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Limitation of Collecting Banks' Liability: Insights from M.O.H. Leathers v. United Commercial Bank Introduction The case of M.O.H. Leathers v. United Commercial Bank was adjudicated by the National...
Clarifying the Burden of Proof under Section 68: Insights from Income-tax Officer v. Anant Shelters (P.) Ltd. Introduction The case of Income-tax Officer (9(1)-1) v. Anant Shelters (P.) Ltd....
Deductibility of Interest by Indian PE to Foreign HO Under DTAA: A New Precedent Introduction The case of Sumitomo Mitsui Banking Corpn. v. Deputy Director of Income-tax (IT), Range-2(1), Mumbai...
Recognition of Multiple Housing Clusters as Separate Projects under Section 80IB(10) Introduction The case of Rahul Construction Co., Rahul Capital, 115/B Prabhat Road, Pune v. Income Tax Officer,...
Mandatory Compliance with Section 153D for Valid Assessment Orders: AITA Decision Introduction The case of Akil Gulamali Somji Shop No. 16, Gulistan Complex, Opposite SPCA, Poona College Road, Pune...
Maral Overseas Ltd. Judgment Commentary: Extending Section 10B Tax Exemption for EOUs Introduction The case of Maral Overseas Limited v. Additional Commissioner of Income-Tax adjudicated by the...
Execution of Decrees Under RDDBFI Act: Insights from Bank Of India v. Quest Engineering Pvt. Ltd. Introduction The case of Bank Of India v. Quest Engineering Pvt. Ltd. & Ors. adjudicated by the Debts...
Clarification on Assessability of Capital Gains from Development Agreements and Treatment of Gifts Received by Minor Children Introduction The case of Sri Potla Nageswara Rao, Khammam /Cross Objector...
Mahyco Vegetable Seeds Ltd. vs. G. Sreenivasa Reddy: Reinforcing the Burden of Proof in Consumer Disputes Introduction The case of M/S Mahyco Vegetable Seeds Ltd. vs. G. Sreenivasa Reddy & Ors. (S.)...
Non-Disclosure of Material Facts: Precedent in Life Insurance Disputes Introduction The case of Life Insurance Corporation Of India v. Kusum Patro adjudicated by the National Consumer Disputes...
Clarifying Eligibility Under Section 80IA(4): Developer vs. Works Contractor in Infrastructure Projects Introduction The case of M/S. KMC Constructions Ltd. Hyderabad v. Asst. Commissioner Of...
Mcs Computer Services (P) Ltd. v. Allena Auto Industries Pvt. Ltd.: Defining Consumer Status in Commercial Transactions Introduction The case of Mcs Computer Services (P) Ltd. v. Allena Auto...
Penalty Cancellation in TDS Returns Filing: Insights from Collector Land Acquisition v. Addl. CIT(TDS) Introduction The case of Collector Land Acquisition, Department Of Industries And Commerce,...
Exemption from Penalty under Section 271(1)(c) upon Voluntary Disclosure under Section 153A Introduction The case of Mr. Prem Arora, New Delhi v. DCIT, New Delhi, adjudicated by the Income Tax...
Enhancement of Import Restrictions on Secondhand Photocopier Machines Unitech Enterprises v. Commissioner Of Customs, Chennai CESTAT Judgment, March 2, 2012 Introduction The case of Unitech...
Koya & Co. Construction v. Assistant Commissioner of Income-tax: Defining 'Developer' under Section 80IA(4) Introduction The case of Koya & Co. Construction (P.) Ltd. v. Assistant Commissioner of...
GVPR Engineers Ltd. v. ACIT: Clarifying the Scope of Section 80IA for Infrastructure Developers Introduction The case of M/S. GVPR Engineers Ltd. Hyderabad v. ACIT Circle-2(3) Hyderabad adjudicated...
Enforcement of Revised Monetary Limits in Income Tax Appeals: Insights from ITO v. Sharma Introduction The case of Income-Tax Officer, Wd-3(1), Asansol v. Dinesh Kumar Sharma adjudicated by the...
Taxation of Share Buybacks for Non-Resident Companies under Section 46A of the Income-Tax Act: An Analysis of Rst v. Director Of Income-Tax Introduction The case of Rst v. Director Of Income-Tax...
Clarifying Taxation of Transportation Fees: Insights from Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax Introduction The case of Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax...