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Refining Compensation Calculations under Section 166 of the Motor Vehicles Act: Insights from P. Sujatha v. Oriental Insurance Introduction The case of P. Sujatha v. Oriental Insurance Company Ltd....
Rajasthan High Court Establishes Clarity on Treatment of Excess Stock as Business Income in PR Commissioner of Income Tax Alwar v. Bajargan Traders Introduction The case of PR Commissioner of Income...
Mazda Ltd. Establishes Precedent for Claiming Liquidated Damages as Business Expenditure under Section 37 of the Income Tax Act Introduction In the landmark case of Principal Commissioner of Income...
Extension of Time and Compensation in NHAI v. Hindustan Construction Co. Ltd. Introduction The case of NHAI v. M/S. Hindustan Construction Co. Ltd. was adjudicated in the Delhi High Court on...
Reopening Tax Assessment Beyond Four Years for Suspected Income Concealment: Analysis of Gujarat Ambuja Exports Ltd v. DCC of Income Tax Introduction The case of Gujarat Ambuja Exports Ltd v. Deputy...
High Court Upholds Pay Scale Compliance for Non-Teaching Staff in Amrutraj Pratapji Vyas v. Hind Seva Mandal Introduction In the case of Amrutraj Pratapji Vyas v. Hind Seva Mandal, decided by the...
Punjab & Haryana High Court Upholds Equitable Treatment in Recruitment Under Backward Class Category 1. Introduction The case of Jaspreet Kaur vs. State of Punjab and Others (2017 PHHC 86308) was...
Mandated Procedural Compliance in Transfer Pricing Assessments: JCB India Ltd. v. Deputy Commissioner Of Income Tax & Anr. Introduction The case of JCB India Ltd. v. Deputy Commissioner Of Income Tax...
Chandrashekhar S. Bhole v. Bhandari Co-Op. Bank Ltd.: Clarifying the Scope of 'Officer' under Section 88 of the MCS Act Introduction In the case of Chandrashekhar S. Bhole Petitioner v. Bhandari...
Clarification on Section 170(2) of the Income Tax Act: Validity of Assessment Orders Post-Amalgamation Introduction The case of Pr. Commissioner Of Income Tax-6, New Delhi v. Maruti Suzuki India...
Clarifying Jurisdictional Requirements Under Section 153C: Insights from Principal Commissioner Of Income Tax (Central)-2 v. Index Securities Private Limited Introduction The case of Principal...
Judicial Restraint in Expert Evaluations: Insights from Nitin Pathak v. State Of M.P. & Others Introduction The case of Nitin Pathak v. State Of M.P. & Others adjudicated by the Madhya Pradesh High...
State v. Sunil Kumar: Upholding Procedural Integrity in NDPS Cases Introduction State v. Sunil Kumar is a pivotal case adjudicated by the Jammu and Kashmir High Court on September 1, 2017. The...
Net Interest Expenditure Under Section 14A: Analysis of Principal Commissioner of Income Tax v. NIRMA Credit and Capital Pvt. Ltd. Introduction The case of Principal Commissioner of Income Tax v....
Delhi High Court Declares Rule 6A of Service Tax Rules Ultra Vires: Implications for Export of Tour Operator Services Introduction The case of Indian Association Of Tour Operators Petitioners v....
Delhi High Court Establishes Strict Compliance for Reopening Tax Assessments under Section 148 of the Income Tax Act Introduction In the landmark case of Yum Restaurants Asia Pte. Ltd. v. Deputy...
Enforceability of Sale Agreements and Specific Performance: An Analysis of M. Jayaprakash Narayana v. 1. Santhammal Introduction The case of M. Jayaprakash Narayana v. 1. Santhammal adjudicated by...
Strict Compliance with Section 148 of the Income Tax Act: Non-Furnishing of Reasons Vitiates Reassessment Proceedings Introduction The case of Pr. Commissioner Of Income Tax-16 v. Jagat Talkies...
Reopening Tax Assessments under Section 147: Full Disclosure and Change of Opinion – Cadila Healthcare Ltd. v. Assistant Commissioner of Income Tax Introduction The case of Cadila Healthcare Limited...
Rajasthan High Court Affirms Legitimacy of Sub-Contractor Payments Under Section 131 of IT Act Introduction In the landmark case of C I T Jaipur v. Jai Prakash Agarwal, the Rajasthan High Court...