All Tribunals Case Commentaries

Consumer Fora Autonomy in Arbitration Reference: Insights from DLF Ltd. v. Mridul Estate (Pvt.) Ltd.

Date: May 14, 2013

Consumer Fora Autonomy in Arbitration Reference: Insights from DLF Ltd. v. Mridul Estate (Pvt.) Ltd. Introduction The case of DLF Limited v. Mridul Estate (Pvt.) Ltd. adjudicated by the National...

Establishing Rigorous Standards in Medical Negligence: Insights from Ils Hospital v. Ghosh

Date: May 11, 2013

Establishing Rigorous Standards in Medical Negligence: Insights from Ils Hospital v. Bimal Kumar Ghosh Introduction The case of Ils Hospital v. Bimal Kumar Ghosh adjudicated by the National Consumer...

Assessment of Agricultural Income under Section 68: Insights from Asstt. Commissioner Of Income Tax-3, Mathura v. Shri Banwari Lal Agrawal

Date: May 11, 2013

Assessment of Agricultural Income under Section 68: Insights from Asstt. Commissioner Of Income Tax-3, Mathura v. Shri Banwari Lal Agrawal Introduction The case of Asstt. Commissioner Of Income...

Reliance on Corroborative Evidence in Clandestine Manufacturing Cases: Centurian Laboratories v. Commissioner Of C. Ex., Vadodara

Date: May 4, 2013

Reliance on Corroborative Evidence in Clandestine Manufacturing Cases: Centurian Laboratories v. Commissioner Of C. Ex., Vadodara Introduction The case of Centurian Laboratories v. Commissioner Of C....

O.P. Jindal Global University Case: Affirmation of Educational Institutions’ Eligibility under Section 12AA and Section 80G of the Income Tax Act

Date: May 3, 2013

O.P. Jindal Global University Case: Affirmation of Educational Institutions’ Eligibility under Section 12AA and Section 80G of the Income Tax Act Introduction The case of Commissioner of Income-tax,...

Establishing Comprehensive Guidelines for Transmission Tariff Approval: Power Grid Corporation Of India Ltd. v. Madhya Pradesh Power Trading Company Ltd.

Date: May 1, 2013

Establishing Comprehensive Guidelines for Transmission Tariff Approval Power Grid Corporation Of India Ltd. v. Madhya Pradesh Power Trading Company Ltd. Court: Central Electricity Regulatory...

Comprehensive Commentary on Transfer Pricing Adjustments in Vodafone India Services (P.) Ltd. v. Deputy Commissioner of Income-tax

Date: Apr 27, 2013

Transfer Pricing Adjustments in Vodafone India Services (P.) Ltd. v. Deputy Commissioner of Income-tax: A Comprehensive Commentary Introduction The case of Vodafone India Services (P.) Ltd. v. Deputy...

Patni Telecom Solutions v. Assistant Commissioner of Income-tax: Redefining Comparability in Transfer Pricing for SMEs

Date: Apr 26, 2013

Patni Telecom Solutions v. Assistant Commissioner of Income-tax: Redefining Comparability in Transfer Pricing for SMEs Introduction The case of Patni Telecom Solutions (P.) Ltd. v. Assistant...

Clarifying the Applicability of Section 68: Insights from Income-tax Officer v. Kamal Kumar Mishra

Date: Apr 26, 2013

Clarifying the Applicability of Section 68: Insights from Income-tax Officer v. Kamal Kumar Mishra Introduction The case of Income-tax Officer, Barabanki v. Kamal Kumar Mishra adjudicated by the...

Designation of Unit-Linked Insurance Policies as Non-Consumer Products: Ram Lal Aggarwalla v. Bajaj Allianz Life Insurance Co. Ltd.

Date: Apr 24, 2013

Designation of Unit-Linked Insurance Policies as Non-Consumer Products: Ram Lal Aggarwalla v. Bajaj Allianz Life Insurance Co. Ltd. Introduction The case of Ram Lal Aggarwalla v. Bajaj Allianz Life...

Protective and Substantive Assessments in Income Tax Appeals: Insights from Gopal Lal Bhadruka v. DCIT

Date: Apr 20, 2013

Protective and Substantive Assessments in Income Tax Appeals: Insights from Gopal Lal Bhadruka v. DCIT Introduction The case of Gopal Lal Bhadruka Hyderabad v. DCIT, Central Circle 2 Hyderabad...

Business Auxiliary Services and Service Tax: Insights from Commissioner of Service Tax, Mumbai-I v. Sai Service Station Ltd.

Date: Apr 17, 2013

Business Auxiliary Services and Service Tax: Insights from Commissioner of Service Tax, Mumbai-I v. Sai Service Station Ltd. Introduction The case of Commissioner of Service Tax, Mumbai-I vs. Sai...

Agarvanshi Aluminium Ltd. v. Commissioner of Customs: Reinforcing Section 138C Standards for Admissibility of Computer Printouts

Date: Apr 17, 2013

Agarvanshi Aluminium Ltd. v. Commissioner of Customs: Reinforcing Section 138C Standards for Admissibility of Computer Printouts Introduction The case of Agarvanshi Aluminium Ltd. v. Commissioner of...

Taxation of Ground Handling Services: ITAT Upholds Non-Taxability Under DTAA

Date: Apr 13, 2013

Taxation of Ground Handling Services: ITAT Upholds Non-Taxability Under DTAA Introduction The case of M/S KLM Royal Dutch Airlines versus the Deputy Director of Income Tax, International Taxation,...

Aurionpro Solutions Ltd. v. CIT: Landmark Decision on Transfer Pricing Adjustments for Interest-Free Loans

Date: Apr 13, 2013

Aurionpro Solutions Ltd. v. CIT: Landmark Decision on Transfer Pricing Adjustments for Interest-Free Loans Introduction The case of Aurionpro Solutions Ltd. v. CIT adjudicated by the Income Tax...

Tribunal Rules Online Advertising Payments to Foreign Search Engines Not Taxable in India

Date: Apr 13, 2013

Tribunal Rules Online Advertising Payments to Foreign Search Engines Not Taxable in India Introduction In the landmark case of ITO v. Right Florists Pvt Ltd., adjudicated by the Income Tax Appellate...

Clarifying the Application of Section 80-IA for Initial Assessment Year and Loss Set-Off: Shevie Exports v. Jt. Commissioner of Income Tax

Date: Apr 11, 2013

Clarifying the Application of Section 80-IA for Initial Assessment Year and Loss Set-Off Shevie Exports 304.A v. Jt. Commissioner Of Income Tax Range-18(2), Mumbai Income Tax Appellate Tribunal |...

IAT Clarifies Charitable Status Under Section 2(15) Post-Finance Act 2008: Entertainment Society of Goa v. CIT

Date: Apr 6, 2013

IAT Clarifies Charitable Status Under Section 2(15) Post-Finance Act 2008: Entertainment Society of Goa v. CIT Introduction The Entertainment Society of Goa (ESG) contested the cancellation of its...

Condoning Delay in Consumer Protection: Insights from Secretary Krishi Upaj Mandi Samiti Chirawa Jhunjhun v. Sarbati Devi

Date: Apr 6, 2013

Condoning Delay in Consumer Protection: Insights from Secretary Krishi Upaj Mandi Samiti Chirawa Jhunjhun v. Sarbati Devi Introduction The case of Secretary Krishi Upaj Mandi Samiti Chirawa Jhunjhun...

Tribunal Upholds Deletion of Unsubstantiated Additions: Commissioner of Income-Tax vs Indrajit Singh Suri

Date: Apr 3, 2013

Tribunal Upholds Deletion of Unsubstantiated Additions: Commissioner of Income-Tax vs Indrajit Singh Suri Introduction The case of Commissioner of Income-Tax vs Indrajit Singh Suri adjudicated by the...