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CESTAT Upholds Rigorous Standards for Clandestine Removal Allegations in Central Excise Cases Introduction The case of Shree Sidhbali Ispat Ltd. v. Commissioner of Central Excise, Nagpur revolves...
Tribunal Rules IUC Payments Do Not Constitute Fee for Technical Services or Royalty: Bharti Airtel v. Ito Introduction The case of Bharti Airtel Limited v. Ito adjudicated by the Income Tax Appellate...
Interplay Between Section 15A and Section 15J of the SEBI Act: Insights from Siddharth Chaturvedi v. SEBI Introduction The case of Siddharth Chaturvedi v. Securities and Exchange Board of India...
Clarifying the Application of Section 153A in Income Tax Assessments: Principal Commissioner of Income-tax-4 v. Saumya Construction (P.) Ltd. Introduction The case of Principal Commissioner of...
Consumer Rights Reinforced: Arbitration Clauses Do Not Bar Redressal Under Consumer Protection Act Introduction The case of Sh. Aditya Sharma vs. DLF Universal Limited adjudicated by the State...
Medplus Health Services P. Ltd. v. Ito: Clarifying Fair Market Value Under Section 56(2)(viia) Introduction The case of Medplus Health Services P. Ltd. v. Ito adjudicated by the Income Tax Appellate...
CERC Upholds Contractual Risk Allocation in GKEL v. Dakshin Haryana Bijli Vitran Nigam Ltd.; Permits Tariff Adjustments for Service Tax Increases Introduction The case of GMR-Kamalanga Energy Limited...
Enhanced Evidentiary Procedures Under Section 9D: Insights from Commissioner of Central Excise, Delhi-I v. Kuber Tobacco India Ltd. Introduction The case of Commissioner of Central Excise, Delhi-I v....
Kamlesh Mundra v. Ito: Reinforcing Burden of Proof in Disallowing Long-Term Capital Gains Introduction The case of Kamlesh Mundra v. Ito adjudicated by the Income Tax Appellate Tribunal (ITAT) on...
Retrospective Application of Section 12A: SNDP Yogam Cochin v. Assistant Director of IT (Exemption) Introduction The case of SNDP Yogam, Cochin v. Assistant Director of IT (Exemption), Cochin...
Reversing Wrongfully Availed Cenvat Credit Before Utilization: No Interest Liability Arises Introduction The case of J.K. Tyre & Industries Ltd. v. Assistant Commissioner of Central Excise, Mysore...
Judgment in Jagran Prakashan Ltd. v. D.C.I.T.: Establishing Precedents on Allowability of Business Expenditures Introduction The case of Jagran Prakashan Ltd., Sarvodaya Nagar, Kanpur v. D.C.I.T,...
Waiver of Basement Exclusion Clause in Texco Marketing Pvt. Ltd. v. Tata AIG: A New Precedent in Insurance Law Introduction The case of Texco Marketing Pvt. Ltd. v. Tata AIG General Insurance Company...
Judicial Clarification on Verification of Sundry Creditors and Estimation of Gross Profit under Section 145(3) of the Income Tax Act: Commissioner of Income-Tax v. Anil Kumar & Co. Introduction The...
Reopening of Completed Tax Assessments Without Allegation of Non-Disclosure: Apeejay Education Society v. ITAT Introduction The case of Apeejay Education Society, Jalandhar v. The Assistant...
Exclusive Jurisdiction Clauses in Consumer Disputes: Taneja Developers & Infrastructure Ltd. v. Gurpreet Singh Introduction The case of Taneja Developers & Infrastructure Ltd. v. Gurpreet Singh...
Establishing 'Pure Agent' Status in Cost-Sharing Arrangements: Reliance ADA Group Pvt. Ltd. v. Commissioner of S.T., Mumbai-IV Introduction The case of Reliance ADA Group Pvt. Ltd. v. Commissioner of...
Chand Berry v. BCL Homes Ltd.: Affirming Consumer Jurisdiction Over Arbitration Clauses in Real Estate Transactions Introduction Chand Berry v. BCL Homes Ltd. is a landmark judgment delivered by the...
Ensuring Natural Justice: Mandatory Independent Inquiry in Tax Assessments Introduction The case of Ito v. Softline Creations (P) Ltd. adjudicated by the Income Tax Appellate Tribunal on February 10,...
Strict Liability of Real Estate Marketers for Unapproved Projects: M/s Emerging India Real Assets P Ltd. v. Kamer Chand Introduction The case of M/s Emerging India Real Assets P Limited v. Kamer...