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Kerala High Court Upholds Retrospective Amendment to MVT Act, Clarifying 'Purchase Value' 1. Introduction The case of Nagendra Mani. N. v. State Of Kerala addressed whether purchasers of luxury...
Establishing Merit-Based Seniority: A Comprehensive Analysis of N. Santosh Kumar v. V. Sendhil Kumar Introduction The case of N. Santosh Kumar v. V. Sendhil Kumar, adjudicated by the Madras High...
Approach Road Method for Measuring Agricultural Land Distance Confirmed by Bombay High Court Introduction The case of Commissioner Of Income-Tax v. Nitish Rameshchandra Chordia (And Connected...
Clarifying Order 41 Rule 27 CPC: Appellate Court's Suo Motu Powers and Anti-Fraud Measures in N. Natarajan v. Executive Officer, Chitlapakkam Town Panchayat Introduction The case of N. Natarajan v....
Clarifying Deletion of Additions Under Section 41(1): Principal Commissioner of Income-Tax v. Matruprasad C. Pandey Introduction The case of Principal Commissioner of Income-Tax v. Matruprasad C....
Strict Interpretation of NIA Act Required for U.A.P Act Cases: Bahadur Kora v. State of Bihar Introduction The case of Bahadur Kora And Others v. State Of Bihar adjudicated by the Patna High Court on...
Malladi Drugs & Pharmaceuticals Ltd. v. Union Of India: Upholding the Unconstitutionality of Rule 8(3A) Central Excise Rules, 2002 Introduction The case of Malladi Drugs & Pharmaceuticals Ltd. v....
Delhi High Court Upholds LIBOR-Based Arm's Length Interest Rate in Transfer Pricing Case Introduction In the landmark case of Commissioner Of Income Tax-I v. M/S. Cotton Naturals (I) Pvt. Ltd. S,...
Delhi High Court Clarifies 'Reason to Believe' for Reopening Assessments under Section 148 of the Income Tax Act Introduction In the landmark case of Krown Agro Foods Pvt. Limited v. Assistant...
Flexibility in EMD Validity Periods: Delhi High Court in PES Installations Pvt. Ltd. & Anr. v. Union of India & Anr. Introduction The case of PES Installations Pvt. Ltd. & Anr. v. Union of India &...
Defining 'Undertaking' in Income Tax Act: Gujarat High Court Strikes Down Retrospective Amendment as Unconstitutional Introduction The case of Niko Resources Limited v. Union Of India & 1 S,...
Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments Introduction The case of Tata Business Support Services Ltd. v. Income Tax, adjudicated by the...
Rebate Claims Under Central Excise: Time Limitation and Rule Interpretation Introduction The case of The Deputy Commissioner Of Central Excise, Poonamallee Range I, Poonamallee Division, Chennai...
Enforcement of Anti-Cash Transaction Provisions: P. Muthukaruppan v. The Joint Commissioner Of Income Tax Introduction The case of P. Muthukaruppan v. The Joint Commissioner Of Income Tax,...
Dismissal of Police Personnel on Criminal Conviction: Interpretation of Article 311(2)(a) Introduction The case of State Of U.P. Thru. Sec. Home And Others v. Prem Milan Tiwari, Constable adjudicated...
High Court Upholds Wipro Ltd.'s Entitlement to Foreign Tax Credit and Deductions Under Section 10A of the Income Tax Act Introduction The case of Wipro Ltd. v. Deputy Commissioner Of Income-Tax (And...
Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society Introduction The case of Commissioner Of Income Tax-Iii,...
Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd. Introduction The case of Income Tax v. Tata Consultancy Services Ltd. adjudicated by the Bombay High Court on...
Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice Introduction The case of Tushar Jivram Chauhan And Another v. State Of Maharashtra And Others adjudicated by...
High Court Upholds Tax Exemptions of Educational Trust Against Capitation Fee Allegations Introduction In the landmark case of The Commissioner Of Income Tax Central III vs. Balaji Educational &...