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All Tribunals Case Commentaries

CESTAT Establishes Revenue Neutrality as Grounds for Limiting Interest Liability under Section 11AB of Central Excise Act

CESTAT Establishes Revenue Neutrality as Grounds for Limiting Interest Liability under Section 11AB of Central Excise Act

Date: Jul 17, 2014
CESTAT Establishes Revenue Neutrality as Grounds for Limiting Interest Liability under Section 11AB of Central Excise Act Introduction The case of M/S Alembic Ltd., M/S Nirayu (P) Ltd. v. CCE...
Comprehensive Commentary on Filatex India Ltd. v. Commissioner of Income-tax-IV: Clarifying Section 153A Assessments

Comprehensive Commentary on Filatex India Ltd. v. Commissioner of Income-tax-IV: Clarifying Section 153A Assessments

Date: Jul 15, 2014
Comprehensive Commentary on Filatex India Ltd. v. Commissioner of Income-tax-IV: Clarifying Section 153A Assessments 1. Introduction The case of Filatex India Ltd. v. Commissioner of Income-tax-IV...
Jurisdictional Bar on Tax Assessments of Amalgamated Companies: Insights from Commissioner of Income-tax-III v. Dimension Apparels

Jurisdictional Bar on Tax Assessments of Amalgamated Companies: Insights from Commissioner of Income-tax-III v. Dimension Apparels

Date: Jul 9, 2014
Jurisdictional Bar on Tax Assessments of Amalgamated Companies: Insights from Commissioner of Income-tax-III v. Dimension Apparels Introduction The case Commissioner of Income-tax-III v. Dimension...
Accidental Murder vs. Murder Simpliciter in Insurance Claims: Analysis of E. Nagaratnamma v. United India Insurance Co.

Accidental Murder vs. Murder Simpliciter in Insurance Claims: Analysis of E. Nagaratnamma v. United India Insurance Co.

Date: Jul 9, 2014
Accidental Murder vs. Murder Simpliciter in Insurance Claims: Analysis of E. Nagaratnamma v. United India Insurance Co. Introduction The case of E. Nagaratnamma v. United India Insurance Company...
Preventing the Abuse of RTI: Central Information Commission Limits Repetitive Information Requests

Preventing the Abuse of RTI: Central Information Commission Limits Repetitive Information Requests

Date: Jun 26, 2014
Preventing the Abuse of RTI: Central Information Commission Limits Repetitive Information Requests Introduction The case of Mr. Ramesh Chand Jain v. Delhi Transport Corporation Gnctd, Delhi...
CESTAT Establishes SAD Refund Eligibility Without Mandatory Invoice Endorsement in Chowgule & Co. v. Customs

CESTAT Establishes SAD Refund Eligibility Without Mandatory Invoice Endorsement in Chowgule & Co. v. Customs

Date: Jun 25, 2014
CESTAT Establishes SAD Refund Eligibility Without Mandatory Invoice Endorsement in Chowgule & Co. v. Customs Introduction The case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs & C. Ex....
Restricting Additions Under Section 68 to Incriminating Evidence in Completed Assessments: Insights from Sanjay Aggarwal v. DCIT

Restricting Additions Under Section 68 to Incriminating Evidence in Completed Assessments: Insights from Sanjay Aggarwal v. DCIT

Date: Jun 17, 2014
Restricting Additions Under Section 68 to Incriminating Evidence in Completed Assessments: Insights from Sanjay Aggarwal v. DCIT Introduction The case of Sanjay Aggarwal v. Deputy Commissioner of...
Deemed Transfer and Section 153A Assessments: Comprehensive Analysis of M/s. Joint Investment Pvt. Ltd. v. ACIT

Deemed Transfer and Section 153A Assessments: Comprehensive Analysis of M/s. Joint Investment Pvt. Ltd. v. ACIT

Date: Jun 7, 2014
Deemed Transfer and Section 153A Assessments: Comprehensive Analysis of M/s. Joint Investment Pvt. Ltd. v. ACIT Introduction The case of M/s. Joint Investment Pvt. Ltd., New Delhi v. ACIT, New Delhi...
Mercer Consulting v. DCIT: A Landmark Judgment on Transfer Pricing Comparables under TNMM

Mercer Consulting v. DCIT: A Landmark Judgment on Transfer Pricing Comparables under TNMM

Date: Jun 7, 2014
Mercer Consulting v. DCIT: A Landmark Judgment on Transfer Pricing Comparables under TNMM Introduction The case of Mercer Consulting (India) Pvt. Ltd., Gurgaon v. DCIT, Gurgaon adjudicated by the...
Mandatory Enforcement of Rule 8D under Section 14A: Analysis of M/S. Joint Investment Pvt. Ltd. v. ACIIT

Mandatory Enforcement of Rule 8D under Section 14A: Analysis of M/S. Joint Investment Pvt. Ltd. v. ACIIT

Date: Jun 7, 2014
Mandatory Enforcement of Rule 8D under Section 14A: Analysis of M/S. Joint Investment Pvt. Ltd. v. ACIIT Introduction The case of M/S. Joint Investment Pvt. Ltd. v. Assistant Commissioner Of Income...
Proper Invocation of Section 14A and Income Classification: The Cit v. Magarpatta Decision

Proper Invocation of Section 14A and Income Classification: The Cit v. Magarpatta Decision

Date: May 28, 2014
Proper Invocation of Section 14A and Income Classification: The Cit v. Magarpatta Decision Introduction The case of Cit v. Magarpatta Township Development & Construction Company Ltd. adjudicated by...
Deletion of Unexplained Unsecured Loans under Section 68: Insights from Cit v. Land Mark Exim (P.) Ltd.

Deletion of Unexplained Unsecured Loans under Section 68: Insights from Cit v. Land Mark Exim (P.) Ltd.

Date: May 24, 2014
Deletion of Unexplained Unsecured Loans under Section 68: Insights from Cit v. Land Mark Exim (P.) Ltd. Introduction The case of Cit v. Land Mark Exim (P.) Ltd. adjudicated by the Income Tax...
Clarification on Deemed Dividend under Section 2(22)(e) and Scope of Section 153A: Kabul Chawla v. CIT

Clarification on Deemed Dividend under Section 2(22)(e) and Scope of Section 153A: Kabul Chawla v. CIT

Date: May 24, 2014
Clarification on Deemed Dividend under Section 2(22)(e) and Scope of Section 153A: Kabul Chawla v. CIT Introduction The case of Kabul Chawla v. CIT adjudicated by the Income Tax Appellate Tribunal on...
Enforcement of Conveyance Deed Upon Fulfillment of Payment Obligations – Merlin Projects Ltd. v. Pandav Roy

Enforcement of Conveyance Deed Upon Fulfillment of Payment Obligations – Merlin Projects Ltd. v. Pandav Roy

Date: May 24, 2014
Enforcement of Conveyance Deed Upon Fulfillment of Payment Obligations – Merlin Projects Ltd. v. Pandav Roy Introduction The case of Merlin Projects Ltd. v. Pandav Roy adjudicated by the National...
CESTAT Establishes Distinction Between Head Office and Branch Office in Service Tax Liability: British Airways v. Commissioner of Central Excise

CESTAT Establishes Distinction Between Head Office and Branch Office in Service Tax Liability: British Airways v. Commissioner of Central Excise

Date: May 24, 2014
CESTAT Establishes Distinction Between Head Office and Branch Office in Service Tax Liability: British Airways v. Commissioner of Central Excise Introduction The case of British Airways v....
CESTAT v. Arsh Casting Pvt Limited: Framework for Determining Clandestine Manufacture and Duty Calculations

CESTAT v. Arsh Casting Pvt Limited: Framework for Determining Clandestine Manufacture and Duty Calculations

Date: May 23, 2014
CESTAT v. Arsh Casting Pvt Limited: Framework for Determining Clandestine Manufacture and Duty Calculations Introduction The case of CCE v. Arsh Casting Pvt Limited adjudicated by the Customs, Excise...
Clarifying Revisional Jurisdiction under Section 263: Insights from Insta Exhibitions Pvt. Ltd. v. DCIT Circle - 11

Clarifying Revisional Jurisdiction under Section 263: Insights from Insta Exhibitions Pvt. Ltd. v. DCIT Circle - 11

Date: May 16, 2014
Clarifying Revisional Jurisdiction under Section 263: Insights from Insta Exhibitions Pvt. Ltd. v. DCIT Circle - 11 Introduction The case of Insta Exhibitions Pvt. Ltd. v. DCIT Circle - 11...
Bona Fide Belief Exempts Assessees from Extended Limitation Period in Central Excise Cases: Jayaswal Neco Industries Ltd. v. Commissioner of C.Ex. & S.T., Raipur

Bona Fide Belief Exempts Assessees from Extended Limitation Period in Central Excise Cases: Jayaswal Neco Industries Ltd. v. Commissioner of C.Ex. & S.T., Raipur

Date: May 8, 2014
Bona Fide Belief Exempts Assessees from Extended Limitation Period in Central Excise Cases Introduction The case Jayaswal Neco Industries Ltd. v. Commissioner of Central Excise & Service Tax, Raipur...
Clean Hands Doctrine in Insurance Claims: Oriental Insurance Co. Ltd. v. Shyam Sunder

Clean Hands Doctrine in Insurance Claims: Oriental Insurance Co. Ltd. v. Shyam Sunder

Date: May 6, 2014
Clean Hands Doctrine in Insurance Claims: Oriental Insurance Co. Ltd. v. Shyam Sunder Introduction The case of Oriental Insurance Co. Ltd. v. Shyam Sunder adjudicated by the National Consumer...
Crystallization of Contractual Liabilities under Income Tax Act: Insights from Commissioner of Income-tax v. Shivam Motors (P.) Ltd.

Crystallization of Contractual Liabilities under Income Tax Act: Insights from Commissioner of Income-tax v. Shivam Motors (P.) Ltd.

Date: May 6, 2014
Crystallization of Contractual Liabilities under Income Tax Act: Insights from Commissioner of Income-tax v. Shivam Motors (P.) Ltd. Introduction The case of Commissioner of Income-tax v. Shivam...
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