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Micro Ink Limited v. Additional Commissioner of Income Tax: Exclusion of Corporate Guarantees from Arm's Length Price Adjustments Introduction The case of Micro Ink Limited v. Additional Commissioner...
Affirmation of Section 8(1)(j) of the RTI Act: Upholding Personal Privacy Over Individual Requests Introduction The case of Shri Balvir Singh Kachhwaha v. State Bank Of Bikaner & Jaipur,...
Clarifying the Scope of International Transactions in Transfer Pricing: Insights from Avnet India Pvt. Ltd. v. CIT 1. Introduction The case of Avnet India Pvt. Ltd. v. Commissioner of Income Tax...
Hanuman Sahakari Pani Pruvatha Sanstha Maryadit v. Ramchandra Bapuso Khade: Establishing Consumer Rights in Cooperative Societies Introduction The case of Hanuman Sahakari Pani Pruvatha Sanstha...
Rajesh Malhotra v. Acron Developers: Reaffirming Consumer Rights in Real Estate Transactions Introduction The case of Rajesh Malhotra v. Acron Developers adjudicated by the National Consumer Disputes...
Defining Consumer Rights in Real Estate: Insights from Dr. Manuj Chhabra v. M/s Emaar MGF Land Limited Introduction The case Dr. Manuj Chhabra v. M/s Emaar MGF Land Limited adjudicated by the State...
E4E Business Solutions India Pvt. Ltd. v. CIT: Establishing the Primacy of Internal Comparables in Transfer Pricing Introduction The case of E4E Business Solutions India Pvt. Ltd. v. CIT adjudicated...
Understanding Penalties for Concealed Income under Section 271(1)(c) – Case Commentary on Sarita Kaur Manjeet Singh Chopra v. ITO Introduction The case of Sarita Kaur Manjeet Singh Chopra v. Income...
CAT Establishes Precedent on Equitable Consideration of Candidates Despite Minor Technical Errors in Applications Introduction The case of Santosh v. Delhi Subordinate Services Selection Board...
ITAT Affirms Revenue Characterization of Sales Tax Deferral Loan Settlements and Distinguishes Interest Payments as Compensatory Introduction The Income Tax Appellate Tribunal (ITAT) delivered a...
Separation of Assessment and Penalty Proceedings Under the Income Tax Act Introduction The case of Commissioner of Income-tax (Central), Ludhiana v. Rakesh Nain Trivedi adjudicated by the Income Tax...
Limitation on Levying Late Filing Fees under Section 234E via Section 200A Intimations Introduction The case of M/s Khanna Watches Ltd. v. DCIT(CPC)-TDS adjudicated by the Income Tax Appellate...
Deletion of Penalties Under Section 271(1)(c) for Disallowances Under Section 14A: Insights from the CIT(A) Judgment in M/S. Max India Ltd. Introduction The case of The Assistant Commissioner of...
Disallowance of Expenditure Under Section 14A Without Receipt of Exempt Income: Analysis of Dcit, Central Circle-18 & 19 Mumbai Applant v. Viraj Profiles Limited Introduction The case of Dcit,...
Enhanced Compensation Framework for Delayed Property Possession: Diwakar Mishra v. Unitech Hi-Tech Developers Ltd. Introduction The case of Diwakar Mishra v. Unitech Hi-Tech Developers Ltd. was...
Hycron Electronics v. ITO: Clarifying Penalty Imposition under Section 271(1)(c) of the Income Tax Act Introduction The case of Hycron Electronics v. Income Tax Officer (ITO) adjudicated by the...
Passport Authorities Excluded from ‘Consumer’ Status under the Consumer Protection Act: State Consumer Disputes Redressal Commission Decision Introduction The case of Passport Officer v. Avtar Singh...
Deficiency in Service and Unfair Trade Practices in Real Estate: Guninder Jeet Singh Salh v. M/s Emaar MGF Land Limited Introduction The case of Guninder Jeet Singh Salh v. M/s Emaar MGF Land Limited...
Distinguishing Section 153(2A) and 153(3)(ii) Assessments in Income Tax Appeals: Insights from U.P. Forest Corporation Lucknow v. DCIT Range-1, Lucknow Introduction The case of U.P. Forest...
Service Tax Not Applicable on Entrance Fees of Members’ Clubs Under Mutuality Principle: CESTAT Mumbai in Cricket Club of India Ltd. v. Commissioner of Service Tax Introduction The case of Cricket...