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  • Commentaries
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All High Courts Case Commentaries

Chryscapital Investment Advisors v. Deputy Commissioner Of Income Tax: Clarifying the Role of "Super Profit" in Transfer Pricing

Chryscapital Investment Advisors v. Deputy Commissioner Of Income Tax: Clarifying the Role of "Super Profit" in Transfer Pricing

Date: Apr 28, 2015
Chryscapital Investment Advisors (India) Pvt. Ltd. v. Deputy Commissioner Of Income Tax: Clarifying the Role of "Super Profit" in Transfer Pricing 1. Introduction The Delhi High Court's judgment in...
Apex Court's Interpretation of Rule 14: Implications for Cenvat Credit Recovery and Interest Liability

Apex Court's Interpretation of Rule 14: Implications for Cenvat Credit Recovery and Interest Liability

Date: Apr 28, 2015
Disclaimer: This commentary is intended for informational purposes only and does not constitute legal advice. For legal advice, please consult a qualified attorney. Apex Court's Interpretation of...

        Registrar, University of Delhi vs. Union of India: Upholding Master Plan Norms in Metro Station Development

Registrar, University of Delhi vs. Union of India: Upholding Master Plan Norms in Metro Station Development

Date: Apr 28, 2015
Registrar, University of Delhi vs. Union of India: Upholding Master Plan Norms in Metro Station Development Introduction The case of Registrar, University of Delhi Petitioner v. Union of India and...
Delhi High Court Upholds CCI's Power to Review Orders Under Section 26(1)

Delhi High Court Upholds CCI's Power to Review Orders Under Section 26(1)

Date: Apr 28, 2015
Delhi High Court Upholds CCI's Power to Review Orders Under Section 26(1) Introduction The case of Google Inc. & Ors. v. Competition Commission Of India & Anr. S adjudicated by the Delhi High Court...
Deletion of Interest Expenditure Disallowance under Section 14A: Insights from Principal Commissioner Of Income-Tax v. India Gelatine And Chemicals Ltd.

Deletion of Interest Expenditure Disallowance under Section 14A: Insights from Principal Commissioner Of Income-Tax v. India Gelatine And Chemicals Ltd.

Date: Apr 28, 2015
Deletion of Interest Expenditure Disallowance under Section 14A: Insights from Principal Commissioner Of Income-Tax v. India Gelatine And Chemicals Ltd. Introduction The case of Principal...
Tax Exemption for Cooperative Housing Societies under the Principle of Mutuality

Tax Exemption for Cooperative Housing Societies under the Principle of Mutuality

Date: Apr 25, 2015
Tax Exemption for Cooperative Housing Societies under the Principle of Mutuality Introduction The case of Commissioner Of Income-Tax v. Prabhukunj Co-Operative Housing Society Ltd. adjudicated by the...
C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A

C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A

Date: Apr 25, 2015
C.I.T. v. Britannia Industries Ltd.: Clarifying the Classification of Expenditure under Section 37 and Section 43A Introduction The case of C.I.T., Kolkata-Iii, Kolkata v. M/S Britannia Industries...
Revisiting Juvenile Bail Standards: A Commentary on Maroof v. State Of U.P. And Ors.

Revisiting Juvenile Bail Standards: A Commentary on Maroof v. State Of U.P. And Ors.

Date: Apr 24, 2015
Revisiting Juvenile Bail Standards: A Commentary on Maroof v. State Of U.P. And Ors. Introduction The case of Maroof v. State Of U.P. And Ors., adjudicated by the Allahabad High Court on April 23,...
Restricting Section 132(4A) Presumption to Direct Evidence: Delhi High Court Establishes Clear Guidelines in CIT vs. Khandelwal

Restricting Section 132(4A) Presumption to Direct Evidence: Delhi High Court Establishes Clear Guidelines in CIT vs. Khandelwal

Date: Apr 22, 2015
Restricting Section 132(4A) Presumption to Direct Evidence: Delhi High Court Establishes Clear Guidelines in CIT vs. Khandelwal Introduction The case of Commissioner Of Income Tax, Delhi - Xi v. Anil...
Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental Warehousing Corporation

Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental Warehousing Corporation

Date: Apr 22, 2015
Clarifying the Scope of Section 153A Assessments and Qualification of Container Freight Stations as Inland Ports under Section 80-IA(4): A Comprehensive Analysis of Income-Tax II v. Continental...
CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court

CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court

Date: Apr 22, 2015
CFSs Recognized as Inland Ports Under Section 80-IA(4): Precedent Set by Bombay High Court Introduction The case of Commissioner of Income Tax, Central-IV versus All Cargo Global Logistics Ltd....
Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015

Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015

Date: Apr 21, 2015
Convenience of the Wife in Transfer of Matrimonial Proceedings: Analysis of Mahadevi v. Gopal, 2015 Introduction Case Title: Mahadevi v. Gopal Court: Bombay High Court Date: April 20, 2015 The case...
Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Ltd. v. Union Of India

Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Ltd. v. Union Of India

Date: Apr 21, 2015
Adjudicatory Safeguards in Service Tax Enforcement Affirmed: Icici Bank Limited v. Union Of India Introduction The case of Icici Bank Limited v. Union Of India, adjudicated by the Bombay High Court...
Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act

Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act

Date: Apr 21, 2015
Calcutta High Court Establishes Extended Indexation Period for Inherited Property under Income Tax Act Introduction The case of Commissioner Of Income Tax, Kolkata-X, Kolkata v. Smt. Mina Deogun is a...
Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax

Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax

Date: Apr 18, 2015
Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax 1. Introduction The case of Mavany Brothers v. Income Tax adjudicated by the Bombay High...
Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions

Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions

Date: Apr 18, 2015
Quepem Urban Co-Operative Credit Society Ltd. v. Assistant Commissioner Of Income-Tax: Clarifying Eligibility for Section 80P Deductions Introduction The case of Quepem Urban Co-Operative Credit...
Delhi High Court Establishes Rigorous Standards for Section 68 Assessments in Anshika Consultants Case

Delhi High Court Establishes Rigorous Standards for Section 68 Assessments in Anshika Consultants Case

Date: Apr 17, 2015
Delhi High Court Establishes Rigorous Standards for Section 68 Assessments in Anshika Consultants Case Introduction The case of Commissioner Of Income Tax (Central)-III v. Anshika Consultants Pvt....
Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities v. Bhinder

Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities v. Bhinder

Date: Apr 17, 2015
Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities Brokers Pvt. Ltd. v. Roshanara Bhinder Introduction The legal landscape governing commodity trading...
Patna High Court Upholds Merit-Based Selection in GNM Recruitment: Uganta Kumari v. State

Patna High Court Upholds Merit-Based Selection in GNM Recruitment: Uganta Kumari v. State

Date: Apr 16, 2015
Patna High Court Upholds Merit-Based Selection in GNM Recruitment: Uganta Kumari v. State Introduction The case of Uganta Kumari v. State was adjudicated in the Patna High Court on April 15, 2015....
Prohibition of Discriminatory Compassionate Appointments Based on Marital Status for Women

Prohibition of Discriminatory Compassionate Appointments Based on Marital Status for Women

Date: Apr 14, 2015
Prohibition of Discriminatory Compassionate Appointments Based on Marital Status for Women Introduction The case of R. Govindammal v. Principal Secretary, Social Welfare And Nutritious Meal Programme...
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