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All Tribunals Case Commentaries

Establishment of Transmission Service and Revenue Sharing Framework Under CERC Regulations

Establishment of Transmission Service and Revenue Sharing Framework Under CERC Regulations

Date: Apr 30, 2011
Establishment of Transmission Service and Revenue Sharing Framework Under CERC Regulations Introduction The Power Grid Corporation of India Ltd. (PGCIL), acting as the Central Transmission Utility...
Classification of Short-Term Capital Gains in Share Trading: Investment vs Business Income

Classification of Short-Term Capital Gains in Share Trading: Investment vs Business Income

Date: Apr 28, 2011
Classification of Short-Term Capital Gains in Share Trading: Investment vs Business Income 1. Introduction The case of Shantilal M Jain v. Assistant Commissioner of Income Tax, Cir. 12(3), Mumbai...
Mahyco Seeds v. Yedukondalu: Establishing Burden of Proof in Seed Quality Disputes

Mahyco Seeds v. Yedukondalu: Establishing Burden of Proof in Seed Quality Disputes

Date: Apr 28, 2011
Mahyco Seeds v. Yedukondalu: Establishing Burden of Proof in Seed Quality Disputes Introduction The case of Mahyco Vegetable Seeds Ltd. v. B. Yedukondalu & Ors. adjudicated by the National Consumer...
Enhanced Procedural Standards in Income Tax Appeals: Dy. Cit v. M/S. Gopi Apartment

Enhanced Procedural Standards in Income Tax Appeals: Dy. Cit v. M/S. Gopi Apartment

Date: Apr 27, 2011
Enhanced Procedural Standards in Income Tax Appeals: Dy. Cit v. M/S. Gopi Apartment Introduction The case of Deputy Commissioner of Income Tax (C.C-2, Kanpur) v. M/S. Gopi Apartment addresses...
Allowability of Business Expenditures: Insights from Assistant Commissioner of Income-tax v. J.P. Morgan India (P.) Ltd.

Allowability of Business Expenditures: Insights from Assistant Commissioner of Income-tax v. J.P. Morgan India (P.) Ltd.

Date: Apr 21, 2011
Allowability of Business Expenditures: Insights from Assistant Commissioner of Income-tax v. J.P. Morgan India (P.) Ltd. Introduction The case of Assistant Commissioner of Income-tax (4(3)) v. J.P....
Defining 'Manufacture' and 'Marketability': CESTAT's Precedent in Nestle India Ltd. v. CCE Chandigarh-II

Defining 'Manufacture' and 'Marketability': CESTAT's Precedent in Nestle India Ltd. v. CCE Chandigarh-II

Date: Apr 9, 2011
Defining 'Manufacture' and 'Marketability': CESTAT's Precedent in Nestle India Ltd. v. Commissioner Of C.C.E., Chandigarh-II Introduction The case of Nestle India Ltd. v. Commissioner Of Central...
Substantive Compliance Over Procedural Requirements in Section 43B Deduction: G.D. Metsteel (P.) Ltd. Judgment Analysis

Substantive Compliance Over Procedural Requirements in Section 43B Deduction: G.D. Metsteel (P.) Ltd. Judgment Analysis

Date: Apr 9, 2011
Substantive Compliance Over Procedural Requirements in Section 43B Deduction: G.D. Metsteel (P.) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of G.D. Metsteel (P.) Ltd. v....
Interpretation of Built-Up Area under Section 80-IB: Insights from M/S. Modi Builders & Realtors v. Asst. CIT Circle 16(2) Hyderabad

Interpretation of Built-Up Area under Section 80-IB: Insights from M/S. Modi Builders & Realtors v. Asst. CIT Circle 16(2) Hyderabad

Date: Apr 1, 2011
Interpretation of Built-Up Area under Section 80-IB: Insights from M/S. Modi Builders & Realtors v. Asst. CIT Circle 16(2) Hyderabad Introduction The case of M/S. Modi Builders & Realtors (P) Ltd.,...
Clarifying Valuation Rules for Job Workers Under Central Excise: Advance Surfactants India Ltd. v. Commissioner of Central Excise

Clarifying Valuation Rules for Job Workers Under Central Excise: Advance Surfactants India Ltd. v. Commissioner of Central Excise

Date: Mar 31, 2011
Clarifying Valuation Rules for Job Workers Under Central Excise: Advance Surfactants India Ltd. v. Commissioner of Central Excise Introduction The case of Advance Surfactants India Ltd. v....
No Disallowance Under Section 40(a)(i) for Commission Payments to Non-Resident Agents

No Disallowance Under Section 40(a)(i) for Commission Payments to Non-Resident Agents

Date: Mar 26, 2011
No Disallowance Under Section 40(a)(i) for Commission Payments to Non-Resident Agents Introduction The case of Deputy Commissioner of Income-tax Cir-1(1), Hyderabad v. Divi's Laboratories Ltd....
Capital Gain Implications on Partner Retirement: Sudhakar M. Shetty v. Assistant Commissioner of Income-tax

Capital Gain Implications on Partner Retirement: Sudhakar M. Shetty v. Assistant Commissioner of Income-tax

Date: Mar 24, 2011
Capital Gain Implications on Partner Retirement: Sudhakar M. Shetty v. Assistant Commissioner of Income-tax Introduction The case of Sudhakar M. Shetty v. Assistant Commissioner of Income-tax...
Limitations on Execution of Post-Amendment Decrees under Section 31-A of RDDBFI Act

Limitations on Execution of Post-Amendment Decrees under Section 31-A of RDDBFI Act

Date: Mar 23, 2011
Limitations on Execution of Post-Amendment Decrees under Section 31-A of RDDBFI Act Introduction The case of Bank Of India v. Quest Engineering Pvt. Ltd. And Others adjudicated by the Debts Recovery...
Comprehensive Validation of State Commission’s Tariff Order for Wind Energy Procurement

Comprehensive Validation of State Commission’s Tariff Order for Wind Energy Procurement

Date: Mar 19, 2011
Comprehensive Validation of State Commission’s Tariff Order for Wind Energy Procurement in BSES Rajdhani Power Limited v. DERC Introduction The case of BSES Rajdhani Power Limited v. DERC adjudicated...
Modification of Penalty Under Section 272A(2)(k) Based on Financial Difficulties

Modification of Penalty Under Section 272A(2)(k) Based on Financial Difficulties

Date: Mar 19, 2011
Modification of Penalty Under Section 272A(2)(k) Based on Financial Difficulties Introduction The case of Porwal Creative Vision (P.) Ltd. v. Additional Commissioner of Income-tax (TDS), Range-2,...
Interest on NPAs Excluded from Taxable Income: ITAT Vijayawada Decision

Interest on NPAs Excluded from Taxable Income: ITAT Vijayawada Decision

Date: Mar 11, 2011
Interest on NPAs Excluded from Taxable Income: ITAT Vijayawada Decision 1. Introduction The case of Dy. Commissioner Of Income Tax Circle-1(1) Vijayawada v. The Durga Co-Operative Urban Bank Ltd.,...
Recital of Possession in Sale Deed as Sufficient for Mutation: Insights from Chandra Pal v. Kartar Singh

Recital of Possession in Sale Deed as Sufficient for Mutation: Insights from Chandra Pal v. Kartar Singh

Date: Mar 8, 2011
Recital of Possession in Sale Deed as Sufficient for Mutation: Insights from Chandra Pal v. Kartar Singh Introduction The case of Chandra Pal and Others v. Kartar Singh and Others adjudicated by the...
Necessity of Corroborative Evidence Beyond Power Consumption Estimates in Duty Evasion Cases: CESTAT's Landmark Ruling

Necessity of Corroborative Evidence Beyond Power Consumption Estimates in Duty Evasion Cases: CESTAT's Landmark Ruling

Date: Feb 26, 2011
Necessity of Corroborative Evidence Beyond Power Consumption Estimates in Duty Evasion Cases: CESTAT's Landmark Ruling Introduction The case of Saravana Alloys Steels Pvt. Ltd. v. Commissioner of...
Validating Notices under Section 292B and Interpretation of Section 69D Regarding Hundi Transactions in Sh. Kunj Bihari v. ITO, New Delhi

Validating Notices under Section 292B and Interpretation of Section 69D Regarding Hundi Transactions in Sh. Kunj Bihari v. ITO, New Delhi

Date: Feb 26, 2011
Validating Notices under Section 292B and Interpretation of Section 69D Regarding Hundi Transactions in Sh. Kunj Bihari v. ITO, New Delhi Introduction The case of Sh. Kunj Bihari, Delhi v. ITO, New...
Tech Mahindra Ltd. v. DCIT: Clarifying Deductible Expenses under Section 10A for Software Exports

Tech Mahindra Ltd. v. DCIT: Clarifying Deductible Expenses under Section 10A for Software Exports

Date: Feb 25, 2011
Tech Mahindra Ltd. v. DCIT: Clarifying Deductible Expenses under Section 10A for Software Exports Introduction The case of Tech Mahindra Limited, Bangalore v. DCIT, Bangalore adjudicated by the...
Establishing the Legality of Concurrent Criminal and Departmental Proceedings for Delhi Police Officers

Establishing the Legality of Concurrent Criminal and Departmental Proceedings for Delhi Police Officers

Date: Feb 19, 2011
Establishing the Legality of Concurrent Criminal and Departmental Proceedings for Delhi Police Officers Introduction The case of Sukhdev Singh v. Government Of NCT Of Delhi adjudicated by the Central...
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