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 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 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. Introduction The case of...
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) 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 Introduction The case of Smt. Pramila D. Ashtekar...
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 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 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. Introduction The case of RADIANT...
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. 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 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 Introduction The case of Channel Guide India Limited v. Asst. Commissioner Of...
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 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) 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 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 Introduction The case of JCB India Ltd. v. Mallappa Sangappa Mantri adjudicated by the National...