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  • Commentaries
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All Tribunals Case Commentaries

Reaffirming Insured's Rights: Minor Lapses Do Not Justify Claim Repudiation in Vehicle Theft Cases

Reaffirming Insured's Rights: Minor Lapses Do Not Justify Claim Repudiation in Vehicle Theft Cases

Date: Aug 31, 2013
Reaffirming Insured's Rights: Minor Lapses Do Not Justify Claim Repudiation in Vehicle Theft Cases Introduction The case of Sukhwinder Singh v. Cholamandalam - Ms General Insurance Company Ltd....
Judgment Commentary: Prolonged Delays and Due Process in Securities Market Regulation

Judgment Commentary: Prolonged Delays and Due Process in Securities Market Regulation

Date: Aug 28, 2013
Prolonged Delays and Due Process in Securities Market Regulation: A Critical Analysis of Hb Stockholdings Limited v. SEBI 1. Introduction The case of Hb Stockholdings Limited v. Securities and...
Reaffirming Deduction of Bad Debts Under Section 36(1)(vii): Jupiter Aqua Lines Ltd. v. CIT Circle-6 Mohali

Reaffirming Deduction of Bad Debts Under Section 36(1)(vii): Jupiter Aqua Lines Ltd. v. CIT Circle-6 Mohali

Date: Aug 24, 2013
Reaffirming Deduction of Bad Debts Under Section 36(1)(vii): Jupiter Aqua Lines Ltd. v. CIT Circle-6 Mohali 1. Introduction The case of M/S Jupiter Aqua Lines Ltd. v. The DCIT Circle-6(1), Mohali...
Insufficient Evidence Standards in Excise Duty Demands: Takshila Spinners v. CCE

Insufficient Evidence Standards in Excise Duty Demands: Takshila Spinners v. CCE

Date: Aug 24, 2013
Insufficient Evidence Standards in Excise Duty Demands: Takshila Spinners v. CCE Introduction The case of Takshila Spinners v. CCE adjudicated by the Customs, Excise & Service Tax Appellate Tribunal...
Capital Gains Taxability in Joint Development Agreements: Clarifying Transfer under Section 2(47)(v)

Capital Gains Taxability in Joint Development Agreements: Clarifying Transfer under Section 2(47)(v)

Date: Aug 20, 2013
Capital Gains Taxability in Joint Development Agreements: Clarifying Transfer under Section 2(47)(v) Introduction The case of Satnam Singh Kainth, SBS Nagar v. Income-tax Officer, Nawanshahr...
Comprehensive Commentary on Mobis India Limited v. Deputy Commissioner Of Income Tax (2013)

Comprehensive Commentary on Mobis India Limited v. Deputy Commissioner Of Income Tax (2013)

Date: Aug 15, 2013
Adjustment of Arm's Length Price in Transfer Pricing: Insights from Mobis India Limited v. Deputy Commissioner Of Income Tax (2013) Introduction The case of Mobis India Limited v. Deputy Commissioner...
AFL (P.) Ltd. v. ACIT, Mumbai: Definitive Ruling on Expenditure Disallowance under Section 14A and Rule 8D

AFL (P.) Ltd. v. ACIT, Mumbai: Definitive Ruling on Expenditure Disallowance under Section 14A and Rule 8D

Date: Aug 15, 2013
AFL (P.) Ltd. v. Assistant Commissioner of Income-Tax, Mumbai: Definitive Ruling on Expenditure Disallowance under Section 14A and Rule 8D Introduction The case of AFL (P.) Ltd. v. Assistant...
Sterlite Industries v. Tamil Nadu Pollution Control Board: Reinforcing Precautionary Principle and Inverse Burden of Proof in Environmental Jurisprudence

Sterlite Industries v. Tamil Nadu Pollution Control Board: Reinforcing Precautionary Principle and Inverse Burden of Proof in Environmental Jurisprudence

Date: Aug 9, 2013
Sterlite Industries v. Tamil Nadu Pollution Control Board: Reinforcing Precautionary Principle and Inverse Burden of Proof in Environmental Jurisprudence Introduction The case of Sterlite Industries...
Syngenta India Ltd. v. P. Chowdaiah: Establishing the Burden of Proof in Claims of Defective Hybrid Seeds

Syngenta India Ltd. v. P. Chowdaiah: Establishing the Burden of Proof in Claims of Defective Hybrid Seeds

Date: Aug 1, 2013
Syngenta India Ltd. v. P. Chowdaiah: Establishing the Burden of Proof in Claims of Defective Hybrid Seeds 1. Introduction The case of Syngenta India Ltd. v. P. Chowdaiah adjudicated by the National...
Validation of Shares Transactions as Genuine Long-Term Capital Gains: Smt. Smita P. Patil v. Assistant Commissioner of Income-tax

Validation of Shares Transactions as Genuine Long-Term Capital Gains: Smt. Smita P. Patil v. Assistant Commissioner of Income-tax

Date: Jul 30, 2013
Validation of Shares Transactions as Genuine Long-Term Capital Gains: Smt. Smita P. Patil v. Assistant Commissioner of Income-tax Introduction The case of Smt. Smita P. Patil v. Assistant...
Canara Bank v. Jain Motor Trading: Affirming Consumer Status of Non-Commercial Entities in Financial Disputes

Canara Bank v. Jain Motor Trading: Affirming Consumer Status of Non-Commercial Entities in Financial Disputes

Date: Jul 30, 2013
Canara Bank v. Jain Motor Trading: Affirming Consumer Status of Non-Commercial Entities in Financial Disputes Introduction The case of Canara Bank Head Office At 112, J.C Road Bangalore, Karnataka...
Capital Gain Implications of Joint Development Agreements: Insights from Charanjit Singh Atwal v. Income-tax Officer

Capital Gain Implications of Joint Development Agreements: Insights from Charanjit Singh Atwal v. Income-tax Officer

Date: Jul 30, 2013
Capital Gain Implications of Joint Development Agreements: Insights from Charanjit Singh Atwal v. Income-tax Officer, Ward -VI (1), Ludhiana Introduction The case of Charanjit Singh Atwal v....
Dilip Kedia v. Assistant Commissioner of Income-tax: Interpretation of Section 271(1)(c) and Section 132(4)

Dilip Kedia v. Assistant Commissioner of Income-tax: Interpretation of Section 271(1)(c) and Section 132(4)

Date: Jul 27, 2013
Interpretation of Section 271(1)(c) and Section 132(4): Insights from Dilip Kedia v. Assistant Commissioner of Income-tax Introduction The case of Dilip Kedia v. Assistant Commissioner of Income-tax,...
Affirmation of Highest Bidder's Rights in Auction Proceedings – Lal Bai Patel v. Central Bank Of India & Ors.

Affirmation of Highest Bidder's Rights in Auction Proceedings – Lal Bai Patel v. Central Bank Of India & Ors.

Date: Jul 20, 2013
Affirmation of Highest Bidder's Rights in Auction Proceedings – Lal Bai Patel v. Central Bank Of India & Ors. Introduction The case of Lal Bai Patel v. Central Bank Of India & Ors. adjudicated by the...
Clarification on Section 14A and Rule 8D Applicability in Income Tax Assessment: Insights from Dy. Cit v. Damani Estates & Finance Pvt. Ltd.

Clarification on Section 14A and Rule 8D Applicability in Income Tax Assessment: Insights from Dy. Cit v. Damani Estates & Finance Pvt. Ltd.

Date: Jul 18, 2013
Clarification on Section 14A and Rule 8D Applicability in Income Tax Assessment: Insights from Dy. CIT v. Damani Estates & Finance Pvt. Ltd. Introduction The case of Deputy Commissioner of Income Tax...
Clarification on Applicability of Section 194H on Service Charges Retained by Banks: A Commentary on Income Tax Officer v. Jet Airways (India) Ltd.

Clarification on Applicability of Section 194H on Service Charges Retained by Banks: A Commentary on Income Tax Officer v. Jet Airways (India) Ltd.

Date: Jul 18, 2013
Clarification on Applicability of Section 194H on Service Charges Retained by Banks: A Commentary on Income Tax Officer v. Jet Airways (India) Ltd. Introduction The case of Income Tax Officer v. Jet...
Mandatory Issuance of Notice under Section 143(2) of the Income Tax Act: Insights from I.T.A. No.184(Asr)/2013

Mandatory Issuance of Notice under Section 143(2) of the Income Tax Act: Insights from I.T.A. No.184(Asr)/2013

Date: Jul 17, 2013
Mandatory Issuance of Notice under Section 143(2) of the Income Tax Act: Insights from I.T.A. No.184(Asr)/2013 Introduction The case of The Income-tax Officer, Jammu v. Smt. Promila Gupta, Jammu...
Establishing the Necessity of Corroborative Evidence in Cladestine Removal Cases: Insights from Sakeen Alloys Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad

Establishing the Necessity of Corroborative Evidence in Cladestine Removal Cases: Insights from Sakeen Alloys Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad

Date: Jul 16, 2013
Establishing the Necessity of Corroborative Evidence in Cladestine Removal Cases: Insights from Sakeen Alloys Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad Introduction The case of Sakeen Alloys...
Telescopic Adjustments in Income Tax Appellate Tribunal: Insights from M/s Vee Gee Industrial Enterprises v. ACIT, Faridabad

Telescopic Adjustments in Income Tax Appellate Tribunal: Insights from M/s Vee Gee Industrial Enterprises v. ACIT, Faridabad

Date: Jul 13, 2013
Telescopic Adjustments in Income Tax Appellate Tribunal: Insights from M/s Vee Gee Industrial Enterprises v. ACIT, Faridabad Introduction The case of M/s Vee Gee Industrial Enterprises, New Delhi v....
Sustainable Development vs. Environmental Protection: Insights from Sarang Yadwadkar v. Commissioner, Pune Municipal Corporation

Sustainable Development vs. Environmental Protection: Insights from Sarang Yadwadkar v. Commissioner, Pune Municipal Corporation

Date: Jul 12, 2013
Sustainable Development vs. Environmental Protection: Insights from Sarang Yadwadkar v. Commissioner, Pune Municipal Corporation Introduction The case of Sarang Yadwadkar v. Commissioner, Pune...
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