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Establishing Medical Negligence through Bolam's Test: Insights from Jaswinder Singh v. Dr. Neeraj Sud Introduction The case of Jaswinder Singh v. Dr. Neeraj Sud is a significant legal proceeding...
Independent Verification Required for Reassessment Proceedings: ITO, Bulandshahr v. Sri Vijendra Kumar 1. Introduction The case of ITO, Bulandshahr v. Sri Vijendra Kumar adjudicated by the Income Tax...
Eligibility Criteria under Section 80IB(10): Insights from Sky Builders & Developers v. Income-tax Officer, Bhopal Introduction The case of Sky Builders & Developers v. Income-tax Officer, Ward-1(1),...
Emersons Process Management India v. Additional Commissioner of Income-tax: Affirming Deduction for Obsolete Inventory Write-Offs Introduction The case of Emersons Process Management India (P.) Ltd....
Clarifying DEPB Benefits and PMV in Export Valuation: Kanak Metal Industries v. Commissioner Of Customs, Jodhpur Introduction The case of Kanak Metal Industries v. Commissioner Of Customs, Jodhpur...
Genisys Integrating Systems v. CIT: New Precedents in Transfer Pricing Adjustments Introduction The case of Genisys Integrating Systems (India) Pvt. Ltd. v. Commissioner of Income Tax (CIT)...
Capitalization of Sales Tax Subsidies and Eligibility for Additional Depreciation: Insights from Cosmo Films Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Deputy Commissioner of...
Affirmation of Project Completion Method and Eligibility for Section 80-IB(10) Deductions Introduction The case of Haware Constructions Pvt. Ltd., Navi Mumbai v. ITO dealt with critical issues...
Clarifying Developer Status for Section 80IA(4) Deductions: Om Metals Infraprojects Ltd. v. The Addl. CIT, Jaipur Introduction The case of Om Metals Infraprojects Ltd. v. The Additional Commissioner...
Non-Applicability of Section 194C(2) to AOPs Acting as Collective Entities: Smc Ambika JV v. Ito 1. Introduction The case of Smc Ambika JV v. Ito adjudicated by the Income Tax Appellate Tribunal on...
Non-Taxability of Employee Meal Coupons Under FBT Exceptions: Cadila Healthcare Ltd. v. Income-Tax Officer Introduction The case of Income-Tax Officer, Tds-1, Ahmedabad v. M/S Cadila Healthcare Ltd....
Limits on the Application of Section 263: A Precedent Set in Hindustan Coca-Cola Marketing Pvt. Ltd. v. CIT Introduction The case of Hindustan Coca-Cola Marketing Pvt. Ltd. v. Commissioner of Income...
Taxation of Offshore Supply Contracts: LS Cable Limited v. Director Of Income-Tax Introduction LS Cable Limited, a South Korean corporation engaged in manufacturing electric wires and cables, entered...
CESTAT Upholds Central Excise Duty on Marketable By-Products of Vegetable Oil Refining: Commissioner of Central Excise v. A.G. Flats Ltd. Introduction The case of Commissioner Of Central Excise,...
Supreme Court Refines Best Judgment Assessment for Arrack Contractors Introduction The case of Commissioner of Income-tax v. R. Narayana Rao addresses the contentious issue of best judgment...
Determination of Market Value for Energy Generated Under Section 80IA: Sri Velayudhaswamy Spinning Mills Case Introduction The case of M/S Sri Velayudhaswamy Spinning Mills (P) Ltd. v. The Deputy...
Reinforcement of Burden of Proof under Section 68 of the Income Tax Act: CIT v. Nipun Builders & Developers Pvt. Ltd. Introduction The case of CIT v. Nipun Builders & Developers Pvt. Ltd. adjudicated...
Insurance Claims and Pre-existing Conditions: Insights from New India Assurance Co. Ltd. v. Murari Lal Bhusri Introduction New India Assurance Co. Ltd. v. Murari Lal Bhusri is a pivotal case...
Trilogy E v. CIT: Clarification on Transfer Pricing Methodologies and Section 10A Deductions Introduction The case Trilogy E Business Software India Pvt. Ltd. v. Commissioner of Income Tax (CIT)...
Transfer Pricing Adjustments in BPO Services: Insights from Ito v. Crm Services India (P) Ltd. Introduction The case of Ito v. Crm Services India (P) Ltd. adjudicated by the Income Tax Appellate...