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 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 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 Introduction The case of Sanjay Aggarwal, New Delhi v. DCIT, New Delhi adjudicated by the...
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 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. 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 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 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 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 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 Introduction The case of The Branch Manager, Yamunanagar v. ITO (TDS), Panchkula...
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) Introduction Belvedere Estates Tenants Association v. Income Tax Officer...
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 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 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) Introduction In the landmark case of State Bank of...
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 Introduction The case of Shri G. Sreenivasan, represented by L/H Dr. Jyothi Kamalam,...