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  • Commentaries
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All Tribunals Case Commentaries

Usha Chandresh Shah v. Ito: Upholding the Application of Human Probabilities Test in Assessing Capital Gains under Section 68

Usha Chandresh Shah v. Ito: Upholding the Application of Human Probabilities Test in Assessing Capital Gains under Section 68

Date: Sep 27, 2014
Usha Chandresh Shah v. Ito: Upholding the Application of Human Probabilities Test in Assessing Capital Gains under Section 68 Introduction The case of Usha Chandresh Shah v. Ito adjudicated by the...
Dual Use of Capital Goods and Eligibility for Cenvat Credit: Insights from M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut

Dual Use of Capital Goods and Eligibility for Cenvat Credit: Insights from M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut

Date: Sep 24, 2014
Dual Use of Capital Goods and Eligibility for Cenvat Credit: Insights from M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut Introduction The case of M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut...
Enforcement of Section 263 Income Tax Act on Excessive Share Premium: Case Commentary on M/S. Bisakha Sales Pvt. Ltd. v. CIT (Kol.-II), Kolkata

Enforcement of Section 263 Income Tax Act on Excessive Share Premium: Case Commentary on M/S. Bisakha Sales Pvt. Ltd. v. CIT (Kol.-II), Kolkata

Date: Sep 20, 2014
Enforcement of Section 263 Income Tax Act on Excessive Share Premium: Case Commentary on M/S. Bisakha Sales Pvt. Ltd. v. CIT (Kol.-II), Kolkata Introduction The case of M/S. Bisakha Sales Pvt. Ltd.,...
Timely Notification in Insurance Claims: Insights from Kulwant Singh v. United India Insurance Co. Ltd.

Timely Notification in Insurance Claims: Insights from Kulwant Singh v. United India Insurance Co. Ltd.

Date: Sep 16, 2014
Timely Notification in Insurance Claims: Insights from Kulwant Singh v. United India Insurance Co. Ltd. Introduction The case of Kulwant Singh v. Managing Director, United India Insurance Co. Ltd....
Defining the Baseline for 'Change in Law' Compensation in Power Purchase Agreements: Insights from Wardha Power Company Ltd. v. Reliance Infrastructure Ltd.

Defining the Baseline for 'Change in Law' Compensation in Power Purchase Agreements: Insights from Wardha Power Company Ltd. v. Reliance Infrastructure Ltd.

Date: Sep 13, 2014
Defining the Baseline for 'Change in Law' Compensation in Power Purchase Agreements: Insights from Wardha Power Company Ltd. v. Reliance Infrastructure Ltd. Introduction The legal dispute between...
Clubbing of Salary under Section 64(1)(ii): Anup Sharma v. CIT - A Comprehensive Commentary

Clubbing of Salary under Section 64(1)(ii): Anup Sharma v. CIT - A Comprehensive Commentary

Date: Sep 11, 2014
Clubbing of Salary under Section 64(1)(ii): Anup Sharma v. CIT - A Comprehensive Commentary Introduction Case Title: Anup Sharma v. CIT Court: Income Tax Appellate Tribunal Date: September 10, 2014...
CIT v. Kamdhenu Steel & Alloys Ltd.: Establishing Burden of Proof in Share Application Transactions Under Section 68 IT Act

CIT v. Kamdhenu Steel & Alloys Ltd.: Establishing Burden of Proof in Share Application Transactions Under Section 68 IT Act

Date: Aug 29, 2014
CIT v. Kamdhenu Steel & Alloys Ltd.: Establishing Burden of Proof in Share Application Transactions Under Section 68 IT Act Introduction The case of CIT vs. Kamdhenu Steel & Alloys Ltd. adjudicated...
Star Griha Pvt. Ltd. v. CIT: Affirmation of Section 263's Role in Correcting Erroneous Income Tax Assessments

Star Griha Pvt. Ltd. v. CIT: Affirmation of Section 263's Role in Correcting Erroneous Income Tax Assessments

Date: Aug 15, 2014
Star Griha Pvt. Ltd. v. Commissioner Of Income Tax: Affirmation of Section 263's Role in Correcting Erroneous Income Tax Assessments Introduction The case of Star Griha Private Limited v....
ITAT Jodhpur Sets Precedent: Disallowing Section 68 Additions When Income is Properly Disclosed and No Incriminating Evidence Found

ITAT Jodhpur Sets Precedent: Disallowing Section 68 Additions When Income is Properly Disclosed and No Incriminating Evidence Found

Date: Aug 15, 2014
ITAT Jodhpur Sets Precedent: Disallowing Section 68 Additions When Income is Properly Disclosed and No Incriminating Evidence Found Introduction The case of Ayushi Builders & Developers Pvt. Ltd. v....
Unconstitutional Nature of LARSGESS Scheme: Sanjay Kumar v. Union of India Judgment

Unconstitutional Nature of LARSGESS Scheme: Sanjay Kumar v. Union of India Judgment

Date: Aug 14, 2014
Unconstitutional Nature of LARSGESS Scheme: Sanjay Kumar v. Union of India Judgment Introduction The case of Sanjay Kumar v. Union Of India, adjudicated by the Central Administrative Tribunal (CAT)...
Unconstitutionality of LARSGESS Scheme: Upholding Equality and Merit in Public Employment

Unconstitutionality of LARSGESS Scheme: Upholding Equality and Merit in Public Employment

Date: Aug 14, 2014
Unconstitutionality of LARSGESS Scheme: Upholding Equality and Merit in Public Employment Introduction The case of Amar Singh v. Union Of India adjudicated by the Central Administrative Tribunal on...
Balmer Lawrie & Co. Ltd. v. Commissioner of C. Ex., Kolkata-VI: Landmark Ruling on Refund Claims Under Section 11B CEA, 1944

Balmer Lawrie & Co. Ltd. v. Commissioner of C. Ex., Kolkata-VI: Landmark Ruling on Refund Claims Under Section 11B CEA, 1944

Date: Aug 13, 2014
Balmer Lawrie & Co. Ltd. v. Commissioner of C. Ex., Kolkata-VI: Landmark Ruling on Refund Claims Under Section 11B CEA, 1944 Introduction The case of Balmer Lawrie & Co. Ltd. v. Commissioner of C....
Hindustan Organics Chemicals Ltd. v. Asstt. Commissioner Of Income Tax: Affirmation of Revenue Treatment for Bond Issue Expenses and Clarification on Section 145A Additions

Hindustan Organics Chemicals Ltd. v. Asstt. Commissioner Of Income Tax: Affirmation of Revenue Treatment for Bond Issue Expenses and Clarification on Section 145A Additions

Date: Aug 7, 2014
Hindustan Organics Chemicals Ltd. v. Asstt. Commissioner Of Income Tax: Affirmation of Revenue Treatment for Bond Issue Expenses and Clarification on Section 145A Additions Introduction The case of...
Negligence and Reasonable Care in Insurance Claims: Analysis of New India Assurance Company Ltd. v. Girish Gupta

Negligence and Reasonable Care in Insurance Claims: Analysis of New India Assurance Company Ltd. v. Girish Gupta

Date: Aug 1, 2014
Negligence and Reasonable Care in Insurance Claims: Analysis of New India Assurance Company Ltd. v. Girish Gupta Introduction The case of New India Assurance Company Ltd. v. Girish Gupta revolves...
ITA Hyderabad Bench Excludes Incomparable Companies in Transfer Pricing Adjustments: Excellence Data Research v. ITO

ITA Hyderabad Bench Excludes Incomparable Companies in Transfer Pricing Adjustments: Excellence Data Research v. ITO

Date: Aug 1, 2014
ITA Hyderabad Bench Excludes Incomparable Companies in Transfer Pricing Adjustments: Excellence Data Research v. ITO Introduction The case of M/s. Excellence Data Research Pvt. Ltd. v. Income Tax...
Judgment Analysis: Duty Imposition Based on Electricity Consumption in SRJ Peety Steel Pvt. Ltd. v. Commissioner of C. Ex., Aurangabad

Judgment Analysis: Duty Imposition Based on Electricity Consumption in SRJ Peety Steel Pvt. Ltd. v. Commissioner of C. Ex., Aurangabad

Date: Jul 31, 2014
Duty Imposition Based on Electricity Consumption in SRJ Peety Steel Pvt. Ltd. v. Commissioner of C. Ex., Aurangabad Introduction The case of SRJ Peety Steel Pvt. Ltd. v. Commissioner of Central...
Annexure A-1 as Dumb Document: Apt Basis for Income Addition Rejected by ITAT in Assistant Commissioner v. Sharad Chaudhary

Annexure A-1 as Dumb Document: Apt Basis for Income Addition Rejected by ITAT in Assistant Commissioner v. Sharad Chaudhary

Date: Jul 26, 2014
Annexure A-1 as Dumb Document: Apt Basis for Income Addition Rejected by ITAT in Assistant Commissioner v. Sharad Chaudhary Introduction The case of Assistant Commissioner of Income-tax v. Sharad...
Prioritizing Consumer Protection Over Contractual Agreements in Real Estate Disputes: Emaar MGF Land Ltd. v. Karnail Singh

Prioritizing Consumer Protection Over Contractual Agreements in Real Estate Disputes: Emaar MGF Land Ltd. v. Karnail Singh

Date: Jul 26, 2014
Prioritizing Consumer Protection Over Contractual Agreements in Real Estate Disputes: Emaar MGF Land Ltd. v. Karnail Singh Introduction The case of Emaar MGF Land Limited v. Karnail Singh adjudicated...
Namdeo Shankar Gaikwad v. Union Of India: Establishing Seniority in Administrative Promotions

Namdeo Shankar Gaikwad v. Union Of India: Establishing Seniority in Administrative Promotions

Date: Jul 19, 2014
Namdeo Shankar Gaikwad v. Union Of India: Establishing Seniority in Administrative Promotions Introduction The case of Namdeo Shankar Gaikwad v. Union Of India was adjudicated by the Central...
Rejection of Motor Vehicle Theft Claims on Delay Requires Plausible Justification: National Insurance Company v. Kulwant Singh

Rejection of Motor Vehicle Theft Claims on Delay Requires Plausible Justification: National Insurance Company v. Kulwant Singh

Date: Jul 19, 2014
Rejection of Motor Vehicle Theft Claims on Delay Requires Plausible Justification: National Insurance Company v. Kulwant Singh Introduction The case of National Insurance Company v. Kulwant Singh...
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