Calcutta High Court Case Commentaries

Rebate Eligibility in Income-Tax: Insights from Commissioner Of Income-Tax v. Lothian Jute Mills Co. Ltd.

Date: Apr 7, 1965

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

Date: Mar 31, 1965

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

Date: Mar 19, 1965

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...

Pramatha Nath Talukdar v. Maharaja Probirendra M. Tagore: Interpretation of Section 30(1) of the Sale of Goods Act in Hypothecation and Court-Sale Context

Date: Mar 4, 1965

Pramatha Nath Talukdar v. Maharaja Probirendra M. Tagore: Interpretation of Section 30(1) of the Sale of Goods Act in Hypothecation and Court-Sale Context Introduction The case of Pramatha Nath...

Caprihans (India) Pvt. Ltd. v. Formica International Ltd.: Clarifying Stay of Proceedings under Section 111 of the Trade Marks Act

Date: Feb 24, 1965

Caprihans (India) Pvt. Ltd. v. Formica International Ltd.: Clarifying Stay of Proceedings under Section 111 of the Trade Marks Act Introduction Caprihans (India) Private Ltd. v. Formica International...

Signature Requirement on Notices under Section 34 of the Income-tax Act: Insights from B.K Gooyee v. Commissioner of Income-Tax

Date: Feb 6, 1965

Signature Requirement on Notices under Section 34 of the Income-tax Act: Insights from B.K Gooyee v. Commissioner of Income-Tax Introduction The case of B.K Gooyee v. Commissioner Of Income-Tax,...

Tea Estates India Pvt. Ltd. v. Commissioner of Wealth Tax: Defining 'Agricultural Land' under the Wealth Tax Act

Date: Jan 30, 1965

Tea Estates India Pvt. Ltd. v. Commissioner of Wealth Tax: Defining 'Agricultural Land' under the Wealth Tax Act 1. Introduction Tea Estates India Private Ltd. v. Commissioner Of Wealth Tax, West...

Adoption of Written Down Value in Wealth Tax Assessments: Insights from Commissioner Of Wealth-Tax, Calcutta v. Tungabhadra Industries Ltd.

Date: Jan 30, 1965

Adoption of Written Down Value in Wealth Tax Assessments: Insights from Commissioner Of Wealth-Tax, Calcutta v. Tungabhadra Industries Ltd. Introduction The case of Commissioner Of Wealth-Tax,...

Abatement of Appeals in Writ Proceedings: Precedents and Implications from Krishnalal Sadhu v. State of West Bengal

Date: Jan 28, 1965

Abatement of Appeals in Writ Proceedings: Precedents and Implications from Krishnalal Sadhu v. State of West Bengal Introduction The case of Krishnalal Sadhu And Others v. State Of West Bengal And...

Kishan Rathi v. Mondal Bros. & Co.: Upholding the Principle of Apparent Authority in Company Law

Date: Jan 28, 1965

Kishan Rathi v. Mondal Bros. & Co.: Upholding the Principle of Apparent Authority in Company Law Introduction The case of Kishan Rathi v. Mondal Bros. & Co. (Pvt.) Ltd. & Anr. adjudicated by the...

Affirming Tribunal's Expertise: High Court Upholds Findings on Bona Fide Retrenchment in Parry’s Employees' Union v. Parry And Co. Ltd.

Date: Dec 24, 1964

Affirming Tribunal's Expertise: High Court Upholds Findings on Bona Fide Retrenchment in Parry’s Employees' Union v. Parry And Co. Ltd. Introduction The case of Parry’s (Calcutta) Employees’ Union v....

Non-Saleability of Compensation Rights under the West Bengal Estates Acquisition Act: Commentary on Abdul Khaleque v. Medaswar Hossain

Date: Dec 19, 1964

Non-Saleability of Compensation Rights under the West Bengal Estates Acquisition Act: Commentary on Abdul Khaleque v. Medaswar Hossain Introduction The legal landscape surrounding property...

Capitalised Value of Wakf Income Rights as Wealth-Taxable Assets: Analysis of Ahmed G.H Ariff v. Commissioner Of Wealth-Tax, Calcutta (1964)

Date: Dec 5, 1964

Capitalised Value of Wakf Income Rights as Wealth-Taxable Assets: Analysis of Ahmed G.H Ariff v. Commissioner Of Wealth-Tax, Calcutta (1964) Introduction The case of Ahmed G.H Ariff v. Commissioner...

Service of Ejectment Notice Under West Bengal Premises Tenancy Act: Hare Krishna Das v. Messrs. Hahnemann Publishing Co. Ltd.

Date: Nov 28, 1964

Service of Ejectment Notice Under West Bengal Premises Tenancy Act: Hare Krishna Das v. Messrs. Hahnemann Publishing Co. Ltd. Introduction Parties Involved: The appellant in this case is Hare Krishna...

Calcutta High Court Upholds Procedural Integrity in Granting Interim Relief under Companies Act, 1956

Date: Sep 23, 1964

Calcutta High Court Upholds Procedural Integrity in Granting Interim Relief under Companies Act, 1956 Introduction The case of Bengal Luxmi Cotton Mills Ltd., In Re adjudicated by the Calcutta High...

Sovereign Immunity in Civil Litigation: Royal Nepal Airlines Corporation v. Monorama Meher Singh Legha & Ors.

Date: Sep 12, 1964

Sovereign Immunity in Civil Litigation: Royal Nepal Airlines Corporation v. Monorama Meher Singh Legha & Ors. Introduction The case of Royal Nepal Airlines Corporation v. Monorama Meher Singh Legha &...

Ensuring Reasonable Opportunity for the Assessee: Insights from Srimati Kiron Devi Singhee v. Commissioner Of Income-Tax

Date: Jul 9, 1964

Ensuring Reasonable Opportunity for the Assessee: Insights from Srimati Kiron Devi Singhee v. Commissioner Of Income-Tax Introduction The case of Srimati Kiron Devi Singhee v. Commissioner Of...

Bagsu Devi Bafna v. Commissioner Of Income-Tax: Reinforcing Natural Justice in Income Tax Revisions

Date: Jul 7, 1964

Bagsu Devi Bafna v. Commissioner Of Income-Tax: Reinforcing Natural Justice in Income Tax Revisions Introduction The case of Bagsu Devi Bafna v. Commissioner Of Income-Tax & Ors. was adjudicated by...

Capital vs. Revenue Expenditure: The Landmark Decision in Trick v. Regent Oil Co. Ltd.

Date: Jun 9, 1964

Capital vs. Revenue Expenditure: The Landmark Decision in Trick v. Regent Oil Co. Ltd. Introduction The case of Trick (Inspector of Taxes) v. Regent Oil Co. Ltd., decided by the Calcutta High Court...

Calcutta High Court Rules on Limitations of Section 155: Allotment in Severalty Not Permissible in Rectification of Share Register

Date: Jun 6, 1964

Calcutta High Court Rules on Limitations of Section 155: Allotment in Severalty Not Permissible in Rectification of Share Register Introduction The case of Sm. Hemlata Saha v. Stadmed Private Ltd. &...