Courts: Calcutta High Court
1,636 articlesIncome Tax

Income Tax
In calculation of allowable remuneration Profit means profit as per P/L a/c
Company Law

Company Law
Winding up petition may be rejected for non quantification of Debt
Income Tax

Income Tax
No Condonation of delay if same is because of laches /negligence on the part of dept officials
Company Law

Company Law
Company court cannot disturb earlier finding as to nature of debt during winding-up proceedings
Income Tax

Income Tax
Expense on Foreign Tours not out of business exigency not allowable
Company Law

Company Law
Calcutta HC strictures CLB member for ‘copy and paste disease’, ‘non-application of mind
Company Law

Company Law
HC Rejects Winding up Petition as serious dispute existed on amount due from company to petitioner
Company Law

Company Law
Equipment belongs to vendor imported in India cannot be transferred to other on winding up of company
Corporate Law

Corporate Law
Damage for unauthorized trademark use can be claimed only on submission of proof of damage
Income Tax

Income Tax
No proceedings can be brought against a nonexistent person either natural or artificial
Income Tax

Income Tax
S. 40(a)(ia) Amendment to give extended time for TDS payment is retrospective
Income Tax

Income Tax
AO based on the report of the Inspector without giving an opportunity to the assessee to explain the alleged information, is not correct
Income Tax

Income Tax
Different business of the assessee can not be considered separately for the purpose of calculating the deductions under Section 80 HHC of the Act
Company Law

Company Law
