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All Tribunals Case Commentaries

Estimation of Income for Subcontracted Contracts: Insights from Deputy CIT Central Circle-3 Hyderabad v. M/S. Amr India Ltd.

Estimation of Income for Subcontracted Contracts: Insights from Deputy CIT Central Circle-3 Hyderabad v. M/S. Amr India Ltd.

Date: Nov 27, 2014
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)

ITAT Pune Upholds Section 80IA(4) Deduction for Inland Ports under Container Freight Stations (CFS)

Date: Nov 19, 2014
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

Enforcement of CHALR Regulations on CHA License Revocation: Insights from D.M Mehta & Bros. v. Commissioner Of Customs

Date: Nov 18, 2014
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.

Assessment under Section 153A Requires Incriminating Material Found During Search: Insights from CIT v. Kurele Paper Mills Pvt. Ltd.

Date: Nov 15, 2014
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.

Shifting Burden of Proof in Seed Quality Disputes: Ankur Seeds Pvt. Ltd. v. Motilal & Anr.

Date: Nov 6, 2014
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

Deficiency in Service and Total Loss Claims in Insurance: Analysis of Meena Devi Jain v. ICICI Lombard

Date: Nov 1, 2014
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

Affirming Anti-Dumping Duties on SKD/CKD Imports under Rule 2(a): Wood Polymer Ltd v. Bengal Hotels Limited

Date: Oct 31, 2014
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

Enhancement of Customs Valuation Based on NIDB Data: Eicher Tractors Ltd. v. Commissioner Of Customs

Date: Oct 30, 2014
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

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

Date: Oct 29, 2014
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

M/S Bhilosa Industries Pvt. Ltd. v. CCE Vapi: Clarifying 'His Factory' in Exemption Notifications

Date: Oct 28, 2014
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

Re-evaluating Net Profit Estimation: Establishing a 15% Rate for Unverifiable Purchases in Gems and Jewellery Trade

Date: Oct 23, 2014
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

Ensuring Natural Justice in CENVAT Credit Adjudication: Insights from Meerut v. Parmarth Iron Pvt Ltd

Date: Oct 22, 2014
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

Tribunal Upholds Prospective Nature of Promotions: The Mahesh Chandra Srivastava Case

Date: Oct 19, 2014
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.

Balancing the Burden of Proof under Section 68: Insights from Ito v. Rakam Money Matters P. Ltd.

Date: Oct 17, 2014
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.

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.

Date: Oct 17, 2014
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.

Ensuring Procedural Integrity in Director Vacation: Insights from Sharma v. Sharma Industries Pvt. Ltd.

Date: Oct 11, 2014
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

Reaffirmation of Mandatory Notice under Section 143(2) in Reopened Assessments: G.N. Mohan Raju v. Ito

Date: Oct 11, 2014
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 Ltd. v. UERC

Exclusion of Co-generation Captive Power Plants from Renewable Purchase Obligations: Insights from India Glycols Ltd. v. UERC

Date: Oct 2, 2014
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

Fringe Benefits Tax Liability on Reimbursement of Medical Expenses and Other Expenditures: Insights from Deputy Commissioner of Income Tax v. M/S. Wipro Limited

Date: Oct 1, 2014
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

Strengthening Consumer Protection Against Builder's Unfair Practices: A Comprehensive Analysis of Emaar MGF Land Pvt. Ltd. v. Krishan Chandna

Date: Sep 30, 2014
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....
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