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...
Imperia Structure Ltd. Refund and Compensation Mandate: A Landmark Judgment Introduction The case of Pinki Saini v. Imperia Structure Ltd. marks a significant development in consumer protection...
Refining Revisionary Review: Torrent Pharmaceuticals Ltd. v. Deputy Commissioner of Income-tax on the Scope of Section 263 and Its Limitations Introduction The case of Torrent Pharmaceuticals Ltd. v....
Allotment of Shares in Settlement of Pre-existing Liabilities Not Subject to Section 68 of Income Tax Act V. R. Global Energy (P.) Ltd. v. Income-tax Officer, Corporate Ward 3(4), Chennai Court:...
Recognition of Commercial Purpose in Consumer Protection: Union Bank Of India v. Learning Spiral Pvt. Ltd. Introduction The case of Union Bank Of India v. Learning Spiral Pvt. Ltd. adjudicated by the...
Jurisdictional Oversight in Income Tax Tribunal: Smt. B. Jayalakshmi v. Assistant Commissioner of Income-tax Introduction The case of Smt. B. Jayalakshmi v. Assistant Commissioner of Income-tax,...
ITA Navneet Agarwal vs ITO: Upholding the Principle of Evidentiary Support in Long Term Capital Gains Exemptions Introduction The case of Navneet Agarwal, Legal Heir of Late Kiran Agarwal, Kolkata v....
Empowering Tribunals: NCLAT's Landmark Ruling in Union of India v. Gitanjali Gems Ltd. Introduction The case of Union of India v. Gitanjali Gems Ltd. adjudicated by the National Company Law Appellate...
Autodesk India v. Deputy Commissioner of Income Tax: Establishing Turnover Filters in Transfer Pricing ALP Determination Introduction The case of Autodesk India (P.) Ltd. v. Deputy Commissioner of...
Disallowance of Deduction for Belated Payment of Employees' Contributions under EPF & ESI Acts Introduction In the case of Popular Vehicles & Services (P.) Ltd. v. Commissioner of Income-tax,...