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...
Seniority in Public Service Not Enforceable Under Article 226: A Comprehensive Commentary on Arun Kumar Bhattacharjee And Others v. State Of West Bengal And Others Introduction The case of Arun Kumar...
Invalidation of Predetermined Show Cause Notices for Government Servants: The Precedent Set by Gouri Pr. Ghosh v. State of West Bengal Introduction The landmark case of Gouri Pr. Ghosh v. State of...
Reaffirmation of Judicial Discretion in Granting Stay Under Section 34 of the Arbitration Act: Shalimar Paints Ltd. v. Omprokash Singhania Introduction The case of Shalimar Paints Ltd. v. Omprokash...
Strict Compliance Required for Verification of Winding Up Petitions: Star Textile Engineering Works Ltd. v. Gaya Textiles Pvt. Ltd. Introduction The case of Star Textile Engineering Works Limited v....
Santosh Kumar Gupta v. Smt. Chinmoyee Sen: Strengthening Landlord's Eviction Rights under West Bengal Premises Tenancy Act, 1956 Introduction The case of Santosh Kumar Gupta v. Smt. Chinmoyee Sen...
Calcutta High Court Upholds Strict Burden of Proof for Penalty under Section 28(1)(c) of the Income Tax Act: Commissioner of Income-Tax (Central) Calcutta v. Anwar Ali Introduction The case of...
Assessing Bona Fide Disputes and Ultra Vires Contracts in Company Winding-Up: Calcutta High Court's Ruling in Steel Equipment & Construction Co. (P.) Ltd. Introduction The case of Steel Equipment And...
Defining Speculative Transactions under Section 24(1) of the Income-Tax Act: Insights from Commissioner Of Income-Tax v. Ram Chandra Gupta And Co. 1. Introduction The case of Commissioner Of...
Reopening of Tax Assessments Post-Legislative Amendments: Insights from M/S. Daulatram Rawatmull v. Commissioner Of Income-Tax Introduction The case of M/S. Daulatram Rawatmull v. Commissioner Of...
Doctrine of Readiness and Willingness in Contract Enforcement: Insights from Md. Ziaul Haque v. Calcutta Vyaper Pratisthan Introduction The case of Md. Ziaul Haque v. Calcutta Vyaper Pratisthan...
Affirmation of Pre-Empption Rights under Section 4 of the Partition Act in Birendra Nath Banerjee v. Smt. Snehalata Devi Introduction The case of Birendra Nath Banerjee v. Sm. Snehalata Devi And...
Deductibility of Contingent Pension Expenditure Upon Liability Realization: Analysis of Commissioner Of Income-Tax v. Indian Molasses Co. Pr. Ltd. Introduction The case of Commissioner Of Income-Tax...
Limitation on Delegation of Authority Under the Essential Commodities Act: Precedent in Sambhu Nath Ghosal v. State Of West Bengal And Another Introduction In the landmark case of Sambhu Nath Ghosal...
Inclusion of Sales Tax Refunds as Trade Income: Comprehensive Analysis of Ikrahnandi Coal Co. v. Commissioner Of Income-Tax Introduction The case of Ikrahnandi Coal Co. v. Commissioner Of Income-Tax,...
Clarity in Arbitration Clauses: Insights from M/S. Teamco Private Ltd. v. T.M.S Mani Introduction The case of M/S. Teamco Private Ltd. v. T.M.S Mani adjudicated by the Calcutta High Court on February...
Calcutta High Court's Landmark Ruling on Enforcement of Maintenance Orders Under Section 488(3) Cr.P.C Introduction The case of Moddari Bin (First Party) v. Sukdeo Bin (Second Party) adjudicated by...
Service of Notice under Section 33B Income Tax Act: Upholding Calcutta's Amendment to CPC Rule 17 Introduction The case of Commissioner Of Income Tax, West Bengal & Ors. v. Kiron Debi Singhee...