Calcutta High Court India — Judgments of 1982

2 reported judgments of the Calcutta High Court India from 1982.

• COMMISSIONER OF INCOME-TAX, WEST BENGAL v. ASIATIC OXYGEN & ACETYLENE CO. LTD. 1982 PTD 86

  Section 10 (2) (xv) Estimates of business expenses is not the acquisition of a new capital asset, but simply the valuation of existing assets and the calculation of the value of the higher data for th…

• V. P. SAMTANI v. COMMISSIONER OF INCOME-TAX 1982 PTD 106

  Exemption from Section 2 (4) and 3 Horse Racing Taxes, which failed to establish earnings from horse races, can be proved by the relevant papers and bookseller's books on the dates claimed by the Assi…

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