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All Tribunals Case Commentaries

ITA Judgment on Depreciation Claims under VDIS and Deductions under Section 42(1)(b)

ITA Judgment on Depreciation Claims under VDIS and Deductions under Section 42(1)(b)

Date: Jul 1, 2011
ITA Judgment on Depreciation Claims under VDIS and Deductions under Section 42(1)(b) Introduction The Income Tax Appellate Tribunal (ITA) delivered a comprehensive judgment on June 30, 2011,...
Clarification on TDS Obligations for Payments for Advertisement Services: Yahoo India v. DCIT

Clarification on TDS Obligations for Payments for Advertisement Services: Yahoo India v. DCIT

Date: Jun 25, 2011
Clarification on TDS Obligations for Payments for Advertisement Services: Yahoo India v. DCIT Introduction The case of Yahoo India P. Ltd. v. DCIT adjudicated by the Income Tax Appellate Tribunal on...
Ajinkya Enterprises v. Commissioner of Central Excise: Clarifying 'Manufacture' and CENVAT Credit Reversal

Ajinkya Enterprises v. Commissioner of Central Excise: Clarifying 'Manufacture' and CENVAT Credit Reversal

Date: Jun 24, 2011
Ajinkya Enterprises v. Commissioner of Central Excise: Clarifying 'Manufacture' and CENVAT Credit Reversal Introduction The case of Ajinkya Enterprises v. Commissioner Of Central Excise, Pune-III...
Violation of Section 153C Supersedes Sections 147 and 148: Insights from Income Tax Officer, Ward 1(1), Amritsar v. Anil Kumar Kapoor

Violation of Section 153C Supersedes Sections 147 and 148: Insights from Income Tax Officer, Ward 1(1), Amritsar v. Anil Kumar Kapoor

Date: Jun 22, 2011
Violation of Section 153C Supersedes Sections 147 and 148: Insights from Income Tax Officer, Ward 1(1), Amritsar v. Anil Kumar Kapoor Introduction The case of Income Tax Officer, Ward 1(1), Amritsar...
CESTAT Upholds Denial of Customs Duty Exemption for Misuse of Import-Approved Helicopter under Condition No.104

CESTAT Upholds Denial of Customs Duty Exemption for Misuse of Import-Approved Helicopter under Condition No.104

Date: Jun 18, 2011
CESTAT Upholds Denial of Customs Duty Exemption for Misuse of Import-Approved Helicopter under Condition No.104 Introduction The case of M/s King Rotors & Air Charter Pvt. Ltd. v. C.C (Acc & Import),...
Central Excise Compliance Standards Established in CESTAT's Ruling on Commissioner of Central Excise, Nashik v. Ganesh Agro Steel Industries

Central Excise Compliance Standards Established in CESTAT's Ruling on Commissioner of Central Excise, Nashik v. Ganesh Agro Steel Industries

Date: Jun 15, 2011
Central Excise Compliance Standards Established in CESTAT's Ruling on Commissioner of Central Excise, Nashik v. Ganesh Agro Steel Industries Introduction The case of Commissioner of Central Excise,...
Deduction Under Section 80P(2)(a)(i) for Co-operative Banks Engaging in Banking Business: Precedent from Ito v. Sri Rama Co-Operative Bank Ltd.

Deduction Under Section 80P(2)(a)(i) for Co-operative Banks Engaging in Banking Business: Precedent from Ito v. Sri Rama Co-Operative Bank Ltd.

Date: Jun 11, 2011
Deduction Under Section 80P(2)(a)(i) for Co-operative Banks Engaging in Banking Business: Precedent from Ito v. Sri Rama Co-Operative Bank Ltd. Case Title: Ito v. Sri Rama Co-Operative Bank Ltd....
CESTAT Reinforces the Right to Raise Jurisdictional Objections at Advanced Stages in Customs Adjudications

CESTAT Reinforces the Right to Raise Jurisdictional Objections at Advanced Stages in Customs Adjudications

Date: Jun 8, 2011
CESTAT Reinforces the Right to Raise Jurisdictional Objections at Advanced Stages in Customs Adjudications Introduction The case of M/s. Nylex Traders v. Commissioner Of Customs (Preventive), Mumbai...
Strengthening Evidence Standards for Abuse of Dominance Under Competition Act: Analysis of CCI's Judgment in North Delhi Power Limited

Strengthening Evidence Standards for Abuse of Dominance Under Competition Act: Analysis of CCI's Judgment in North Delhi Power Limited

Date: Jun 1, 2011
Strengthening Evidence Standards for Abuse of Dominance Under Competition Act: Analysis of CCI's Judgment in North Delhi Power Limited Introduction The case of North Delhi Power Limited, In Re...
Exclusion of Casual Labor Payments and Equipment Hiring from Section 194C Tax Deductions: Nalawade C Maruti v. JOIT

Exclusion of Casual Labor Payments and Equipment Hiring from Section 194C Tax Deductions: Nalawade C Maruti v. JOIT

Date: Jun 1, 2011
Exclusion of Casual Labor Payments and Equipment Hiring from Section 194C Tax Deductions: Nalawade C Maruti v. Joint Commissioner of Income-tax, R-2 Sangli Introduction The case of Nalawade C Maruti...
Repudiation of Insurance Claims Due to Non-Disclosure: Insights from Maya Devi v. Life Insurance Corporation of India

Repudiation of Insurance Claims Due to Non-Disclosure: Insights from Maya Devi v. Life Insurance Corporation of India

Date: Jun 1, 2011
Repudiation of Insurance Claims Due to Non-Disclosure: Insights from Maya Devi v. Life Insurance Corporation of India Introduction The case of Maya Devi v. Life Insurance Corporation of India...
Recognizing Developer-Builders for Tax Deductions: Analysis of Sanghvi & Doshi Enterprise v. Income-tax Officer

Recognizing Developer-Builders for Tax Deductions: Analysis of Sanghvi & Doshi Enterprise v. Income-tax Officer

Date: May 20, 2011
Recognizing Developer-Builders for Tax Deductions: Analysis of Sanghvi & Doshi Enterprise v. Income-tax Officer Introduction The case of Sanghvi & Doshi Enterprise v. Income-tax Officer adjudicated...
Tax Exemption for Gifts from Hindu Undivided Family (HUF) under Section 10(2) of the Income-tax Act: A Comprehensive Analysis

Tax Exemption for Gifts from Hindu Undivided Family (HUF) under Section 10(2) of the Income-tax Act: A Comprehensive Analysis

Date: May 18, 2011
Tax Exemption for Gifts from Hindu Undivided Family (HUF) under Section 10(2) of the Income-tax Act: A Comprehensive Analysis Introduction The case of Vineetkumar Raghavjibhai Bhalodia C/O Samay...
Refund of Unutilized Modvat Credit: CESTAT Establishes Strict Compliance with Statutory Provisions

Refund of Unutilized Modvat Credit: CESTAT Establishes Strict Compliance with Statutory Provisions

Date: May 14, 2011
Refund of Unutilized Modvat Credit: CESTAT Establishes Strict Compliance with Statutory Provisions Introduction The case of Steel Strips v. Commissioner Of Central Excise, Ludhiana adjudicated by the...
Clarification on Capital Gains Tax Treatment for Assignment of Lease Rights under CIDCO 12.5% Scheme

Clarification on Capital Gains Tax Treatment for Assignment of Lease Rights under CIDCO 12.5% Scheme

Date: May 14, 2011
Clarification on Capital Gains Tax Treatment for Assignment of Lease Rights under CIDCO 12.5% Scheme Introduction The case of Atul G. Puranik v. Income-tax Officer adjudicated by the Income Tax...
Assessment of Joint Ventures under Income Tax Act: Insights from Income-tax Officer v. UAN Raju Constructions

Assessment of Joint Ventures under Income Tax Act: Insights from Income-tax Officer v. UAN Raju Constructions

Date: May 14, 2011
Assessment of Joint Ventures under Income Tax Act: Insights from Income-tax Officer v. UAN Raju Constructions Introduction The case of Income-tax Officer, Ward-1(3), Visakhapatnam v. UAN Raju...
CESTAT Judgment on Brand Name Misuse and Small Scale Exemption Eligibility

CESTAT Judgment on Brand Name Misuse and Small Scale Exemption Eligibility

Date: May 13, 2011
CESTAT Judgment on Brand Name Misuse and Small Scale Exemption Eligibility Introduction The case of M/S. Kich Manufacturers v. M/S. Kich Industries decided by the Central Excise and Service Tax...
Relaxation of Eligibility Criteria in CSS Promotions Based on Office Memorandum: A Landmark Judgment

Relaxation of Eligibility Criteria in CSS Promotions Based on Office Memorandum: A Landmark Judgment

Date: May 10, 2011
Relaxation of Eligibility Criteria in CSS Promotions Based on Office Memorandum: A Landmark Judgment Introduction The case of Mrs. Garima Singh W/o Vivek Bhardwaj v. Union of India, adjudicated by...
Taxation of Interest on Income-Tax Refunds under DTAA: Clough Engineering Ltd. Judgment Analysis

Taxation of Interest on Income-Tax Refunds under DTAA: Clough Engineering Ltd. Judgment Analysis

Date: May 7, 2011
Taxation of Interest on Income-Tax Refunds under DTAA: Clough Engineering Ltd. Judgment Analysis Introduction The case of Assistant Commissioner of Income-tax, Range-I, Dehradun v. Clough Engineering...
Central Electricity Regulatory Commission Approves New Transmission Service and Revenue Sharing Agreements under Sharing Regulations, 2010

Central Electricity Regulatory Commission Approves New Transmission Service and Revenue Sharing Agreements under Sharing Regulations, 2010

Date: Apr 30, 2011
Central Electricity Regulatory Commission Approves New Transmission Service and Revenue Sharing Agreements under Sharing Regulations, 2010 Introduction The case of Power Grid Corporation Of India...
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