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 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 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. 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. Introduction The legal dispute between...
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 Introduction The case of CIT vs. Kamdhenu Steel & Alloys Ltd. adjudicated...
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 Introduction The case of Ayushi Builders & Developers Pvt. Ltd. v....
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 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 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 Introduction The case of...
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 Introduction The case of M/s. Excellence Data Research Pvt. Ltd. v. Income Tax...
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 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 Introduction The case of Emaar MGF Land Limited v. Karnail Singh adjudicated...
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 Introduction The case of National Insurance Company v. Kulwant Singh...