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All Tribunals Case Commentaries

Jurisdictional Boundaries Under SARFAESI Act: Insights from Yashwant G. Ghaisas v. Bank of Maharashtra

Jurisdictional Boundaries Under SARFAESI Act: Insights from Yashwant G. Ghaisas v. Bank of Maharashtra

Date: Dec 7, 2012
Jurisdictional Boundaries Under SARFAESI Act: Insights from Yashwant G. Ghaisas v. Bank of Maharashtra Introduction The case of Yashwant G. Ghaisas & 4 Ors. v. Bank of Maharashtra was adjudicated by...
Mandatory Nature of Proviso to Section 10A(1A) of the Income Tax Act: Insights from Saffire Garments v. Income-tax Officer

Mandatory Nature of Proviso to Section 10A(1A) of the Income Tax Act: Insights from Saffire Garments v. Income-tax Officer

Date: Dec 1, 2012
Mandatory Nature of Proviso to Section 10A(1A) of the Income Tax Act: Insights from Saffire Garments v. Income-tax Officer Introduction The case of Saffire Garments v. Income-tax Officer, Ward 2,...
Reopening of Assessment under Section 147 Requires Tangible Material: Delta Air Lines, INC v. Income-Tax Officer

Reopening of Assessment under Section 147 Requires Tangible Material: Delta Air Lines, INC v. Income-Tax Officer

Date: Dec 1, 2012
Reopening of Assessment under Section 147 Requires Tangible Material: Delta Air Lines, INC v. Income-Tax Officer Introduction The case of Delta Air Lines, INC v. Income-tax Officer adjudicated by the...
ITA, New Delhi Establishes Stringent Criteria for Deductibility of Compensation in Property Sale Contracts

ITA, New Delhi Establishes Stringent Criteria for Deductibility of Compensation in Property Sale Contracts

Date: Nov 28, 2012
ITA, New Delhi Establishes Stringent Criteria for Deductibility of Compensation in Property Sale Contracts Introduction The case of Sanjay Aggarwal, New Delhi v. DCIT, New Delhi adjudicated by the...
NGT Upholds Stricter Environmental Compliance: Landmark Decision in Sandeep Desai v. State Of Goa

NGT Upholds Stricter Environmental Compliance: Landmark Decision in Sandeep Desai v. State Of Goa

Date: Nov 24, 2012
National Green Tribunal Validates Stricter Compliance for Environmental Clearances: Quashing of Mining Approvals in Sandeep Desai v. State Of Goa Introduction The case of Sandeep Desai v. State Of...
Interaction Between Special Economic Zones Act and RDDBFI Act: DRAT Upholds RDDBFI Act's Primacy in Debt Recovery

Interaction Between Special Economic Zones Act and RDDBFI Act: DRAT Upholds RDDBFI Act's Primacy in Debt Recovery

Date: Nov 21, 2012
Interaction Between Special Economic Zones Act and RDDBFI Act: DRAT Upholds RDDBFI Act's Primacy in Debt Recovery Introduction The case titled New Tech Pipes Ltd. And Others v. State Bank Of India...
Jurisdiction of Section 153A Without Incriminating Material: Insights from Gurinder Singh Bawa v. Dy. CIT

Jurisdiction of Section 153A Without Incriminating Material: Insights from Gurinder Singh Bawa v. Dy. CIT

Date: Nov 17, 2012
Jurisdiction of Section 153A Without Incriminating Material: Insights from Gurinder Singh Bawa v. Dy. Commissioner Of Income Tax Introduction The case of Gurinder Singh Bawa v. Deputy Commissioner Of...
CESTAT's Landmark Decision on Customs Classification of Multi-purpose Support Vessels

CESTAT's Landmark Decision on Customs Classification of Multi-purpose Support Vessels

Date: Nov 8, 2012
CESTAT's Landmark Decision on Customs Classification of Multi-purpose Support Vessels Introduction The case of Hal Offshore Ltd. v. Commissioner of Customs (Import), Mumbai adjudicated by the...
Non-SLR Funds Interest Income in Cooperative Banks Qualifies for Section 80-P(2)(a)(i) Exemption: Analysis of Commissioner of Income-tax v. Gulshan Mercantile Urban Co-Operative Bank Ltd.

Non-SLR Funds Interest Income in Cooperative Banks Qualifies for Section 80-P(2)(a)(i) Exemption: Analysis of Commissioner of Income-tax v. Gulshan Mercantile Urban Co-Operative Bank Ltd.

Date: Nov 8, 2012
Non-SLR Funds Interest Income in Cooperative Banks Qualifies for Section 80-P(2)(a)(i) Exemption Introduction The case of Commissioner of Income-tax v. Gulshan Mercantile Urban Co-Operative Bank Ltd....
Insurer's Onus to Prove Pre-existing Conditions in Life Insurance Claims: Insights from Life Insurance Corporation Of India v. Priya Sharma

Insurer's Onus to Prove Pre-existing Conditions in Life Insurance Claims: Insights from Life Insurance Corporation Of India v. Priya Sharma

Date: Nov 3, 2012
Insurer's Onus to Prove Pre-existing Conditions in Life Insurance Claims: Insights from Life Insurance Corporation Of India v. Priya Sharma Introduction The case of Life Insurance Corporation Of...
Classification of Carbon Credits as Capital Receipts under the Income Tax Act: My Home Power Ltd. v. Deputy Commissioner of Income-tax

Classification of Carbon Credits as Capital Receipts under the Income Tax Act: My Home Power Ltd. v. Deputy Commissioner of Income-tax

Date: Nov 3, 2012
Classification of Carbon Credits as Capital Receipts under the Income Tax Act: My Home Power Ltd. v. Deputy Commissioner of Income-tax Introduction The case of My Home Power Ltd. v. Deputy...
CIT(A) Clarifies Application of Section 272B: No Penalty When Reasonable Cause Exists in Non-Furnishing of PAN Numbers

CIT(A) Clarifies Application of Section 272B: No Penalty When Reasonable Cause Exists in Non-Furnishing of PAN Numbers

Date: Nov 1, 2012
CIT(A) Clarifies Application of Section 272B: No Penalty When Reasonable Cause Exists in Non-Furnishing of PAN Numbers Introduction The case of The Branch Manager, Yamunanagar v. ITO (TDS), Panchkula...
Assessment Under Section 153C: Tribunal Validates Jurisdiction but Demands Robust Evidence

Assessment Under Section 153C: Tribunal Validates Jurisdiction but Demands Robust Evidence

Date: Oct 26, 2012
Assessment Under Section 153C: Tribunal Validates Jurisdiction but Demands Robust Evidence Introduction In the landmark case of Piyush Infrastructure India Pvt. Ltd. v. ACIT, Central Circle 1,...
Affirmation of Mutuality as Basis for Tax Exemption: Belvedere Estates Tenants Association v. Income Tax Officer Ward-34(1)

Affirmation of Mutuality as Basis for Tax Exemption: Belvedere Estates Tenants Association v. Income Tax Officer Ward-34(1)

Date: Oct 20, 2012
Affirmation of Mutuality as Basis for Tax Exemption: Belvedere Estates Tenants Association v. Income Tax Officer Ward-34(1) Introduction Belvedere Estates Tenants Association v. Income Tax Officer...
Prem Singh v. Union of India: Tribunal Addresses Delay in Implementing Reservation Policies

Prem Singh v. Union of India: Tribunal Addresses Delay in Implementing Reservation Policies

Date: Oct 20, 2012
Prem Singh v. Union of India: Tribunal Addresses Delay in Implementing Reservation Policies Introduction The case of Prem Singh v. Union of India adjudicated by the Central Administrative Tribunal...
Dismissal of Consumer Complaint in Bank-Forgery Case: Implications and Legal Insights

Dismissal of Consumer Complaint in Bank-Forgery Case: Implications and Legal Insights

Date: Oct 17, 2012
Dismissal of Consumer Complaint in Bank-Forgery Case: Implications and Legal Insights Introduction The case of M/S. Safe Home Developers and Contractors versus Samata Sahakari Bank Ltd. adjudicated...
Arati Raman v. DCIT, Bangalore: Tribunal Sets Precedent on Reliance on Annual Information Returns

Arati Raman v. DCIT, Bangalore: Tribunal Sets Precedent on Reliance on Annual Information Returns

Date: Oct 6, 2012
Arati Raman v. DCIT, Bangalore: Tribunal Sets Precedent on Reliance on Annual Information Returns Introduction The case of Arati Raman v. DCIT, Bangalore adjudicated by the Income Tax Appellate...
Section 43B Non-Applicability under India-Mauritius DTA: In-Depth Commentary on State Bank of Mauritius Ltd v. Dy. Director Of Income-Tax (2012)

Section 43B Non-Applicability under India-Mauritius DTA: In-Depth Commentary on State Bank of Mauritius Ltd v. Dy. Director Of Income-Tax (2012)

Date: Oct 4, 2012
Section 43B Non-Applicability under India-Mauritius DTA: In-Depth Commentary on State Bank of Mauritius Ltd v. Dy. Director Of Income-Tax (2012) Introduction In the landmark case of State Bank of...
Proper Application of Section 153A: Evidentiary Requirements and Treatment of Capital Gains – Acit v. Peety

Proper Application of Section 153A: Evidentiary Requirements and Treatment of Capital Gains – Acit v. Peety

Date: Sep 29, 2012
Proper Application of Section 153A: Evidentiary Requirements and Treatment of Capital Gains – Acit v. Peety Introduction The case of Acit, Central Circle-1, Aurangabad v. Shri Surendra Shantilal...
Determining the Year of Taxability of Capital Gains under Section 2(47)(v) – ITAT Cochin's Landmark Judgment

Determining the Year of Taxability of Capital Gains under Section 2(47)(v) – ITAT Cochin's Landmark Judgment

Date: Sep 29, 2012
Determining the Year of Taxability of Capital Gains under Section 2(47)(v) – ITAT Cochin's Landmark Judgment Introduction The case of Shri G. Sreenivasan, represented by L/H Dr. Jyothi Kamalam,...
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