Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
The Calcutta High Court addressed the maintainability of a writ petition concerning a contractual dispute in the private law realm involving arrears of rent. The court found that the department willfully defaulted in paying rents revised as per CPWD norms and Income Tax Department instructions. The Single Bench rightly noted the factual position and allowed the writ petition. The court emphasized that jurisdiction can be exercised in a private law realm with certain caveats. The Chief Commissioner of Income Tax unilaterally fixed the rent, which the department failed to communicate, delaying compliance with the direction. The court upheld the Single Bench's decision to order payment of arrears based on recognized valuation principles. The court criticized the department for unfair treatment of the building owners and affirmed the writ petition's maintainability.
The Calcutta High Court addressed the maintainability of a writ petition concerning a contractual dispute in the private law realm involving arrears of rent. The court found that the department willfully defaulted in paying rents revised as per CPWD norms and Income Tax Department instructions. The Single Bench rightly noted the factual position and allowed the writ petition. The court emphasized that jurisdiction can be exercised in a private law realm with certain caveats. The Chief Commissioner of Income Tax unilaterally fixed the rent, which the department failed to communicate, delaying compliance with the direction. The court upheld the Single Bench's decision to order payment of arrears based on recognized valuation principles. The court criticized the department for unfair treatment of the building owners and affirmed the writ petition's maintainability.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
