Haldor Topsoe India Pvt. Ltd. v. DCIT: Refined Guidelines for Selecting Comparables in Transfer Pricing Under TNMM Introduction The case of Haldor Topsoe India Pvt. Ltd. v. DCIT, adjudicated by the...
Reaffirming the Duties of Assessing Officers under Sections 263 and 33AB: Insights from M/s Chengmari Tea Co. Ltd vs ACIT, CIR-4(1), Kolkata Introduction The case of M/s Chengmari Tea Co. Ltd,...
Taxability of Interest on Enhanced Compensation for Agricultural Land Acquisition: Insights from Sh. Nitya Nand v. ITO, Gurgaon 1. Introduction The case of Sh. Nitya Nand v. ITO, Gurgaon revolves...
Life Insurance Corporation of India v. Kalluri Siddaiah: NCDRC Upholds Non-Refundability of Premiums Prior to Paid-Up Status Introduction The case of Life Insurance Corporation of India (S) v....
Invalidation of Assessment Orders Under Section 153A and 153C: Ahluwalia v. ACIT Introduction The case of Mr. S.P.S. Ahluwalia, New Delhi v. ACIT, New Delhi was adjudicated by the Income Tax...
Enforceability of Loan Agreements and Interest Clauses in Debt Recovery: Insights from Canara Bank v. P.N. Athiramulu Introduction The case of Canara Bank vs. P.N. Athiramulu adjudicated by the Debts...
Recognition of Export of Services from Free Trade Warehousing Zones Under SEZ Act: CESTAT Chennai's Landmark Decision in Broekman Logistics Introduction The case of Broekman Logistics (India) Pvt Ltd...
Standing of Consumer Organizations in Regulatory Appeals: AIPEF v. CERC Case Analysis Introduction The case of All India Power Engineers Federation Through Its Secretary (Legal) v. Central...
Reaffirmation of Change in Law Compensation under PPA: Adani Power Rajasthan Limited v. RERC Introduction The case of Adani Power Rajasthan Limited v. Rajasthan Electricity Regulatory Commission...
CEMS and CCTV Expenditure Admissible under Regulation 14(3)(iii) of Tariff Regulations 2014: Ntpc Limited v. CERC Introduction The case of Ntpc Limited v. Central Electricity Regulatory Commission...
Liability of Directors in Public Securities Issuance: Insights from the SEBI Judgment in Idol India Projects Limited Case Introduction The Securities and Exchange Board of India (SEBI) plays a...
Tribunal Upholds Set-Off of Business Loss Against Section 115BBE Income for AY 2014-15 Introduction The case of M/s Star Ply Board Ltd., Jagadhri v. Pr. CIT, Panchkula addresses pivotal issues...
Affirmation of Due Process in Securities Regulations: Insights from A.T. Rajan v. SEBI Introduction The case of A.T. Rajan v. Securities And Exchange Board Of India (SEBI), adjudicated by the...
Reassessment of PFUTP Violation Penalties: Insights from Labhu Gohil v. Securities And Exchange Board Of India Introduction The case of Labhu Gohil v. Securities And Exchange Board Of India (SEBI)...
Regulatory Obligations on Co-Generators: Century Rayon v. MERC Establishes Critical Precedent 1. Introduction The case of Century Rayon (A Division of Century Textiles and Industries Limited) v....
Ensuring Proper Service of Sale Notices under SARFAESI Act: Insights from M S Vidyawati Sales Corporation v. Canara Bank Introduction The case of M S Vidyawati Sales Corporation v. Canara Bank...
Authority to Recover Debt through Mortgaged Property Sale Established in SBI v. New Subhash Bal Vidhya Mandir Sansthan Introduction The case of State Bank of India (SBI) v. New Subhash Bal Vidhya...
CESTAT Upholds Ultra Vires Status of Section 65(105)(zzze) in Imposing Service Tax on Incorporated Clubs and Associations Introduction The case of Indian Beverage Association v. Commissioner, Service...
Ensuring Developer Accountability: Landmark Ruling in Amit Kumar v. Bajwa Developers Pvt. Ltd. Introduction The case of Amit Kumar v. Bajwa Developers Private Limited adjudicated by the State...
Adjudicating Authority's Jurisdiction in CIRP: Insights from Qvc Exports Pvt. Ltd. v. United Tradeco Fzc And Another Introduction The case of Qvc Exports Pvt. Ltd. v. United Tradeco Fzc And Another...