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Taxation of Surrendered Income: Distinction Between Business Income and Deemed Income Introduction The case of Gaurish Steels (P.) Ltd. v. Assistant Commissioner of Income-tax adjudicated by the...
Jurisdictional Limits and Evidentiary Standards Under the Customs Act: Insights from Shafeek P.K. v. Commissioner Of Customs, Cochin Introduction The case of Shafeek P.K. v. Commissioner Of Customs,...
Limitation on Levying Late Filing Fees under Section 234E: A Landmark Judgment Introduction In the realm of taxation law, the timely filing of tax returns and accurate deduction at source are...
Repudiation of Insurance Claims Based on Sham Transactions: Oriental Insurance Co. Ltd. v. Pavan Enterprises Introduction The case of Oriental Insurance Co. Ltd. v. Pavan Enterprises deliberated on...
MRP Must Include All Taxes: Precedent from Shoppers Stop v. Gill Introduction The case of Shoppers Stop v. Jashan Preet Singh Gill dealt with significant consumer protection issues pertaining to...
Defining Dependent Agent Permanent Establishment under Indo-UK DTAA: Insights from Reuters Limited v. CIT Introduction The case of Reuters Limited v. CIT, adjudicated by the Income Tax Appellate...
Consent to Valuation in Customs Proceedings: Insights from Advanced Scan Support Technologies v. Commissioner of Customs, Jodhpur Introduction The case of Advanced Scan Support Technologies v....
Consumer Rights in Real Estate: DLF Universal Limited v. Nirmala Devi Gupta Judgment Commentary Introduction The case of DLF Universal Limited v. Nirmala Devi Gupta adjudicated by the National...
SEBI's Landmark Judgment on Unregistered Collective Investment Schemes: Ally Multi-Trade India Pvt. Ltd. Case Introduction The Securities and Exchange Board of India (SEBI), the regulatory authority...
SEBI's Landmark Order on Public Issue Violations by Purusattam Infotech Industries Ltd 1. Introduction The Securities and Exchange Board of India (SEBI) issued a significant order on August 25, 2015,...
SEBI's Landmark Judgment in Waris Agrotech: Reinforcing Investor Protection and Compliance Norms Introduction The Securities and Exchange Board of India (SEBI) delivered a pivotal judgment on August...
Sri Nand Kishore Sumani v. Sri Rakesh Somani: Discharge of Burden of Proof under Section 123 of the Customs Act Introduction The case of Sri Nand Kishore Sumani v. Sri Rakesh Somani adjudicated by...
Limitations of Central Administrative Tribunal's Jurisdiction Over District Red Cross Societies: Ram Dhan v. Union of India Introduction The case of Ram Dhan v. Union of India adjudicated by the...
Interpretation of 'Purchase' under Section 54: Shri Hasmukh N. Gala v. Income Tax Officer Introduction The case of Shri Hasmukh N. Gala versus the Income Tax Officer adjudicated by the Income Tax...
No Entitlement to Interest on Pension Arrears Without Explicit Tribunal Direction: Ram Prasad Gupta v. Union Of India Introduction Ram Prasad Gupta v. Union Of India is a landmark case adjudicated by...
Reaffirmation of Disciplinary Procedures and Evidentiary Standards in Administrative Tribunals: A.K. Sharma v. DDA Introduction The case of A.K. Sharma v. Delhi Development Authority (DDA)...
Interest as Compensation and Unfair Trade Practices in Real Estate Contracts: Swarn Talwar v. Unitech Ltd. Introduction Swarn Talwar v. Unitech Ltd. is a landmark judgment delivered by the National...
SEBI's Landmark Ruling on Public Issuance Compliance: Aspen Projects India Limited vs SEBI Introduction The Securities and Exchange Board of India (SEBI) issued a significant interim and final order...
Jurisdictional Requirements under Section 153C Income Tax Act: Satkar Roadlines Pvt. Ltd. Judgment Analysis 1. Introduction The case of Deputy Commissioner of Income-tax, Central Circle-21, New Delhi...
Strict Adherence to Limitation Periods in Consumer Disputes: Reliance General Insurance Co. Ltd. v. Shri Pariyojna Nirman Pvt. Ltd. Introduction The case of Reliance General Insurance Co. Ltd. v....