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Identification and Protection of Private Forests: Insights from T.N. Godavarman Thirumulkpad v. Union of India Introduction The case of T.N. Godavarman Thirumulkpad v. Union of India adjudicated by...
Strict Enforcement of Environmental Norms and Adherence to Limitation Periods: NGT's Decision in M/S Jai Mata Di Stone Crushers v. Haryana SPCB Anr. Introduction The case of M/S Jai Mata Di Stone...
SARFAESI Act Applicability and Procedural Compliance Affirmed: Insights from Bank Of India v. Punjab Milkchem Ltd. & Ors. Introduction The case of Bank Of India v. Punjab Milkchem Ltd. & Ors....
FOB Price Not a Cum-Duty Price for Export Duty Assessment: Sesa Goa Ltd. v. CESTAT 1. Introduction Sesa Goa Ltd. v. Commissioner of C. Ex., Cus. & S.T., Bhubaneswar-I is a pivotal judgment delivered...
Baljeet v. United India Insurance Ltd.: Affirmation of Partial Insurance Claims Under Policy Violations Introduction The case of Baljeet v. United India Insurance Company Ltd. was adjudicated by the...
Clarification on the Applicability of Section 194C and 40(a)(ia) for Job Work Payments: Insights from Antony D. Mundackal v. CIT Introduction The case of Antony D. Mundackal v. Commissioner of Income...
Tax Deduction at Source on Technical Services by Non-Resident Agents: Ito v. Device Driven (India) Pvt. Ltd. Introduction The case of Ito v. Device Driven (India) Pvt. Ltd. adjudicated by the Income...
Limitation of Undisclosed Income Computation to Search-Found Material: Analysis of M/s V.K. Fiscal Services Pvt. Ltd. v. DCIT Introduction The case of M/s V.K. Fiscal Services Pvt. Ltd., New Delhi v....
D.H. Securities v. Deputy Commissioner of Income-tax: Reaffirming Section 14A Applicability on Stock-in-Trade Dividend Income Introduction The case of D.H. Securities (P.) Ltd. v. Deputy Commissioner...
Flexible Criteria for Transfer Pricing Comparables and Non-Binding Nature of Prior Tribunal Decisions Established in Willis Processing Services India Pvt. Ltd. v. DCIT RG 2(3) Introduction The case...
Timely Securitization and Joint Ownership under SARFAESI Act: Insights from Union Bank Of India v. Isha Sachdeva & Ors. Introduction The case of Union Bank Of India v. Isha Sachdeva & Ors....
Immediate Notification in Insurance Claims: Supreme Court Precedent Upheld Introduction The case of New India Assurance Co. Ltd. v. Ram Avtar adjudicated by the National Consumer Disputes Redressal...
Clarifying the Applicability of Section 271(1)(c) Penalty in Light of Section 115JA Provisions Introduction The case of V. M. Salgaocar & Brothers P. Ltd., Goa v. Asstt. Comm. Of Income Tax Circle 2,...
Limits on Extrapolative Evidence for Cancellation of Charitable Registration Introduction The case of Assistant Commissioner of Income-tax v. B. Srinivasa Rao heard by the Income Tax Appellate...
Taxation of NPA Interest Income for RBI-Licensed Co-operative Banks Introduction The case of Assistant Commissioner of Income-tax, Circle-3, Nanded v. Omerga Janta Sahakari Bank Ltd. adjudicated by...
Separate Housing Projects Qualify for Section 80-IB(10) Tax Deduction: Siddhivinayak Kohinoor Venture v. Additional Commissioner of Income-Tax Introduction The case of Siddhivinayak Kohinoor Venture...
Recognizing the Impact of Clerical Errors in Examinations: Arvind Kumar Kajla v. Union of India Introduction The case of Arvind Kumar Kajla v. Union Of India was adjudicated by the Central...
Mandatory Provision for Bad and Doubtful Debts under Section 36(1)(viia): Insights from Mahalaxmi Co-Op. Bank Ltd. v. Ito 1. Introduction The case of Mahalaxmi Co-Op. Bank Ltd. v. Ito adjudicated by...
Relating Back of Additional SEZ Notification to Original Appointed Day: Precedent on Duty Exemption Introduction The case of Reliance Industries Ltd. v. Commissioner of Central Excise, Rajkot...
Proper Service of Notice Required for Valid Reassessment Under Section 148: Usha Stud & Agricultural Farms Pvt. Ltd. v. D.C.I.T. Introduction In the landmark case of Usha Stud & Agricultural Farms...