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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....
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 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 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) Introduction The case of Satnam Singh Kainth, SBS Nagar v. Income-tax Officer, Nawanshahr...
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. 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 Introduction The case of Sterlite Industries...
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 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 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, Ward -VI (1), Ludhiana Introduction The case of Charanjit Singh Atwal v....
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. 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. 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. 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 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 Introduction The case of Sakeen Alloys...
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 Introduction The case of Sarang Yadwadkar v. Commissioner, Pune...