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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...
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 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) 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. Introduction The case of Principal...
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 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. 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 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...
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 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 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 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 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 Introduction The case of Quepem Urban Co-Operative Credit...
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....
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 Introduction The case of R. Govindammal v. Principal Secretary, Social Welfare And Nutritious Meal Programme...