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 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 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 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. 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. 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. 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 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 Introduction The case of Advance Surfactants India Ltd. v....
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 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 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 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 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 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 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 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 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 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 Introduction The case of Sukhdev Singh v. Government Of NCT Of Delhi adjudicated by the Central...