Strengthening Burden of Proof under Section 68: Insights from M/S Agrawal Coal Corp. Ltd. v. Addl. CIT Indore Introduction The case of M/S Agrawal Coal Corporation P. Ltd. Indore v. Addl....
Disallowance of Excise Duty Deduction Under Section 43B in Chetna Zarda Company v. CIT Introduction In the landmark case of Chetna Zarda Company v. Commissioner of Income Tax (CIT), adjudicated by...
Revised Returns and Depreciation Method Options: Insights from CIT v. Ushdev International Ltd. Judgment Introduction The case CIT v. Ushdev International Ltd. adjudicated by the Income Tax Appellate...
Amway India Enterprises Pvt. Ltd. v. CIT: Clarifying Leasehold Improvement Expenses and Section 14A Disallowance Introduction The case of Amway India Enterprises Pvt. Ltd. v. Commissioner of Income...
Reaffirming Regulatory Approval and Contractual Obligations in Power Purchase Agreements: Rithwik Energy Generation Pvt Ltd v. Karnataka Power Transmission Corporation Ltd. Introduction The case of...
Clarification on Applicable TDS Provisions: Deputy Commissioner of Income-tax v. S.K. Tekriwal Introduction The case of Deputy Commissioner of Income-tax, Circle-33, Kolkata v. S.K. Tekriwal deals...
Penalization Under Section 271(1)(c) Requires Clear Evidence of Concealment: Insights from Ito v. Bhagwan Das Thawarni Introduction Ito v. Bhagwan Das Thawarni is a pivotal case adjudicated by the...
Substantiation of Business Expenses and Treatment of Amalgamated Companies' Losses: Comprehensive Commentary on A.C.I.T Circle-2, Alwar v. M/S Vijay Solvex Ltd. Introduction The case A.C.I.T...
CESTAT Establishes Applicability of Rule 5 of Cenvat Credit Rules 2004 to Supplies Made to 100% EOUs: Implications for Cash Refunds Introduction The case of Elcomponics Sales Pvt. Ltd. v....
ITAT Decision in Guy Carpenter & Co. Ltd. v. Adit: Clarifying the Scope of Fees for Technical Services under Indian DTAA with UK Introduction The case of Guy Carpenter & Co. Ltd., C/O Price Water...
Clarification on Sales Tax Excess and Excise Duty Liability for Public Sector Undertakings Indian Oil Corporation Ltd. v. Commissioner of Central Excise, Ahmedabad Court: Central Excise and Service...
Valuation of Job-Worked Goods: Rolastar Pvt. Ltd. v. Commissioner Of Central Excise, Daman Introduction The case of Rolastar Pvt. Ltd. v. Commissioner Of Central Excise, Daman was adjudicated by the...
Deductibility of Portfolio Management Fees in Capital Gains: The ITAT's Stance in Homi K. Bhabha v. Ito Introduction The case of Homi K. Bhabha v. Ito adjudicated by the Income Tax Appellate Tribunal...
Saif Ali Khan v. Assistant Commissioner of Income-tax: Precedent on Reopening Assessments Introduction The case of Saif Ali Khan Mansurali v. Assistant Commissioner of Income-tax addresses...
Clubbing of Separate Legal Entities for Central Excise Duty Rejected: CESTAT's Landmark Decision in Balsara Hygiene Products Ltd. v. Commissioner Of C. Ex., Vapi Introduction The case of Balsara...
CESTAT Reinforces Substantial Compliance for Service Tax Rebate under Export of Services Rules; Limits Penalty Imposition Introduction The case of M/S Convergys India Services Pvt. Limited vs. CST,...
Dresser Rand India Pvt. Ltd. v. CIT: Pioneering Rulings on Cost Contribution Arrangements and Transfer Pricing 1. Introduction The case of Dresser Rand India Pvt. Ltd. v. Comptroller and Auditor...
Sujana Metal Products Ltd. v. Commissioner Of C. Ex.: Redefining Export for SEZ Developers under Cenvat Credit Rules Introduction The case of Sujana Metal Products Ltd. v. Commissioner Of C. Ex.,...
CESTAT Affirms Strict Enforcement of Foreign Exchange Regulations: Sidhharth Shankar Roy v. Commissioner Of Customs, Mumbai Introduction The case of Sidhharth Shankar Roy v. Commissioner Of Customs,...
Misapplication of Section 139(1) in Reassessment: Insights from Cebon India Ltd. v. Assistant Commissioner of Income-tax Introduction Cebon India Ltd. v. Assistant Commissioner of Income-tax is a...