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All Tribunals Case Commentaries

Clarifying Built-Up Area Definitions and Section 80-IB(10) Deductions: Insights from M/s CHD Developers Ltd. vs Addl. CIT

Clarifying Built-Up Area Definitions and Section 80-IB(10) Deductions: Insights from M/s CHD Developers Ltd. vs Addl. CIT

Date: Sep 27, 2012
Clarifying Built-Up Area Definitions and Section 80-IB(10) Deductions: Insights from M/s CHD Developers Ltd. vs. Addl. CIT Introduction The case of M/s CHD Developers Ltd., New Delhi v. Addl. CIT,...
ITA Mumbai's Landmark Decision on Deductibility of Bad Debts and Business Losses: Shyam Ahuja Pvt. Ltd. vs. Income Tax Officer

ITA Mumbai's Landmark Decision on Deductibility of Bad Debts and Business Losses: Shyam Ahuja Pvt. Ltd. vs. Income Tax Officer

Date: Sep 27, 2012
ITA Mumbai's Landmark Decision on Deductibility of Bad Debts and Business Losses: Shyam Ahuja Pvt. Ltd. vs. Income Tax Officer Introduction The case of M/S. Shyam Ahuja Pvt. Ltd. vs. Income Tax...
Director's Liability under Section 179 of the Income Tax Act: Insights from Maganbhai Hansrajbhai Patel v. Assistant Commissioner of Income-tax

Director's Liability under Section 179 of the Income Tax Act: Insights from Maganbhai Hansrajbhai Patel v. Assistant Commissioner of Income-tax

Date: Sep 26, 2012
Director's Liability under Section 179 of the Income Tax Act: Insights from Maganbhai Hansrajbhai Patel v. Assistant Commissioner of Income-tax Introduction The case of Maganbhai Hansrajbhai Patel v....
Revised Allocation of Common Interest Expenses under Section 14A: Insights from Assistant Commissioner Of Income Tax Circle 10, Kolkata v. Champion Commercial Co. Ltd.

Revised Allocation of Common Interest Expenses under Section 14A: Insights from Assistant Commissioner Of Income Tax Circle 10, Kolkata v. Champion Commercial Co. Ltd.

Date: Sep 22, 2012
Revised Allocation of Common Interest Expenses under Section 14A: Insights from Assistant Commissioner Of Income Tax Circle 10, Kolkata v. Champion Commercial Co. Ltd. Introduction The case of...
Reaffirming Transactional Net Margin Method: Establishing Appropriate Profit Level Indicators in Transfer Pricing

Reaffirming Transactional Net Margin Method: Establishing Appropriate Profit Level Indicators in Transfer Pricing

Date: Sep 19, 2012
Reaffirming Transactional Net Margin Method: Establishing Appropriate Profit Level Indicators in Transfer Pricing Introduction The case of Gap International Sourcing (India) Pvt. Ltd. v. Asstt....
ITAAT Agra's Ruling in Union Bank of India v. Additional CIT: Reasonable Cause Prevails Over Technical Defects in Penalty Imposition under Section 272A(2)

ITAAT Agra's Ruling in Union Bank of India v. Additional CIT: Reasonable Cause Prevails Over Technical Defects in Penalty Imposition under Section 272A(2)

Date: Sep 15, 2012
ITAAT Agra's Ruling in Union Bank of India v. Additional CIT: Reasonable Cause Prevails Over Technical Defects in Penalty Imposition under Section 272A(2) Introduction The case of The Manager, Union...
Deletion of Penalties under Section 271(l)(c) in Response to Notices under Section 153A: Analysis of Smt. Pramila D. Ashtekar v. Income-tax Officer

Deletion of Penalties under Section 271(l)(c) in Response to Notices under Section 153A: Analysis of Smt. Pramila D. Ashtekar v. Income-tax Officer

Date: Sep 15, 2012
Deletion of Penalties under Section 271(l)(c) in Response to Notices under Section 153A: Analysis of Smt. Pramila D. Ashtekar v. Income-tax Officer Introduction The case of Smt. Pramila D. Ashtekar...
CESTAT Establishes Flexibility in Conversion of Shipping Bills Under Section 149 of Customs Act, 1962

CESTAT Establishes Flexibility in Conversion of Shipping Bills Under Section 149 of Customs Act, 1962

Date: Sep 14, 2012
CESTAT Establishes Flexibility in Conversion of Shipping Bills Under Section 149 of Customs Act, 1962 Introduction The case of Diamond Engg. (Chennai) P. Ltd. v. Commissioner of Customs,...
Ito-6(2)(3) v. Everest Home Construction: Landmark Decision on Section 80IB(10) Amendments

Ito-6(2)(3) v. Everest Home Construction: Landmark Decision on Section 80IB(10) Amendments

Date: Sep 13, 2012
Ito-6(2)(3) v. Everest Home Construction: Landmark Decision on Section 80IB(10) Amendments 1. Introduction The case of Ito-6(2)(3), Aayakar Bhavan, Mumbai-400020 v. Everest Home Construction (India)...
CESTAT Validates Proper Utilization of Cenvat Credit through Input Service Distributor: Castrol India Limited v. Commissioner Of Central Excise, Vapi

CESTAT Validates Proper Utilization of Cenvat Credit through Input Service Distributor: Castrol India Limited v. Commissioner Of Central Excise, Vapi

Date: Sep 11, 2012
CESTAT Validates Proper Utilization of Cenvat Credit through Input Service Distributor: Castrol India Limited v. Commissioner Of Central Excise, Vapi Introduction The case of Castrol India Limited v....
Establishing Consumer Status and Jurisdiction Over Franchise Agreements: A Comprehensive Analysis of RADIANT INFOSYSTEM (P) LTD. & ANR v. SMT. D. ADHILAKSHMI & ANR.

Establishing Consumer Status and Jurisdiction Over Franchise Agreements: A Comprehensive Analysis of RADIANT INFOSYSTEM (P) LTD. & ANR v. SMT. D. ADHILAKSHMI & ANR.

Date: Sep 8, 2012
Establishing Consumer Status and Jurisdiction Over Franchise Agreements: A Comprehensive Analysis of RADIANT INFOSYSTEM (P) LTD. & ANR v. SMT. D. ADHILAKSHMI & ANR. Introduction The case of RADIANT...
Exemption of Contra Entries under Section 40A(3) in Jewelry Transactions: Kirtilal Kalidas Jewellers Pvt Ltd v. DCIT, Coimbatore

Exemption of Contra Entries under Section 40A(3) in Jewelry Transactions: Kirtilal Kalidas Jewellers Pvt Ltd v. DCIT, Coimbatore

Date: Sep 6, 2012
Exemption of Contra Entries under Section 40A(3) in Jewelry Transactions: Kirtilal Kalidas Jewellers Pvt Ltd v. DCIT, Coimbatore Introduction The case of Kirtilal Kalidas Jewellers Private Limited,...
Clarifying Section 43D Applicability to Non-Scheduled Cooperative Banks: Insights from Acit Circle-3 v. Osmanabad Janta Sah. Bank Ltd.

Clarifying Section 43D Applicability to Non-Scheduled Cooperative Banks: Insights from Acit Circle-3 v. Osmanabad Janta Sah. Bank Ltd.

Date: Sep 1, 2012
Clarifying Section 43D Applicability to Non-Scheduled Cooperative Banks: Insights from Acit Circle-3 v. Osmanabad Janta Sah. Bank Ltd. Introduction The case of Acit, Circle-3, Nanded v. Osmanabad...
Criteria for Classifying Agricultural Land Under Income Tax Act: Comprehensive Analysis of Indore v. Ashok Shukla

Criteria for Classifying Agricultural Land Under Income Tax Act: Comprehensive Analysis of Indore v. Ashok Shukla

Date: Sep 1, 2012
Criteria for Classifying Agricultural Land Under Income Tax Act: Comprehensive Analysis of Indore v. Ashok Shukla Introduction The case of Indore v. Ashok Shukla before the Income Tax Appellate...
Clarifying TDS Obligations and Nature of Payments: Channel Guide India Limited v. Asst. Commissioner Of Income-Tax

Clarifying TDS Obligations and Nature of Payments: Channel Guide India Limited v. Asst. Commissioner Of Income-Tax

Date: Aug 30, 2012
Clarifying TDS Obligations and Nature of Payments: Channel Guide India Limited v. Asst. Commissioner Of Income-Tax Introduction The case of Channel Guide India Limited v. Asst. Commissioner Of...
Registered Farmer Status Affirmed in Insurance Claim: NCDRC Reinforces Consumer Rights

Registered Farmer Status Affirmed in Insurance Claim: NCDRC Reinforces Consumer Rights

Date: Aug 28, 2012
Registered Farmer Status Affirmed in Insurance Claim: NCDRC Reinforces Consumer Rights Introduction The case of Reliance General Insurance Co. Ltd. Ajay Bungalow, Opp. HDFC House Mithkhadi Six Lane,...
Tribunal Upholds Exemption Eligibility for Major Port Trusts Under Sections 11 and 12 Post Retroactive Registration

Tribunal Upholds Exemption Eligibility for Major Port Trusts Under Sections 11 and 12 Post Retroactive Registration

Date: Aug 24, 2012
Tribunal Upholds Exemption Eligibility for Major Port Trusts Under Sections 11 and 12 Post Retroactive Registration Introduction The case of Chennai Port Trust v. Deputy Director Of Income Tax (E)-II...
DSK Kulkarni Developers Ltd. v. Commissioner of Income-Tax: Clarifying Deduction Eligibility under Section 80-IB(10)

DSK Kulkarni Developers Ltd. v. Commissioner of Income-Tax: Clarifying Deduction Eligibility under Section 80-IB(10)

Date: Aug 9, 2012
DSK Kulkarni Developers Ltd. v. Commissioner of Income-Tax: Clarifying Deduction Eligibility under Section 80-IB(10) Introduction The case of D.S Kulkarni Developers Ltd. v. Assistant Commissioner Of...
CESTAT Establishes Jurisdictional Parameters for Imported vs. Smuggled Goods in Passenger Baggage under Customs Act

CESTAT Establishes Jurisdictional Parameters for Imported vs. Smuggled Goods in Passenger Baggage under Customs Act

Date: Aug 3, 2012
CESTAT Establishes Jurisdictional Parameters for Imported vs. Smuggled Goods in Passenger Baggage under Customs Act Introduction The case of Shri Prakash Chandra Shantilal v. Cc Ahmedabad adjudicated...
Exclusion of Commercial Use from Consumer Protection: JCB India Ltd. v. Mallappa Sangappa Mantri

Exclusion of Commercial Use from Consumer Protection: JCB India Ltd. v. Mallappa Sangappa Mantri

Date: Aug 2, 2012
Exclusion of Commercial Use from Consumer Protection: JCB India Ltd. v. Mallappa Sangappa Mantri Introduction The case of JCB India Ltd. v. Mallappa Sangappa Mantri adjudicated by the National...
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