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All Tribunals Case Commentaries

Identification and Protection of Private Forests: Insights from T.N. Godavarman Thirumulkpad v. Union of India

Identification and Protection of Private Forests: Insights from T.N. Godavarman Thirumulkpad v. Union of India

Date: Jan 2, 2014
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.

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.

Date: Jan 2, 2014
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.

SARFAESI Act Applicability and Procedural Compliance Affirmed: Insights from Bank Of India v. Punjab Milkchem Ltd. & Ors.

Date: Dec 17, 2013
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

FOB Price Not a Cum-Duty Price for Export Duty Assessment: Sesa Goa Ltd. v. CESTAT

Date: Dec 13, 2013
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

Baljeet v. United India Insurance Ltd.: Affirmation of Partial Insurance Claims Under Policy Violations

Date: Dec 3, 2013
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

Clarification on the Applicability of Section 194C and 40(a)(ia) for Job Work Payments: Insights from Antony D. Mundackal v. CIT

Date: Nov 30, 2013
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.

Tax Deduction at Source on Technical Services by Non-Resident Agents: Ito v. Device Driven (India) Pvt. Ltd.

Date: Nov 30, 2013
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

Limitation of Undisclosed Income Computation to Search-Found Material: Analysis of M/s V.K. Fiscal Services Pvt. Ltd. v. DCIT

Date: Nov 28, 2013
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

D.H. Securities v. Deputy Commissioner of Income-tax: Reaffirming Section 14A Applicability on Stock-in-Trade Dividend Income

Date: Nov 28, 2013
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)

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)

Date: Nov 14, 2013
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.

Timely Securitization and Joint Ownership under SARFAESI Act: Insights from Union Bank Of India v. Isha Sachdeva & Ors.

Date: Nov 12, 2013
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

Immediate Notification in Insurance Claims: Supreme Court Precedent Upheld

Date: Nov 12, 2013
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

Clarifying the Applicability of Section 271(1)(c) Penalty in Light of Section 115JA Provisions

Date: Nov 9, 2013
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: Prathima Educational Society v. ITA

Limits on Extrapolative Evidence for Cancellation of Charitable Registration: Prathima Educational Society v. ITA

Date: Nov 9, 2013
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

Taxation of NPA Interest Income for RBI-Licensed Co-operative Banks

Date: Nov 1, 2013
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

Separate Housing Projects Qualify for Section 80-IB(10) Tax Deduction: Siddhivinayak Kohinoor Venture v. Additional Commissioner of Income-Tax

Date: Nov 1, 2013
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

Recognizing the Impact of Clerical Errors in Examinations: Arvind Kumar Kajla v. Union of India

Date: Oct 31, 2013
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

Mandatory Provision for Bad and Doubtful Debts under Section 36(1)(viia): Insights from Mahalaxmi Co-Op. Bank Ltd. v. Ito

Date: Oct 30, 2013
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

Relating Back of Additional SEZ Notification to Original Appointed Day: Precedent on Duty Exemption

Date: Oct 30, 2013
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.

Proper Service of Notice Required for Valid Reassessment Under Section 148: Usha Stud & Agricultural Farms Pvt. Ltd. v. D.C.I.T.

Date: Oct 26, 2013
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...
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