Necessity of Specific Allegation in Penalty Notices under Section 271(1) – ACB India Ltd. v. ACIT Introduction The case of M/s. ACB India Ltd., New Delhi v. ACIT, New Delhi adjudicated by the Income...
Tribunal Affirms Section 80P(2)(d) Deduction for Co-operative Societies on Interest Income from Co-operative Banks Introduction The case of Kaliandas Udyog Bhavan Premises Co-operative Society...
Procedural Compliance under Section 147 of the Income Tax Act: Insights from Home Finders Housing Ltd. v. Income-tax Officer Introduction The case of Home Finders Housing Ltd. v. Income-tax Officer,...
Sundaram Finance Ltd. v. Assistant Commissioner of Income-Tax: Establishing Clarity on Penalties for Inaccurate Depreciation Claims Introduction The case of Sundaram Finance Ltd. v. Assistant...
Clarifying 'Undisclosed Income' Under Section 158-B of the Income Tax Act: Insights from Commissioner of Income Tax v. M.S. Aggarwal Introduction The case of Commissioner of Income Tax v. M.S....
Sh. Abhimanyu Soin v. ACIT: Establishing Strict Scrutiny on Long-Term Capital Gains Claims Under Section 10(38) 1. Introduction The case of Sh. Abhimanyu Soin, Ludhiana v. ACIT, Ludhiana adjudicated...
Re-Opening of Assessment under Section 147 of the Income Tax Act: Insights from Principal Commissioner of Income-tax-5 v. Shodiman Investments (P.) Ltd. Introduction The case of Principal...
Adani Power Ltd. v. Central Electricity Regulatory Commission: Tribunal Establishes SEZ Notifications as Change in Law Events Impacting Power Purchase Agreements Introduction The case of Adani Power...
ITAT Affirms Weighted Deductions under Section 35(1)(ii) Despite Subsequent Withdrawal of Donee Approval 1. Introduction The case of DCIT, Circle-12(1), Kolkata v. M/s Maco Corporation India (P) Ltd....
Strict Scrutiny on Evidentiary Standards in Tax Assessments: Analysis of Bharamgouda Patil v. Assistant Commissioner IT 1. Introduction The case of Abhay Kumar Bharamgouda Patil v. Assistant...
Establishing the Importance of Segmental Data and Functional Comparability in Transfer Pricing: Insights from CGI Information Systems & Management Consultants (P.) Ltd. vs Assistant Commissioner of...
Gujarat Urja Vikas Nigam Limited v. Gujarat Electricity Regulatory Commission: Establishing Boundaries in Remand Proceedings Introduction The case of Gujarat Urja Vikas Nigam Limited v. Gujarat...
Competition Commission of India Affirms Government Departments as 'Enterprise' in Real Estate Licensing: CREDAI-NCR v. DTCP & HUDA Introduction The case of Confederation of Real Estate Developers...
Revisiting Tax Exemption under Section 10(38): Insights from Mahendra Kumar Bhandari v. ITO Non Corporate Ward 5(3) 1. Introduction The case of Mahendra Kumar Bhandari v. ITO Non Corporate Ward 5(3),...
Enhancing Consumer Protection in Real Estate: Analysis of Krishna Yadav v. Unitech Limited Introduction The case of Krishna Yadav v. Unitech Limited adjudicated by the National Consumer Disputes...
CEC's Tariff Approval in NTPC Ltd. v. UPPCL Sets Precedent for Condoning Cost Overruns Due to Environmental and Geological Challenges in Hydroelectric Projects Introduction The case of NTPC Ltd. v....
Consumer Protection in Delayed Property Delivery: Precedent from Sangita Singh v. Unitech Limited Introduction Sangita Singh v. Unitech Limited is a landmark judgment delivered by the National...
Clarity in Tax Penalty Notices: Analyzing DCIT, Coimbatore v. R. Elangovan, Karamadai Introduction The case of DCIT, Coimbatore v. R. Elangovan, Karamadai was adjudicated by the Income Tax Appellate...
Central Electricity Regulatory Commission's Ruling on Reliability Support Charges for NHPTL: A Comprehensive Analysis Introduction The case of National High Power Test Laboratory Pvt. Ltd. (NHPTL)...
GST Liability on Sales from Airport Retail Outlets: Analysis of Rod Retail Pvt. Ltd. vs Authority for Advance Rulings 1. Introduction The case of Rod Retail Private Limited vs Authority for Advance...