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Clarifying TDS Obligations under Sections 194J, 194C, and 194-I: Insights from Bharat Forge Ltd. v. Addl. Commissioner Of Income Tax 1. Introduction The case of Bharat Forge Ltd., Mundhwa, Pune v....
Denying Section 80P Deductions Due to Non-Compliance with Return Filing Requirements Introduction The case of The Kadachira Service Co-op Bank Ltd, Kannur v. Income Tax Officer (ITO), Kannur...
Emami Paper Mills Ltd v. Odisha Electricity Regulatory Commission: Clarifying Renewable Purchase Obligations for Co-Generators Introduction The case of Emami Paper Mills Ltd Balgopalpur v. Odisha...
Established Principles for Cost Allocation Due to Project Delays in Power Generation: Maharashtra State Power Generation Co. Ltd. v. MERC Introduction The case of Maharashtra State Power Generation...
Reddy's Laboratories Ltd. v. Reddy Pharmaceutical Limited: Precedent on Trademark Infringement and Bad Faith Use Introduction The case of Reddy's Laboratories Ltd. v. Reddy Pharmaceutical Limited was...
Reopening of Tax Assessments Based on Change of Opinion Barred: Nirma Industries vs. DCIT Introduction The case of Nirma Industries Pvt. Ltd. v. Deputy Commissioner of Income Tax (DCIT), Circle 5,...
ITAT Establishes Clarification on Transfer Pricing Adjustments for AMP Expenses in International Transactions Introduction The case of L.G. Electronics India Pvt. Ltd. v. Assistant Commissioner of...
Refining the Assessment of Deemed Rental Income: Shri Vipan Kumar Verma v. The Acit, Central Circle, Patiala Introduction The case of Shri Vipan Kumar Verma, Proprietor of M/S Verma Electronics,...
Establishing Land Acquisition and Risk Allocation Standards in PPA Approvals: Commentary on Maharashtra State Power Generation Company Limited v. MERC Introduction The case of Maharashtra State Power...
Petro Araldite v. DC Income Tax: Establishing Functional Comparability Standards for Transfer Pricing Benchmarking Introduction The case of Petro Araldite (P.) Ltd. v. Deputy Commissioner of...
Establishing the Burden of Proof in Share Transactions: Insights from Commissioner of Income-tax, Agra v. Anirudh Narayan Agrawal Introduction The case of Commissioner of Income-tax, Agra v. Anirudh...
Establishing Bank Liability and Entitlement to Interest in Consumer Disputes: Sheela Wanti v. State Bank of India Introduction The case of Sheela Wanti v. State Bank of India dealt with significant...
Mandatory Environmental Clearance for Sewage Treatment Plants: Insights from Kehar Singh v. State Of Haryana Introduction The case of Kehar Singh v. State Of Haryana adjudicated by the National Green...
Strict Interpretation of Section 399 Under the Companies Act: Dismissal of Petition for Non-Maintainability Introduction The case of Regulation 44 of The Company Law Board Regulations, 1991 v. And...
Interpretation of 'Promotion' in Financial Upgradations under MACP Scheme: Shakeel Ahmad Burney v. Union of India 1. Introduction The case of Shakeel Ahmad Burney v. Union Of India, adjudicated by...
Madras Motor Sports Club v. Director Of Income-Tax: Limitation on Exemption under Section 2(15) Explained Introduction The case of Madras Motor Sports Club v. Director Of Income-Tax (Exemptions)...
SLS Power Ltd. v. Andhra Pradesh Electricity Regulatory Commission: Establishing Normative Tariff Parameters for Renewable Energy Introduction The case of SLS Power Limited v. Andhra Pradesh...
Pratibha Industries Ltd. Judgment Commentary: Clarification on Section 153A Applicability and Section 80IA Deductions Introduction In the landmark case of Asst. Commissioner Of Income-Tax(Cc)-45 v....
Enforcing Territorial Jurisdiction in Consumer Real Estate Disputes: Cosmos Infra Engineering India Ltd. vs. Sameer Saksena Introduction The case of Cosmos Infra Engineering India Ltd. (Previously...
Hindustan Unilever Ltd v. CIT Range I(1): Clarifying Safe Harbour Provisions in Transfer Pricing Adjustments Introduction The case of Hindustan Unilever Limited v. Addl. Commissioner Of Income Tax...