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Recognizing Consumer Status Despite Multiple Property Bookings: Insights from Kiran Joshi v. S.M.V. Agencies Pvt. Limited Introduction The case of Kiran Joshi (S) v. S.M.V. Agencies Pvt. Limited...
Smt. M.K. Rajeshwari v. Income Tax Officer: Establishing the Rigidity of Section 10(38) Exemptions in Penny Stock Transactions Introduction The case of Smt. M.K. Rajeshwari v. Income Tax Officer,...
Proving Share Subscription Validity and Business Income Classification: DCIT vs. M/s Maa Amba Towers Ltd. Introduction The case of DCIT, CIR-10(1), Kolkata v. M/s Maa Amba Towers Ltd. adjudicated by...
Puma Realtors Pvt. Ltd. v. Abha Arora: Landmark Judgment on Consumer Rights in Real Estate Introduction The case of Puma Realtors Pvt. Ltd. Through Its Authorised Representative, Sh. Ajay Kumar...
Strengthening Criteria for Additions Under Section 68: Insights from ACIT v. M/s. Moolchand Steels Pvt. Ltd. Introduction The case ACIT, New Delhi v. M/s. Moolchand Steels Pvt. Ltd., Uttar Pradesh...
Non-Disclosure of Irrelevant Pre-Existing Conditions Does Not Bar Life Insurance Claims Introduction The case of Neelam Chopra v. Life Insurance Corporation of India adjudicated by the National...
Reopening of Assessment Under Section 147 IT Act: ACIT, New Delhi v. Smt. Vinita Chaurasia Introduction The case of ACIT, New Delhi v. Smt. Vinita Chaurasia adjudicated by the Income Tax Appellate...
Enhancing Consumer Protection in Real Estate: Insights from Subodh Pawar vs. Ireo Grace Realtech Pvt. Ltd. & 4 Ors. Introduction The case of Subodh Pawar vs. M/S. Ireo Grace Realtech Pvt. Ltd. & 4...
GST Implementation as a Change in Law under Power Purchase Agreements: A Comprehensive Judicial Commentary Introduction The case of Prayatna Developers Private Ltd. v. National Thermal Power...
Central Administrative Tribunal Upholds Retirement Benefits: UNION OF INDIA & OTHERS v. MOHAN LAL GUPTA Introduction The case of UNION OF INDIA & OTHERS v. MOHAN LAL GUPTA adjudicated by the Central...
DLF Home Developers v. Shailesh Kumar: Landmark Ruling on Delayed Possession and Compensation in Real Estate Transactions Introduction The case of Shailesh Kumar And Another Complainant(S) v. DLF...
Clarification on TDS Applicability to Credit Card Charges and Deductibility of Interest on Delayed Tax Remittances Velankani Information Systems Ltd. v. Deputy Commissioner of Income-tax,...
Limits on Revisional Powers under Section 263: Shoreline Hotel (P.) Ltd. v. Commissioner of Income-Tax Introduction The case of Shoreline Hotel (P.) Ltd. v. Commissioner of Income-Tax, Central-I,...
Commissioner of Income-tax, Delhi v. Bharat Hotels Ltd.: New Precedents on Deemed Dividend and Section 43B Deductions Introduction The case of Commissioner of Income-tax, Delhi v. Bharat Hotels Ltd....
Reopening Assessments and Unexplained Credits: Insights from Pee Aar Securities Ltd. v. DCIT Introduction The case of M/s. Pee Aar Securities Ltd., New Delhi v. DCIT, New Delhi adjudicated by the...
Arm's Length Remuneration and Its Impact on Permanent Establishment: ESS Advertising v. Deputy Director of Income Tax Introduction The case of ESS Advertising (Mauritius) SNC et Compagnie v. Deputy...
Clarification on Tax Deduction at Source for Development Fees and Royalties under DTAA: DCIT v. Inzi Control India Limited Introduction The case of DCIT, Chennai v. Inzi Control India Limited...
Establishing Comprehensive Criteria for Change in Law Compensation in Power Purchase Agreements: Insights from Gmr Warora Energy Ltd. v. CERC Case Title: Gmr Warora Energy Ltd. v. Central Electricity...
M/s. OSE Infrastructure Ltd. v. ACIT: Clarifying Penalty Proceedings Under Section 271(1)(c) Introduction The case of M/s. OSE Infrastructure Ltd., Gurgaon v. ACIT, New Delhi (Income Tax Appellate...