ltd. v. Third Industrial Tribunal

Date: Jul 3, 1963

Enforcement of Section 25-F: Criteria for Legal Retrenchment National Iron And Steel Co. Ltd. v. Third Industrial Tribunal, West Bengal And Others Court: Calcutta High Court Date: July 2, 1963...

Substitution of Appellant in Criminal Appeals: Insights from Nanilal Samanta v. Rabin Ghosh

Date: Jun 21, 1963

Substitution of Appellant in Criminal Appeals: Insights from Nanilal Samanta v. Rabin Ghosh Introduction The case of Nanilal Samanta, Complainant v. Rabin Ghosh, Accused decided by the Calcutta High...

Recognizing Speculative Transactions as Business Activities and Deductibility of Managing Agency Commissions under Indian Income Tax Law

Date: Jun 20, 1963

Recognizing Speculative Transactions as Business Activities and Deductibility of Managing Agency Commissions under Indian Income Tax Law Introduction The case of Commissioner Of Income-Tax, Calcutta...

Clarifying Notice Requirements for Eviction under the West Bengal Premises Tenancy Act, 1956: Insights from Suraya Properties Pvt. Ltd. v. Bimalendu Nath Sarkar (1963)

Date: Jun 20, 1963

Clarifying Notice Requirements for Eviction under the West Bengal Premises Tenancy Act, 1956: Insights from Suraya Properties Pvt. Ltd. v. Bimalendu Nath Sarkar (1963) Introduction The case of Suraya...

Ram Chandra Chaudhuri v. Secretary To Government Of West Bengal: Redefining Protection Against Reduction in Rank and Mala Fides in Administrative Actions

Date: Jun 8, 1963

Ram Chandra Chaudhuri v. Secretary To Government Of West Bengal: Redefining Protection Against Reduction in Rank and Mala Fides in Administrative Actions Introduction Ram Chandra Chaudhuri v....

Reallocation of Purchase Consideration and Goodwill Valuation by Income-Tax Authorities: Insights from Jogta Coal Co. Ltd. v. Commissioner of Income-tax

Date: May 4, 1963

Reallocation of Purchase Consideration and Goodwill Valuation by Income-Tax Authorities: Insights from Jogta Coal Co. Ltd. v. Commissioner of Income-tax Introduction The case of Jogta Coal Co. Ltd....

Determination of a High Court Judge's Age and Its Impact on Judicial Tenure: Insights from Jyoti Prokash Mitter v. Justice H.K Bose

Date: Mar 8, 1963

Determination of a High Court Judge's Age and Its Impact on Judicial Tenure: Insights from Jyoti Prokash Mitter v. The Hon'Ble Mr. Justice H.K Bose Introduction The case of Jyoti Prokash Mitter v....

Reaffirmation of the Assessee’s Right to Appeal Under Section 30 in Revised Assessments

Date: Feb 28, 1963

Reaffirmation of the Assessee’s Right to Appeal Under Section 30 in Revised Assessments: Kooka Sidhwa & Co. v. Commissioner Of Income Tax, West Bengal Introduction In the landmark case of Kooka...

Liberty Cinema v. Commissioner Of Income-Tax: Affirming the Capital Nature of Certain Expenses under Section 10(2) of the Indian Income-Tax Act

Date: Feb 20, 1963

Liberty Cinema v. Commissioner Of Income-Tax: Affirming the Capital Nature of Certain Expenses under Section 10(2) of the Indian Income-Tax Act Introduction The case of Liberty Cinema v. Commissioner...

Interpretation of 'Any Decree' Under Section 25 of the Hindu Marriage Act: Minarani Majumdar v. Dasarath Majumdar

Date: Feb 12, 1963

Interpretation of 'Any Decree' Under Section 25 of the Hindu Marriage Act: Minarani Majumdar v. Dasarath Majumdar Introduction The case of Minarani Majumdar v. Dasarath Majumdar Opposite Party,...

Separate Legal Entities in Taxation: Insights from Commissioner Of Income-Tax, Calcutta v. Messrs Associated Clothiers Ltd.

Date: Feb 6, 1963

Separate Legal Entities in Taxation: Insights from Commissioner Of Income-Tax, Calcutta v. Messrs Associated Clothiers Ltd. Introduction The landmark case, Commissioner Of Income-Tax, Calcutta v....

Restrictive Scope of Appeals under Section 39: High Court’s Authority on Receiver Appointment Applications

Date: Feb 5, 1963

Restrictive Scope of Appeals under Section 39: High Court’s Authority on Receiver Appointment Applications Introduction The case of Rebate Ranjan Chakravarti v. Suranjan Chakravarti And Others was...

Calcutta High Court's Ruling on Appropriate Disciplinary Measures for Gross Negligence under the Chartered Accountants Act

Date: Dec 1, 1962

Calcutta High Court's Ruling on Appropriate Disciplinary Measures for Gross Negligence under the Chartered Accountants Act Introduction The case of Chief Controller Of Exports, New Delhi v. G.P...

Determination of 'Industry' in Chartered Accountancy: Analysis of Rabindra Nath Sen And Ors. v. The First Industrial Tribunal

Date: Nov 22, 1962

Determination of 'Industry' in Chartered Accountancy: Analysis of Rabindra Nath Sen And Ors. v. The First Industrial Tribunal Introduction The case of Rabindra Nath Sen And Ors. v. The First...

Calcutta High Court Upholds Validity of Certificates under Bengal Public Demands Recovery Act, 1913 and Affirms State Legislative Competence

Date: Sep 27, 1962

Calcutta High Court Upholds Validity of Certificates under Bengal Public Demands Recovery Act, 1913 and Affirms State Legislative Competence Introduction The case of M/S N.C Mukherjee And Co. v....

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