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Bangalore Development Authority Judgment: Clarifying Charitable Status under Section 2(15) of the Income Tax Act Introduction The case of Bangalore Development Authority v. Additional Commissioner Of...
Clarifications on Section 36(1)(viii) Deductions and Section 14A Expenditures: South Indian Bank Ltd. v. Assistant Commissioner Of Income Tax Introduction The case of South Indian Bank Ltd....
Classification of Cotton Shopping Bags under GST: A Landmark Judgment Introduction The Appellate Authority for Advance Ruling (AAAR) rendered a comprehensive judgment in the case of Mrs. Senthilkumar...
GST and TDS Applicability on Composite and Pure Services Provided to Local Authorities: Insights from Municipal Corporation Pratapgarh Ruling Introduction The judgment in Municipal Corporation...
SEBI's Landmark Ruling on Siphoning of IPO Proceeds: The Ravi Kumar Distilleries Limited Case Introduction The Securities and Exchange Board of India (SEBI), acting as the regulator for the...
Expanding Eligibility under Section 80IA: Recognition of Subcontractors for Infrastructure Deductions 1. Introduction The case of Commissioner of Income Tax Coimbatore v. Chettinad Lignite Transport...
Input Tax Credit Denied for Intra-Company Freight Movement Under GST: A Comprehensive Analysis of Indian Oil Corporation Ltd. vs. WBAAR Introduction The case of Indian Oil Corporation Ltd., In Re...
GST on Liquidated Damages and Violation Charges for Government Entities: Insights from Dholera Industrial City Development Project Ltd. Ruling Introduction The case of Dholera Industrial City...
Discretion in Penalty Imposition under SEBI Act: SEBI v. Bhavesh Pabari – A Comprehensive Analysis Introduction The Supreme Court of India, in the landmark case of SEBI v. Bhavesh Pabari with...
Apportionment of Liability in Insurance Claim Delays: Insights from Assistant Commissioner Commercial Tax v. New India Assurance Introduction The case of Assistant Commissioner Commercial Tax...
SEBI's Interim Order Against Allied Financial Services Pvt. Ltd.: Establishing Enhanced Regulatory Oversight in Securities Intermediary Practices Introduction The Securities and Exchange Board of...
Guidelines on Corporate Liquidation and Revival Processes: Y. Shivram Prasad v. S. Dhanapal 1. Introduction The case of Y. Shivram Prasad v. S. Dhanapal And Others was adjudicated by the National...
Non-Applicability of Section 195 TDS on Commissions to Non-Resident Agents for Services Rendered Outside India: Central Electronics Ltd. v. Acit Introduction Central Electronics Ltd. v. Acit is a...
Enforcement of Consumer Rights in Real Estate: Harpreet Singh v. Sky Rock City Welfare Society Introduction The case of Harpreet Singh v. Sky Rock City Welfare Society was adjudicated by the State...
Classification of Un-Fried Fryums under GST: Tariff Item 21069099 and 18% GST Applicability Introduction The case of Sonal Product, In Re before the Authority for Advance Rulings (AAR), GST, dated...
National Dairy Development Board Recognized as Financial Institution under GST for Input Tax Credit Introduction The case under consideration involves the National Dairy Development Board (NDDB), a...
IGST Liability on Ocean Freight as Import of Service under Reverse Charge: Indian Potash Limited Ruling Introduction The ruling in Indian Potash Limited, In Re delivered by the Authority for Advance...
SEBI Grants Exemption to Coal India Limited from Regulation 24(i)(e) under Buyback Regulations 2018 Introduction The Securities and Exchange Board of India (SEBI) recently delivered a pivotal...
SEBI Grants Exemption to Wipro from Regulation 24(ii) of Buyback Regulations During Internal Amalgamation Introduction The Securities and Exchange Board of India (SEBI) delivered a pivotal judgment...