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Estimation of Income for Subcontracted Contracts: Insights from Deputy CIT Central Circle-3 Hyderabad v. M/S. Amr India Ltd. Introduction The case of Deputy CIT Central Circle-3 Hyderabad v. M/S. Amr...
ITAT Pune Upholds Section 80IA(4) Deduction for Inland Ports under Container Freight Stations (CFS) Introduction The case of Asst. CIT, Panvel Circle, Raigad v. Continental Warehousing Corporation...
Enforcement of CHALR Regulations on CHA License Revocation: Insights from D.M Mehta & Bros. v. Commissioner Of Customs Introduction The case of D.M Mehta & Bros. v. Commissioner Of Customs (General),...
Assessment under Section 153A Requires Incriminating Material Found During Search: Insights from CIT v. Kurele Paper Mills Pvt. Ltd. Introduction CIT v. Kurele Paper Mills Pvt. Ltd. is a landmark...
Shifting Burden of Proof in Seed Quality Disputes: Ankur Seeds Pvt. Ltd. v. Motilal & Anr. Introduction The case of Ankur Seeds Pvt. Ltd. & Anr. v. Motilal & Anr. adjudicated by the National Consumer...
Deficiency in Service and Total Loss Claims in Insurance: Analysis of Meena Devi Jain v. ICICI Lombard Introduction The case of Meena Devi Jain v. ICICI Lombard General Insurance Co. Ltd. was...
Affirming Anti-Dumping Duties on SKD/CKD Imports under Rule 2(a): Wood Polymer Ltd v. Bengal Hotels Limited Introduction The case of Wood Polymer Ltd v. Bengal Hotels Limited, adjudicated by the...
Enhancement of Customs Valuation Based on NIDB Data: Eicher Tractors Ltd. v. Commissioner Of Customs 1. Introduction The case of Eicher Tractors Ltd. v. Commissioner Of Customs adjudicated by the...
Deduction of Interest Income for Cooperative Societies under Section 80P: Insights from Tumkur Merchants Souharda Credit Cooperative Ltd. v. Income-tax Officer Word-V, Tumkur Introduction The case of...
M/S Bhilosa Industries Pvt. Ltd. v. CCE Vapi: Clarifying 'His Factory' in Exemption Notifications Introduction The case of M/S Bhilosa Industries Pvt. Ltd. v. CCE Vapi adjudicated by the Central...
Re-evaluating Net Profit Estimation: Establishing a 15% Rate for Unverifiable Purchases in Gems and Jewellery Trade Introduction The realm of income tax assessments within the gems and jewellery...
Ensuring Natural Justice in CENVAT Credit Adjudication: Insights from Meerut v. Parmarth Iron Pvt Ltd Introduction The case of Meerut v. Parmarth Iron Pvt Ltd adjudicated by the Customs, Excise &...
Tribunal Upholds Prospective Nature of Promotions: The Mahesh Chandra Srivastava Case Introduction The case of Mahesh Chandra Srivastava v. Union of India adjudicated by the Central Administrative...
Balancing the Burden of Proof under Section 68: Insights from ITO v. Rakam Money Matters P. Ltd. Introduction The case of ITO v. Rakam Money Matters P. Ltd., adjudicated by the Income Tax Appellate...
Mandatory Consent for Plan Revisions under Maharashtra Ownership of Flats Act: Insights from M/S. G.G. Associates & 2 Ors. v. Commodore Ravindra Kumar Narad & Anr. Introduction The case of M/S. G.G....
Ensuring Procedural Integrity in Director Vacation: Insights from Sharma v. Sharma Industries Pvt. Ltd. Introduction The case of Suresh Chand Sharma v. Sharma Industries Pvt. Ltd. adjudicated by the...
Reaffirmation of Mandatory Notice under Section 143(2) in Reopened Assessments: G.N. Mohan Raju v. Ito Introduction The case of G.N. Mohan Raju v. Ito before the Income Tax Appellate Tribunal (ITAT)...
Exclusion of Co-generation Captive Power Plants from Renewable Purchase Obligations: Insights from India Glycols Limited v. Uttarakhand Electricity Regulatory Commission (UERC) Introduction The case...
Fringe Benefits Tax Liability on Reimbursement of Medical Expenses and Other Expenditures: Insights from Deputy Commissioner of Income Tax v. M/S. Wipro Limited Introduction The case of The Deputy...
Strengthening Consumer Protection Against Builder's Unfair Practices: A Comprehensive Analysis of Emaar MGF Land Pvt. Ltd. v. Krishan Chandna 1. Introduction The case of Emaar MGF Land Pvt. Ltd. v....