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  • Commentaries
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All Tribunals Case Commentaries

Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts

Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts

Date: Feb 18, 2012
Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts Introduction The case of Nitin M. Panchamiya v. Addl. Commissioner of Income Tax adjudicated...
Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T.

Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T.

Date: Feb 18, 2012
Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T. Introduction The case of CSC Technology Singapore Pte. Ltd.,...
Vijay Kumar v. Indusind Bank: Defining 'Consumer' in the Context of Commercial Banking Transactions

Vijay Kumar v. Indusind Bank: Defining 'Consumer' in the Context of Commercial Banking Transactions

Date: Feb 16, 2012
Vijay Kumar v. Indusind Bank: Defining 'Consumer' in the Context of Commercial Banking Transactions Introduction The case of Vijay Kumar v. Branch Manager, Indusind Bank adjudicated by the National...
Possession Acceptance and Burden of Proof in Consumer Disputes: Smita Roy v. Excel Construction

Possession Acceptance and Burden of Proof in Consumer Disputes: Smita Roy v. Excel Construction

Date: Feb 15, 2012
Possession Acceptance and Burden of Proof in Consumer Disputes: Smita Roy v. Excel Construction Introduction The case of Smita Roy v. Excel Construction was adjudicated by the National Consumer...
Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju

Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju

Date: Feb 14, 2012
Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju Introduction The Income Tax Appellate Tribunal (ITAT) in the case of Asstt Commissioner...
Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers

Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers

Date: Feb 14, 2012
Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers Introduction The case of Asstt. Commissioner of...
Ensuring Evidentiary Robustness in Duty Evasion Cases: Kuber Tobacco v. Commissioner of C.EX., Delhi

Ensuring Evidentiary Robustness in Duty Evasion Cases: Kuber Tobacco v. Commissioner of C.EX., Delhi

Date: Feb 4, 2012
Ensuring Evidentiary Robustness in Duty Evasion Cases: Kuber Tobacco v. Commissioner of C.EX., Delhi Introduction The case of Kuber Tobacco Products Ltd. v. Commissioner Of C.EX., Delhi adjudicated...
Strict Interpretation of Section 245R(2)(i) Proviso: Insights from Red Hat India Pvt Ltd Judgment

Strict Interpretation of Section 245R(2)(i) Proviso: Insights from Red Hat India Pvt Ltd Judgment

Date: Feb 4, 2012
Strict Interpretation of Section 245R(2)(i) Proviso: Insights from Red Hat India Pvt Ltd Judgment Introduction The judgment in Red Hat India Private Limited rendered by the Authority for Advance...
Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent

Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent

Date: Feb 1, 2012
Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent 1. Introduction In the landmark case of The Dcit Circle-2, Jaipur v. M/S. Goenka Diamond & Jewellers Ltd.,...
Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling

Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling

Date: Jan 21, 2012
Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling Introduction The case of DDIT, New Delhi v. M/s KLM Royal Dutch Airlines, New Delhi...
Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT

Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT

Date: Jan 20, 2012
Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT Introduction The case of Sintex Industries Limited v. DCIT adjudicated by the...
CESTAT Clarifies Validity of Export Valuation within DEPB Circular Parameters in Colourtex v. Commissioner of Customs

CESTAT Clarifies Validity of Export Valuation within DEPB Circular Parameters in Colourtex v. Commissioner of Customs

Date: Jan 19, 2012
CESTAT Clarifies Validity of Export Valuation within DEPB Circular Parameters in Colourtex v. Commissioner of Customs Introduction The case of Colourtex v. Commissioner Of Customs, Kandla adjudicated...
Negligence and Deficiency in Service in Life Insurance Claims: Life Insurance Corporation Of India v. Anand Kumar

Negligence and Deficiency in Service in Life Insurance Claims: Life Insurance Corporation Of India v. Anand Kumar

Date: Jan 14, 2012
Negligence and Deficiency in Service in Life Insurance Claims: Life Insurance Corporation Of India v. Anand Kumar 1. Introduction The case of Life Insurance Corporation Of India v. Anand Kumar [2012]...
Protection Against Unlawful Extension of Penalty Periods Impacting MACP Benefits: Ram Chander v. Union of India

Protection Against Unlawful Extension of Penalty Periods Impacting MACP Benefits: Ram Chander v. Union of India

Date: Jan 13, 2012
Protection Against Unlawful Extension of Penalty Periods Impacting MACP Benefits: Ram Chander v. Union of India Introduction In the case of Ram Chander v. Union of India, adjudicated by the Central...
Limitation of Indemnification Clauses in Transmission Tariff Determinations: Power Grid Corporation of India Ltd v. Central Electricity Regulatory Commission

Limitation of Indemnification Clauses in Transmission Tariff Determinations: Power Grid Corporation of India Ltd v. Central Electricity Regulatory Commission

Date: Jan 13, 2012
Limitation of Indemnification Clauses in Transmission Tariff Determinations: Power Grid Corporation of India Ltd v. Central Electricity Regulatory Commission Introduction The case of Power Grid...
CENVAT Credit and Job Work: Analyzing the Federal Mogul Goetze Decision

CENVAT Credit and Job Work: Analyzing the Federal Mogul Goetze Decision

Date: Jan 13, 2012
CENVAT Credit and Job Work: Analyzing the Federal Mogul Goetze Decision Introduction The Federal Mogul Goetze India Ltd. v. Shri. M. Subramani case, adjudicated by the Central Excise and Service Tax...
Interpretation of 'Acquirer' under SEBI Takeover Code: O.P. Gulati v. SEBI

Interpretation of 'Acquirer' under SEBI Takeover Code: O.P. Gulati v. SEBI

Date: Jan 12, 2012
Interpretation of 'Acquirer' under SEBI Takeover Code: O.P. Gulati v. SEBI Introduction The case of O.P. Gulati v. Securities and Exchange Board of India (SEBI) adjudicated by the Securities...
Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance

Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance

Date: Jan 7, 2012
Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance Introduction The case of Relaxo Footwears Limited v. Commissioner of Income Tax (CIT)...
Empower Industries India Ltd: Establishing Precedent on Corporate Misconduct and Market Manipulation

Empower Industries India Ltd: Establishing Precedent on Corporate Misconduct and Market Manipulation

Date: Jan 7, 2012
Empower Industries India Ltd: Establishing Precedent on Corporate Misconduct and Market Manipulation Introduction The judgment rendered on January 6, 2012, by the Securities and Exchange Board of...
Amendment of Pleadings and Consideration of Subsequent Events: Analysis of Star Den Media Services Pvt. Ltd. v. Television Eighteen India Ltd.

Amendment of Pleadings and Consideration of Subsequent Events: Analysis of Star Den Media Services Pvt. Ltd. v. Television Eighteen India Ltd.

Date: Jan 5, 2012
Amendment of Pleadings and Consideration of Subsequent Events: Analysis of Star Den Media Services Pvt. Ltd. v. Television Eighteen India Ltd. Introduction The case of Star Den Media Services Private...
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