income tax department
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Calcutta High Court dismisses Income Tax Department’s appeal challenging tribunal relief to company over alleged Rs. 2.48 crore accommodation entries, holding “there must be a direct nexus between material and belief of income escapement”

Court’s Decision The Calcutta High Court dismissed the Income Tax Department’s appeal challenging the Income Tax Appellate Tribunal’s order granting relief to the assessee in reassessment proceedings alleging receipt of…
July 11, 2025
section 80 deductions
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Calcutta High Court holds supply of power by captive power plants to manufacturing units should be valued at the rate charged by state electricity boards to industrial consumers for computing Section 80-IA deduction, rejecting revenue’s challenge and reaffirming “market value under Section 80-IA means open market rate to consumer”

Court’s Decision The Calcutta High Court dismissed revenue’s appeals challenging the Income Tax Appellate Tribunal’s order upholding Rungta Mines’ method of benchmarking power transfer rates from captive power plants (CPPs)…
July 11, 2025
notice of arbitration
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Calcutta High Court Appoints Arbitrator in Partnership Dispute, Holding Deemed Service of Notice Sufficient for Invocation of Arbitration Under Partnership Deed When Respondents Do Not Respond, Enabling Dissolution Dispute to Proceed to Arbitration Without Delay

Court’s Decision The Calcutta High Court allowed the petition under Section 11 of the Arbitration and Conciliation Act, 1996, appointing Ms. Urmila Chakraborty as the sole arbitrator to resolve disputes…
July 10, 2025
arbitration
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Calcutta High Court Appoints Arbitrator in Tata Capital’s Loan Dispute Against Bhubaneshwari Seafood, Holding Arbitration Not Barred by Parallel SARFAESI Proceedings and Allowing Arbitration by Successor Entity Despite Non-Signatory Status Under Loan Agreement

Court’s Decision The Calcutta High Court appointed Ms. Noelle Banerjee, Advocate, as the sole arbitrator to adjudicate disputes between Tata Capital and Bhubaneshwari Seafood regarding loan default, holding that arbitration…
July 10, 2025
interim injunction
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Calcutta High Court Dismisses Emami’s Appeal Seeking Blanket Injunction Against Dabur Advertisement for Alleged Product Disparagement, Holding Mere Use of ‘Ordinary’ Without Direct Reference or Imitation Does Not Constitute Disparagement Warranting Wider Restraint

Court’s Decision The Calcutta High Court dismissed Emami’s appeal seeking a broader injunction against Dabur’s advertisement for its “Cool King” product, holding that the advertisement did not prima facie disparage…
July 10, 2025
deceased employee benefits
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Calcutta High Court Directs Eastern Coalfields to Pay Arrears of Monetary Compensation with Enhanced Interest to Widowed Daughter of Deceased Employee, Holding Delay by PSU Cannot Deny NCWA Entitlement in Compassionate Cases Despite Procedural Disputes and Delay in Processing

Court’s Decision The Calcutta High Court dismissed the appeal by Eastern Coalfields and partly allowed the claimant’s appeal, modifying the single judge’s order to direct payment of arrears of MMCC…
July 10, 2025
Bangalore metro
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Calcutta High Court Allows Composite Arbitration Reference for Disputes Arising from Two Connected Work Orders Under Bangalore Metro Project While Ordering Separate Arbitration for a Third Unconnected Work Order: “Multiplicity Must Be Avoided But Connection Must Be Clear”

Court’s Decision The Calcutta High Court appointed Mr. Jayanta Sengupta as Arbitrator to adjudicate disputes between the parties under three work orders related to the Bangalore Metro Rail Project, Phase-2.…
June 29, 2025
apartment ownership
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Calcutta High Court Directs Competent Authority to Decide Apartment Ownership Dispute Without Disruption of Power and Access, Emphasises “Authority Shall Not Enter Into Private Disputes But Act Under the Act” Amidst Allegations of Non-Payment of Maintenance and Denial of Rights

Court’s Decision The Calcutta High Court disposed of the writ petition by directing the competent authority under the West Bengal Apartment Ownership Act, 1972 to hear and decide the petitioners'…
June 29, 2025
income tax appeal
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Calcutta High Court Directs Expeditious Disposal of Income Tax Appeal Within 3 Months, Holding “Taxpayer Cannot Be Left Uncertain Amid High-Pitched Assessments Where Stay on Demand is Sought Pending Appeal” While Allowing Liberty to Seek Interim Stay if Delay Occurs

Court’s Decision The Calcutta High Court disposed of the writ petition filed by the petitioner challenging the rejection of its application under Section 220(6) of the Income Tax Act seeking…
June 29, 2025
extension of time
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Calcutta High Court Allows Defendant to File Written Statement Despite 9-Year Delay Post Part-Decree in Commercial Suit, Holding “Transfer to Commercial Division with Amended Pleadings and Non-Supply of Documents Justifies Opportunity in Interests of Justice” Subject to Cost

Court’s Decision The Calcutta High Court allowed the defendant’s application seeking extension of time to file a written statement in a commercial suit filed in 2016 despite a nine-year delay,…
June 29, 2025