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All Tribunals Case Commentaries

Clarifying "A Residential House" Under Sections 54 and 54F of the Income Tax Act: Vittal Krishna Conjeevaram v. Income Tax Officer

Clarifying "A Residential House" Under Sections 54 and 54F of the Income Tax Act: Vittal Krishna Conjeevaram v. Income Tax Officer

Date: Jul 11, 2013
Clarifying "A Residential House" Under Sections 54 and 54F of the Income Tax Act: Vittal Krishna Conjeevaram v. Income Tax Officer Introduction The case of Vittal Krishna Conjeevaram v. Income Tax...
Timely Possession Obligations and Interest Calculation in Real Estate Allotment: Insights from Haryana Urban Development Authority v. Pawan Kumar Gupta

Timely Possession Obligations and Interest Calculation in Real Estate Allotment: Insights from Haryana Urban Development Authority v. Pawan Kumar Gupta

Date: Jul 11, 2013
Timely Possession Obligations and Interest Calculation in Real Estate Allotment: Insights from Haryana Urban Development Authority v. Pawan Kumar Gupta Introduction The case of Haryana Urban...
Karwat Steel Traders v. Income Tax Officer: Reaffirming the Non-Applicability of Section 40(a)(ia) for Timely Declarations via Form 15G/H

Karwat Steel Traders v. Income Tax Officer: Reaffirming the Non-Applicability of Section 40(a)(ia) for Timely Declarations via Form 15G/H

Date: Jul 11, 2013
Karwat Steel Traders v. Income Tax Officer: Reaffirming the Non-Applicability of Section 40(a)(ia) for Timely Declarations via Form 15G/H Introduction The case of Karwat Steel Traders v. Income Tax...
Regulatory Oversight on Power Purchase Agreements: TANGEDCO v. Penna Electricity Ltd.

Regulatory Oversight on Power Purchase Agreements: TANGEDCO v. Penna Electricity Ltd.

Date: Jul 11, 2013
Regulatory Oversight on Power Purchase Agreements: TANGEDCO v. Penna Electricity Ltd. Introduction The case of Tamil Nadu Generation and Distribution Corporation Ltd. (TANGEDCO) v. Penna Electricity...
Consumer Protection Act Prevails Over Arbitration Clauses in Real Estate Disputes: A Comprehensive Analysis of Maytas Properties Ltd. v. Bharati Khurana

Consumer Protection Act Prevails Over Arbitration Clauses in Real Estate Disputes: A Comprehensive Analysis of Maytas Properties Ltd. v. Bharati Khurana

Date: Jul 9, 2013
Consumer Protection Act Prevails Over Arbitration Clauses in Real Estate Disputes: A Comprehensive Analysis of Maytas Properties Ltd. v. Bharati Khurana Introduction The case of Maytas Properties...
Lease Premiums Classified as Capital Expenditures: Implications for TDS Under Section 194-I

Lease Premiums Classified as Capital Expenditures: Implications for TDS Under Section 194-I

Date: Jul 4, 2013
Lease Premiums Classified as Capital Expenditures: Implications for TDS Under Section 194-I 1. Introduction The case of Income-tax Officer (TDS) -3(5) v. Wadhwa & Associates Realtors (P.) Ltd....
ITAT Upholds Year-Specific Evidence Requirement for Reassessment under Section 153A

ITAT Upholds Year-Specific Evidence Requirement for Reassessment under Section 153A

Date: Jul 3, 2013
ITAT Upholds Year-Specific Evidence Requirement for Reassessment under Section 153A Introduction The case of Commissioner of Income-tax -I v. Jayaben Ratilal Sorathia adjudicated by the Income Tax...
Controlled Transactions as Comparables in Transfer Pricing: Insights from Sabic Innovative Plastics India Pvt. Ltd. v. Dy.CIT., Circle-4, Baroda

Controlled Transactions as Comparables in Transfer Pricing: Insights from Sabic Innovative Plastics India Pvt. Ltd. v. Dy.CIT., Circle-4, Baroda

Date: Jun 29, 2013
Controlled Transactions as Comparables in Transfer Pricing: Insights from Sabic Innovative Plastics India Pvt. Ltd. v. Dy.CIT., Circle-4, Baroda Introduction The case of Sabic Innovative Plastics...
Clarifying Penalty Exemption Under Section 271AAA: Insights from Neeraj Singal v. ACIT

Clarifying Penalty Exemption Under Section 271AAA: Insights from Neeraj Singal v. ACIT

Date: Jun 25, 2013
Clarifying Penalty Exemption Under Section 271AAA: Insights from Neeraj Singal v. ACIT Introduction The case of Neeraj Singal, New Delhi v. ACIT, New Delhi adjudicated by the Income Tax Appellate...
Rei Agro Ltd. v. DCit: Landmark Ruling on Section 14A and Rule 8D Disallowances

Rei Agro Ltd. v. DCit: Landmark Ruling on Section 14A and Rule 8D Disallowances

Date: Jun 20, 2013
Rei Agro Ltd. v. DCit: Landmark Ruling on Section 14A and Rule 8D Disallowances Introduction The case of Rei Agro Ltd., Kolkata v. DCit, Central Circle-Xxvii, Kol. adjudicated by the Income Tax...
CESTAT’s Interpretation of Rule 5 Cenvat Credit Rules: Refund of Accumulated AED (T&TA) Credit for Exempted Exported Goods

CESTAT’s Interpretation of Rule 5 Cenvat Credit Rules: Refund of Accumulated AED (T&TA) Credit for Exempted Exported Goods

Date: Jun 18, 2013
CESTAT’s Interpretation of Rule 5 Cenvat Credit Rules: Refund of Accumulated AED (T&TA) Credit for Exempted Exported Goods Introduction The case of Commissioner of C. Ex., Jalandhar v. JCT Ltd....
Transfer Pricing Adjustments on Bank Guarantee Commissions: Insights from Asstt. Commissioner Of Income v. Nimbus Communications Ltd.

Transfer Pricing Adjustments on Bank Guarantee Commissions: Insights from Asstt. Commissioner Of Income v. Nimbus Communications Ltd.

Date: Jun 13, 2013
Transfer Pricing Adjustments on Bank Guarantee Commissions: Insights from Asstt. Commissioner Of Income v. Nimbus Communications Ltd. Introduction The case of Asstt. Commissioner Of Income v. Nimbus...
Defining Section 10A Eligibility and Transfer Pricing Benchmarks in Inter-Company Loans: Insights from Hinduja Global Solutions Ltd. v. Addl. CIT

Defining Section 10A Eligibility and Transfer Pricing Benchmarks in Inter-Company Loans: Insights from Hinduja Global Solutions Ltd. v. Addl. CIT

Date: Jun 6, 2013
Defining Section 10A Eligibility and Transfer Pricing Benchmarks in Inter-Company Loans: Insights from Hinduja Global Solutions Ltd. v. Addl. CIT Introduction The case of Hinduja Global Solutions...
Retrospective Application of Section 40(a)(IA) Amendments: Rajeev Kumar Agarwal v. Additional Commissioner of Income Tax

Retrospective Application of Section 40(a)(IA) Amendments: Rajeev Kumar Agarwal v. Additional Commissioner of Income Tax

Date: May 30, 2013
Retrospective Application of Section 40(a)(IA) Amendments: Rajeev Kumar Agarwal v. Additional Commissioner of Income Tax Introduction The case of Rajeev Kumar Agarwal v. Additional Commissioner of...
Application of Section 257 of the Companies Act, 1956 to Private Limited Subsidiaries: A New Precedent

Application of Section 257 of the Companies Act, 1956 to Private Limited Subsidiaries: A New Precedent

Date: May 30, 2013
Application of Section 257 of the Companies Act, 1956 to Private Limited Subsidiaries: A New Precedent Introduction The case of Regulation 44 Of The Company Law Board Regulations, 1991 v. And...
Odisha Power Transmission Corporation Ltd. v. Odisha Electricity: Tribunal Upholds Strict Limitation Period for Review Petitions Under Electricity Act, 2003

Odisha Power Transmission Corporation Ltd. v. Odisha Electricity: Tribunal Upholds Strict Limitation Period for Review Petitions Under Electricity Act, 2003

Date: May 29, 2013
Odisha Power Transmission Corporation Ltd. v. Odisha Electricity: Tribunal Upholds Strict Limitation Period for Review Petitions Under Electricity Act, 2003 Introduction The case of Odisha Power...
Burden of Proof in Agricultural Seed Quality Claims: Insights from Banta Ram v. Jai Bharat Beej Company

Burden of Proof in Agricultural Seed Quality Claims: Insights from Banta Ram v. Jai Bharat Beej Company

Date: May 18, 2013
Burden of Proof in Agricultural Seed Quality Claims: Insights from Banta Ram v. Jai Bharat Beej Company Super Market Introduction The case of Banta Ram v. Jai Bharat Beej Company Super Market was...
Broad Interpretation of Inundation in Insurance Claims: Oriental Insurance Co. Ltd. v. R.P. Bricks

Broad Interpretation of Inundation in Insurance Claims: Oriental Insurance Co. Ltd. v. R.P. Bricks

Date: May 16, 2013
Broad Interpretation of Inundation in Insurance Claims: Oriental Insurance Co. Ltd. v. R.P. Bricks Introduction The case of Oriental Insurance Co. Ltd. v. R.P. Bricks adjudicated by the National...
Clarification on the Proper Application of Section 14-A and Rule 8-D in Disallowance of Expenditures Related to Exempt Income

Clarification on the Proper Application of Section 14-A and Rule 8-D in Disallowance of Expenditures Related to Exempt Income

Date: May 15, 2013
Clarification on the Proper Application of Section 14-A and Rule 8-D in Disallowance of Expenditures Related to Exempt Income Introduction The case of Deputy Commissioner Of Income-Tax, Central...
Negligence in Safeguarding Insured Vehicles: Insights from Jagdish Parshad v. Icici Lombard General Insurance Co. Ltd.

Negligence in Safeguarding Insured Vehicles: Insights from Jagdish Parshad v. Icici Lombard General Insurance Co. Ltd.

Date: May 15, 2013
Negligence in Safeguarding Insured Vehicles: Insights from Jagdish Parshad v. Icici Lombard General Insurance Co. Ltd. Introduction The case of Jagdish Parshad v. Icici Lombard General Insurance Co....
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