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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,...
Mandatory Disclosure of Employee Service Records in Private Schools under RTI Act: Mehjabin Kousar v. PIO Introduction The case of Mehjabin Kousar v. PIO adjudicated by the Central Information...
GST Liability in Contract Brewing: Surplus Profit of Brand Owners Classified as Supply of Services Introduction The case of United Breweries Limited (UBL) v. Authority for Advance Rulings, GST,...
Clarification on Section 153C of Income Tax Act: Assessment Period Post-Search Introduction In the landmark case of M/s. BNB Investment & Properties Ltd., Gurgaon v. DCIT, Faridabad, decided by the...
Determining Eligibility of Input Services for Cenvat Credit: A Commentary on Scope International Pvt. Ltd. v. Commissioner Of Central Excise Introduction The case of Scope International Pvt. Ltd. v....
GST Exemption for Services to Government-Affiliated Entities: Insights from IL & FS Education & Technology Services Ltd. Judgment Introduction The case of Il & Fs Education And Technology Services...
ACIT v. Late Shri Bholidas T. Patel: Reinforcement of Section 50C's Applicability Based on Incriminating Material Introduction The case ACIT, Central Circle-1(2), Ahmedabad v. Late Shri Bholidas T....
Clarifying the Scope of Section 263: Adequacy of Assessing Officer's Inquiry in Commissioner’s Revision 1. Introduction The case of Commissioner of Income Tax v. Kamal Galani adjudicated by the...
Establishing the Necessity of Incriminating Material for Additions under Section 153A: Insights from ACIT Circle 2(1), Gwalior v. M/s Gahoil Dal & Oil Mills Pvt. Ltd. Introduction The case of ACIT...
ITA Validates Appeal: Jurisdiction under Section 153A Requires Incriminating Material Found During Search Introduction In the landmark case of Moon Beverages Ltd., New Delhi v. ACIT, Central...
CESTAT Upholds Appellant's Right to Cenvat Credit Refund: Key Precedent on Input Service Nexus and Procedural Compliance Introduction The case of Ba Continuum India Pvt. Ltd. v. Commissioner Of...
Enforcement of Builder-Buyer Agreements and Limitation of Force Majeure: Insights from Sameer Dewan v. Unitech Limited Introduction The case of Sameer Dewan v. Unitech Limited adjudicated by the...