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All Tribunals Case Commentaries

Tribunal Upholds Deduction Under Section 37 Over Section 43B(f) in Leave Encashment Insurance Premiums

Tribunal Upholds Deduction Under Section 37 Over Section 43B(f) in Leave Encashment Insurance Premiums

Date: Jun 8, 2012
Tribunal Upholds Deduction Under Section 37 Over Section 43B(f) in Leave Encashment Insurance Premiums Introduction In the case of Commissioner of Income-tax, Thiruvananthapuram v. Hindustan Latex...
Enhanced Valuation Methodology for Aluminium Scrap Imports: Commissioner Of Customs v. Bharathi Rubber Lining

Enhanced Valuation Methodology for Aluminium Scrap Imports: Commissioner Of Customs v. Bharathi Rubber Lining

Date: Jun 5, 2012
Enhanced Valuation Methodology for Aluminium Scrap Imports: Commissioner Of Customs v. Bharathi Rubber Lining Introduction The case of Commissioner Of Customs (Import), Nhava Sheva v. Bharathi Rubber...
Deductibility of Commission Payments under Section 37(1) of the Income Tax Act: Insights from Deputy Commissioner Of Income Tax Circle 8, Kolkata v. Rajrani Exports Pvt. Ltd.

Deductibility of Commission Payments under Section 37(1) of the Income Tax Act: Insights from Deputy Commissioner Of Income Tax Circle 8, Kolkata v. Rajrani Exports Pvt. Ltd.

Date: Jun 1, 2012
Deductibility of Commission Payments under Section 37(1) of the Income Tax Act: Insights from Deputy Commissioner Of Income Tax Circle 8, Kolkata v. Rajrani Exports Pvt. Ltd. 1. Introduction The case...
Section 14A Applicability on Section 10(2A) Excluded Income: Insights from Vishnu Anant Mahajan v. Asstt. CIT

Section 14A Applicability on Section 10(2A) Excluded Income: Insights from Vishnu Anant Mahajan v. Asstt. CIT

Date: May 26, 2012
Section 14A Applicability on Section 10(2A) Excluded Income: Insights from Vishnu Anant Mahajan v. Asstt. CIT Introduction The case of Vishnu Anant Mahajan v. Assistant Commissioner of Income-tax,...
CESTAT Establishes Rigorous Evidentiary Standards for Confirmation of Duty in Clandestine Removal Allegations

CESTAT Establishes Rigorous Evidentiary Standards for Confirmation of Duty in Clandestine Removal Allegations

Date: May 24, 2012
CESTAT Establishes Rigorous Evidentiary Standards for Confirmation of Duty in Clandestine Removal Allegations Introduction The case of M/S Pan Parag India Ltd. (Formerly M/S Kothari Products Ltd.) v....
Tribunal Upholds Jurisdictional Grounds in All Cargo Global Logistics v. Deputy Commissioner of Income-Tax

Tribunal Upholds Jurisdictional Grounds in All Cargo Global Logistics v. Deputy Commissioner of Income-Tax

Date: May 22, 2012
Tribunal Upholds Jurisdictional Grounds in All Cargo Global Logistics Ltd. v. Deputy Commissioner of Income-tax, Central Circle-44 Introduction The case of All Cargo Global Logistics Ltd. v. Deputy...
Strict Adherence to Application Requirements in Government Recruitment: Abhijit Ghosh v. Union Of India

Strict Adherence to Application Requirements in Government Recruitment: Abhijit Ghosh v. Union Of India

Date: May 17, 2012
Strict Adherence to Application Requirements in Government Recruitment: Abhijit Ghosh v. Union Of India Introduction The case of Abhijit Ghosh v. Union Of India was adjudicated by the Central...
Clarifying Penalty Imposition under Section 271(1)(c) in Light of KAMLESH DANGAYACH v. ACIT

Clarifying Penalty Imposition under Section 271(1)(c) in Light of KAMLESH DANGAYACH v. ACIT

Date: May 17, 2012
Clarifying Penalty Imposition under Section 271(1)(c) in Light of KAMLESH DANGAYACH v. ACIT Introduction The case of KAMLESH DANGAYACH v. ACIT, Jaipur, adjudicated by the Income Tax Appellate...
Clandestine Clearance and Presumption of Fact: Insights from Commissioner Of Central Excise v. Pithampur Alloys Casting Ltd.

Clandestine Clearance and Presumption of Fact: Insights from Commissioner Of Central Excise v. Pithampur Alloys Casting Ltd.

Date: May 16, 2012
Clandestine Clearance and Presumption of Fact: Insights from Commissioner Of Central Excise v. Pithampur Alloys Casting Ltd. 1. Introduction The case of Commissioner Of Central Excise, Indore v. M/S....
Tribunal Validates Restriction on Expense Disallowance under Section 14A: Priya Exhibitors Pvt. Ltd. v. CIT

Tribunal Validates Restriction on Expense Disallowance under Section 14A: Priya Exhibitors Pvt. Ltd. v. CIT

Date: May 12, 2012
Tribunal Validates Restriction on Expense Disallowance under Section 14A: Priya Exhibitors Pvt. Ltd. v. CIT Introduction The case of Priya Exhibitors Pvt. Ltd. v. CIT was adjudicated by the Income...
Telcordia Technologies India P. Ltd. v. ACIT: Comprehensive Analysis on Transfer Pricing and Depreciation Applications

Telcordia Technologies India P. Ltd. v. ACIT: Comprehensive Analysis on Transfer Pricing and Depreciation Applications

Date: May 12, 2012
Telcordia Technologies India P. Ltd. v. ACIT: Comprehensive Analysis on Transfer Pricing and Depreciation Applications Introduction The case of Telcordia Technologies India P. Ltd. v. Assistant...
Clarifying the Applicability of Section 50C and Section 68: Insights from Bhopal v. M/S. Etc Industries Ltd.

Clarifying the Applicability of Section 50C and Section 68: Insights from Bhopal v. M/S. Etc Industries Ltd.

Date: May 11, 2012
Clarifying the Applicability of Section 50C and Section 68: Insights from Bhopal v. M/S. Etc Industries Ltd., Bhopal Introduction The case of Acit-1(1), Bhopal v. M/S. Etc Industries Ltd.,...
Clarifying the Scope of Rule 27 in ITAT Proceedings: Deputy Commissioner of Income-tax v. Sandip M. Patel

Clarifying the Scope of Rule 27 in ITAT Proceedings: Deputy Commissioner of Income-tax v. Sandip M. Patel

Date: May 1, 2012
Clarifying the Scope of Rule 27 in ITAT Proceedings: Deputy Commissioner of Income-tax v. Sandip M. Patel Introduction The case of Deputy Commissioner of Income-tax, Central Circle-2(2), Ahmedabad v....
Determining Arm's Length Interest Rates on Interest-Free Loans to Associated Enterprises: Insights from Tata Autocomp Systems Ltd. v. ACIT

Determining Arm's Length Interest Rates on Interest-Free Loans to Associated Enterprises: Insights from Tata Autocomp Systems Ltd. v. ACIT

Date: May 1, 2012
Determining Arm's Length Interest Rates on Interest-Free Loans to Associated Enterprises: Insights from Tata Autocomp Systems Limited v. ACIT Introduction The case of Tata Autocomp Systems Limited v....
Adc India Communications Ltd. v. The Commissioner Of Central Excise Bangalore: Establishing CENVAT Credit Eligibility Criteria

Adc India Communications Ltd. v. The Commissioner Of Central Excise Bangalore: Establishing CENVAT Credit Eligibility Criteria

Date: Apr 28, 2012
Adc India Communications Ltd. v. The Commissioner Of Central Excise Bangalore: Establishing CENVAT Credit Eligibility Criteria Introduction The case of Adc India Communications Ltd. (Formerly Known...
CERC's Comprehensive Approval Framework for National Power Exchange Limited: Establishing Operational Standards and Regulatory Safeguards

CERC's Comprehensive Approval Framework for National Power Exchange Limited: Establishing Operational Standards and Regulatory Safeguards

Date: Apr 25, 2012
CERC's Comprehensive Approval Framework for National Power Exchange Limited: Establishing Operational Standards and Regulatory Safeguards 1. Introduction The judgment delivered by the Central...
Affirmation of Right to Claim Repudiation on Material Non-Disclosure in Insurance Contracts

Affirmation of Right to Claim Repudiation on Material Non-Disclosure in Insurance Contracts

Date: Apr 18, 2012
Affirmation of Right to Claim Repudiation on Material Non-Disclosure in Insurance Contracts Introduction The case of Divisional Manager, Life Insurance Corporation of India (LIC) & Ors. v. Smt....
Agricultural Land Classification Beyond Municipal Limits: Insights from Chand Prabha Jain v. CIT

Agricultural Land Classification Beyond Municipal Limits: Insights from Chand Prabha Jain v. CIT

Date: Apr 14, 2012
Agricultural Land Classification Beyond Municipal Limits: Insights from Chand Prabha Jain v. CIT Introduction The case of Chand Prabha Jain v. CIT adjudicated by the Income Tax Appellate Tribunal...
Interpretation of Section 40(a)(ia) in Merilyn Shipping & Transports v. Addl. CIT: 'Payable' Includes 'Paid'

Interpretation of Section 40(a)(ia) in Merilyn Shipping & Transports v. Addl. CIT: 'Payable' Includes 'Paid'

Date: Apr 10, 2012
Interpretation of Section 40(a)(ia) in Merilyn Shipping & Transports v. Addl. CIT: 'Payable' Includes 'Paid' 1. Introduction Merilyn Shipping & Transports Visakhapatnam v. Addl. CIT, Range-1...
Excessive Compensation Claims and Jurisdictional Limits in Medical Negligence Cases: Hans v. Goyal Eye Institute

Excessive Compensation Claims and Jurisdictional Limits in Medical Negligence Cases: Hans v. Goyal Eye Institute

Date: Mar 31, 2012
Excessive Compensation Claims and Jurisdictional Limits in Medical Negligence Cases: Hans v. Goyal Eye Institute Introduction The case of Ramesh Kumar Sihan Hans v. Goyal Eye Institute adjudicated by...
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