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Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024

NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Vamshi Chemicals Ltd. 2024 LiveLaw (Cal) 127Bharatiya Janata Party v All India Trinamool Congress & Ors 2024 LiveLaw (Cal). ....

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Letter By Joint Secretary Can't Override Plain And Unambiguous Provision Of Income Tax Act, 1961 And Finance Act: Calcutta High Court

The Calcutta High Court has held that the letter by the joint secretary cannot override the plain and unambiguous provisions of the Income Tax Act, 1961, and the Finance Act.The bench of Justice Surya. ....

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Share Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High Court

The Calcutta High Court has held that if the share application money is neither a loan nor a deposit, then neither Section 269SS nor 269T of the Income Tax Act, 1961 shall apply. Consequently, no. ....

West Bengal , Justice Surya Prakash Kesarwani , Justice Rajarshi Bharadwaj , Narayan Rai , Prithu Dudheria , Calcutta High Court , Income Tax Act , Additional Commissioner , Income Tax Appellate Tribunal , Income Tax , For Appellant ,

Calcutta High Court Monthly Digest: April 2024

NOMINAL INDEXM/s Fullerton India Credit Company Limited vs Ms Manju Khati 2024 LiveLaw (Cal) 79United Machinery & Appliances v. Greaves Cotton Limited 2024 LiveLaw (Cal) 86Ram Asheesh Yadav v. Union. ....

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Payments By Supervisors To Individual Labourers, Each Not Exceeding Rs. 20,000, Can't Be Disallowed: Calcutta High Court

The Calcutta High Court has held that payments by supervisors to individual labourers, each not exceeding Rs. 20,000, cannot be disallowed under Section 40A(3) of the Income Tax Act, 1961.The bench of. ....

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