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All Tribunals Case Commentaries

Rebutting Presumptions under Section 132(4A): Gyankumar Agarwal v. Assistant Commissioner of Income-tax

Rebutting Presumptions under Section 132(4A): Gyankumar Agarwal v. Assistant Commissioner of Income-tax

Date: Feb 19, 2011
Rebutting Presumptions under Section 132(4A): Gyankumar Agarwal v. Assistant Commissioner of Income-tax Introduction The case of Gyankumar Agarwal (Ind.) v. Assistant Commissioner of Income-tax...
Limitations on Consumer Rights Post Surrender and Refund Acceptance: Insights from Budhi Ram v. HUDA

Limitations on Consumer Rights Post Surrender and Refund Acceptance: Insights from Budhi Ram v. HUDA

Date: Feb 18, 2011
Limitations on Consumer Rights Post Surrender and Refund Acceptance: Insights from Budhi Ram v. HUDA Introduction The case of Budhi Ram v. Haryana Urban Development Authority (HUDA) adjudicated by...
Commissioner of Income-tax, Jalandhar-I v. K.D. Bali: Establishing Precedents on Income Attribution and Procedural Fairness in Tax Assessments

Commissioner of Income-tax, Jalandhar-I v. K.D. Bali: Establishing Precedents on Income Attribution and Procedural Fairness in Tax Assessments

Date: Feb 18, 2011
Commissioner of Income-tax, Jalandhar-I v. K.D. Bali: Establishing Precedents on Income Attribution and Procedural Fairness in Tax Assessments Introduction The case of Commissioner of Income-tax,...
Central Electricity Regulatory Commission's Landmark Ruling on Transmission Tariffs and Capital Expenditure

Central Electricity Regulatory Commission's Landmark Ruling on Transmission Tariffs and Capital Expenditure

Date: Feb 16, 2011
Central Electricity Regulatory Commission's Landmark Ruling on Transmission Tariffs and Capital Expenditure Introduction The case of Power Grid Corporation Of India Ltd. v. Madhya Pradesh Power...
Refined Interpretation of 'Scrap' Under Section 206C: Navine Fluorine International Ltd. v. Assistant Commissioner of Income-Tax

Refined Interpretation of 'Scrap' Under Section 206C: Navine Fluorine International Ltd. v. Assistant Commissioner of Income-Tax

Date: Feb 16, 2011
Refined Interpretation of 'Scrap' Under Section 206C Navine Fluorine International Ltd. v. Assistant Commissioner of Income-Tax Introduction The legal landscape surrounding tax collection at source...
Reliance on Medical Certificates in Insurance Claim Repudiation: Smt. Pushpa Chauhan v. LIC

Reliance on Medical Certificates in Insurance Claim Repudiation: Smt. Pushpa Chauhan v. LIC

Date: Feb 3, 2011
Reliance on Medical Certificates in Insurance Claim Repudiation: Smt. Pushpa Chauhan v. LIC Introduction The case of Smt. Pushpa Chauhan v. Life Insurance Corporation of India (LIC) adjudicated by...
Global Industries v. Commissioner of Customs Cochin: Upholding Transaction Value in Customs Valuation

Global Industries v. Commissioner of Customs Cochin: Upholding Transaction Value in Customs Valuation

Date: Feb 2, 2011
Global Industries v. Commissioner of Customs Cochin: Upholding Transaction Value in Customs Valuation Introduction The case of M/S. Global Industries v. The Commissioner Of Customs Cochin adjudicated...
Strict Interpretation of Section 153C: Requiring Assessment Year-Specific Incriminating Information

Strict Interpretation of Section 153C: Requiring Assessment Year-Specific Incriminating Information

Date: Jan 29, 2011
Strict Interpretation of Section 153C: Requiring Assessment Year-Specific Incriminating Information Introduction The case of Sinhgad Technical Education Society v. ACIT, Central Circle 2(2)...
Establishment of Strict Time-Limits for Reassessment Proceedings under Section 147 and 148: Insights from Sanjay Kumar Garg v. Asstt. Commissioner Of Income-Tax

Establishment of Strict Time-Limits for Reassessment Proceedings under Section 147 and 148: Insights from Sanjay Kumar Garg v. Asstt. Commissioner Of Income-Tax

Date: Jan 29, 2011
Establishment of Strict Time-Limits for Reassessment Proceedings under Section 147 and 148: Insights from Sanjay Kumar Garg v. Asstt. Commissioner Of Income-Tax Introduction The case of Sanjay Kumar...
Hyderabad Chemicals Supplies Ltd. v. Assistant Commissioner of Income-tax: Clarifying Section 80-IA Deduction Rules

Hyderabad Chemicals Supplies Ltd. v. Assistant Commissioner of Income-tax: Clarifying Section 80-IA Deduction Rules

Date: Jan 22, 2011
Hyderabad Chemicals Supplies Ltd. v. Assistant Commissioner of Income-tax: Clarifying Section 80-IA Deduction Rules Introduction The case of Hyderabad Chemicals Supplies Ltd. v. Assistant...
CESTAT Upholds Export Duty on Iron Ore Pellets: Classification under Heading No. 11 of the Customs Tariff Act

CESTAT Upholds Export Duty on Iron Ore Pellets: Classification under Heading No. 11 of the Customs Tariff Act

Date: Jan 22, 2011
CESTAT Upholds Export Duty on Iron Ore Pellets: Classification under Heading No. 11 of the Customs Tariff Act Introduction The case of Mandovi Pellets (A Division of Chowgule & Co. Pvt. Ltd.) v....
Amaltas Associates v. Income-tax Officer: ITAT Ahmedabad Clarifies Section 80-IB(10) Eligibility

Amaltas Associates v. Income-tax Officer: ITAT Ahmedabad Clarifies Section 80-IB(10) Eligibility

Date: Jan 22, 2011
Amaltas Associates v. Income-tax Officer: ITAT Ahmedabad Clarifies Section 80-IB(10) Eligibility Introduction The case of Amaltas Associates v. Income-tax Officer, Ward-9(2) adjudicated by the Income...
SEBI’s Authority in Pursuit of Investor Protection: Analysis of the Srinivas Talluri Judgment

SEBI’s Authority in Pursuit of Investor Protection: Analysis of the Srinivas Talluri Judgment

Date: Jan 19, 2011
SEBI’s Authority in Pursuit of Investor Protection: Analysis of the Srinivas Talluri Judgment Introduction The judgment in Srinivas Talluri, In Re (Abeyance Of The Proceeding) delivered by the...
Revenue vs. Capital Expenditure: Insights from Sundaram BNP Paribas Asset Management v. ACIT, Chennai

Revenue vs. Capital Expenditure: Insights from Sundaram BNP Paribas Asset Management v. ACIT, Chennai

Date: Jan 8, 2011
Revenue vs. Capital Expenditure: Insights from Sundaram BNP Paribas Asset Management Co. Ltd. v. ACIT, Chennai Introduction The case of M/s. Sundaram BNP Paribas Asset Management Company Limited,...
Establishing Insurers' Duty to Act Diligently in Claim Assessments: Insights from The New India Assurance vs Sukhdham India Pvt. Ltd.

Establishing Insurers' Duty to Act Diligently in Claim Assessments: Insights from The New India Assurance vs Sukhdham India Pvt. Ltd.

Date: Jan 7, 2011
Establishing Insurers' Duty to Act Diligently in Claim Assessments: Insights from The New India Assurance vs Sukhdham India Pvt. Ltd. Introduction The case of The New India Assurance Co. Ltd. vs...
Clarifying the Limitation Period for Penalty Proceedings under Section 201 of the Income Tax Act: Insights from Bangalore Water Supply & Sewerage Board v. Income-Tax Officer

Clarifying the Limitation Period for Penalty Proceedings under Section 201 of the Income Tax Act: Insights from Bangalore Water Supply & Sewerage Board v. Income-Tax Officer

Date: Jan 5, 2011
Clarifying the Limitation Period for Penalty Proceedings under Section 201 of the Income Tax Act: Insights from Bangalore Water Supply & Sewerage Board v. Income-Tax Officer Introduction The case of...
Serdia Pharmaceuticals v. Commissioner of Income Tax: Affirming CUP Method as Most Appropriate for Arm's Length Price Determination in Pharmaceutical API Imports

Serdia Pharmaceuticals v. Commissioner of Income Tax: Affirming CUP Method as Most Appropriate for Arm's Length Price Determination in Pharmaceutical API Imports

Date: Jan 1, 2011
Serdia Pharmaceuticals v. Commissioner of Income Tax: Affirming CUP Method as Most Appropriate for Arm's Length Price Determination in Pharmaceutical API Imports Introduction The case of Serdia...
Income from Front Companies: Tax Liability and Evidence Admissibility in the Shri Hersh W. Chadha v. DDIT Case

Income from Front Companies: Tax Liability and Evidence Admissibility in the Shri Hersh W. Chadha v. DDIT Case

Date: Jan 1, 2011
Income from Front Companies: Tax Liability and Evidence Admissibility in the Shri Hersh W. Chadha v. DDIT Case Introduction The case of Shri Hersh W. Chadha, Legal Heir Of Late Sh. W.N Chadha v. DDIT...
Income Tax Appellate Tribunal Upholds 12AA Registration Despite Allegations of Capitation Fees and Fund Diversion: Padanilam Welfare Trust v. CIT

Income Tax Appellate Tribunal Upholds 12AA Registration Despite Allegations of Capitation Fees and Fund Diversion: Padanilam Welfare Trust v. CIT

Date: Dec 25, 2010
Income Tax Appellate Tribunal Upholds 12AA Registration Despite Allegations of Capitation Fees and Fund Diversion: Padanilam Welfare Trust v. CIT Introduction The case of Padanilam Welfare Trust v....
Mudhit Madanlal Gupta v. Assistant Commissioner of Income-tax: Affirmation of Deduction Under Section 80-IB(10) for Housing Projects

Mudhit Madanlal Gupta v. Assistant Commissioner of Income-tax: Affirmation of Deduction Under Section 80-IB(10) for Housing Projects

Date: Dec 24, 2010
Mudhit Madanlal Gupta v. Assistant Commissioner of Income-tax: Affirmation of Deduction Under Section 80-IB(10) for Housing Projects Introduction The case of Mudhit Madanlal Gupta v. Assistant...
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