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All Tribunals Case Commentaries

Transaction Value as Assessable Value in Excise Duty: ONGC v. Commissioner of Central Excise, Raigad

Transaction Value as Assessable Value in Excise Duty: ONGC v. Commissioner of Central Excise, Raigad

Date: Sep 25, 2010
Transaction Value as Assessable Value in Excise Duty: Oil & Natural Gas Corporation Ltd. v. Commissioner of Central Excise, Raigad Introduction The case of Oil & Natural Gas Corporation Ltd. (ONGC)...
Conditional Stay of Income Tax Demand for Educational Trusts: Insights from Sinhgad Technical Education Society v. ACIT, Pune

Conditional Stay of Income Tax Demand for Educational Trusts: Insights from Sinhgad Technical Education Society v. ACIT, Pune

Date: Sep 25, 2010
Conditional Stay of Income Tax Demand for Educational Trusts: Insights from Sinhgad Technical Education Society, Pune v. ACIT, Pune Introduction The case of Sinhgad Technical Education Society, Pune...
Establishment of Renewable Energy Certificate Contracts and Enhanced Physical Market Segments by Power Exchange of India Ltd.

Establishment of Renewable Energy Certificate Contracts and Enhanced Physical Market Segments by Power Exchange of India Ltd.

Date: Sep 18, 2010
Establishment of Renewable Energy Certificate Contracts and Enhanced Physical Market Segments by Power Exchange of India Ltd. Introduction The case of Power Exchange of India Ltd., In Re adjudicated...
Sh. Ashok Chadha v. ITO: Upholding Procedural Requirements in Income Tax Assessments

Sh. Ashok Chadha v. ITO: Upholding Procedural Requirements in Income Tax Assessments

Date: Sep 18, 2010
Sh. Ashok Chadha v. ITO: Upholding Procedural Requirements in Income Tax Assessments Introduction The case of Sh. Ashok Chadha, New Delhi v. ITO, New Delhi adjudicated by the Income Tax Appellate...
H.P. Government Energy Development Agency v. Commissioner of Income-tax: Clarifying the Scope of Section 12AA(3) for Revocation of Registration

H.P. Government Energy Development Agency v. Commissioner of Income-tax: Clarifying the Scope of Section 12AA(3) for Revocation of Registration

Date: Sep 16, 2010
H.P. Government Energy Development Agency v. Commissioner of Income-tax: Clarifying the Scope of Section 12AA(3) for Revocation of Registration Introduction The case of H.P. Government Energy...
Establishment of Tariff Approval Principles for Transmission Charges

Establishment of Tariff Approval Principles for Transmission Charges

Date: Sep 16, 2010
Establishment of Tariff Approval Principles for Transmission Charges Introduction The case of Power Grid Corporation Of India Limited v. Madhya Pradesh Power Transmission Company Ltd. was adjudicated...
Refinement of Penal Interest Application in Housing Allotment Schemes: CGEWHO v. Anil Mishra

Refinement of Penal Interest Application in Housing Allotment Schemes: CGEWHO v. Anil Mishra

Date: Sep 16, 2010
Refinement of Penal Interest Application in Housing Allotment Schemes: CGEWHO v. Anil Mishra Introduction The case of Central Government Employees Welfare Housing Organization (CGEWHO) v. Anil Mishra...
CERC's Landmark Decision on Tariff Approval in Power Transmission

CERC's Landmark Decision on Tariff Approval in Power Transmission

Date: Sep 16, 2010
Central Electricity Regulatory Commission’s Landmark Decision on Tariff Approval in Power Transmission: Power Grid Corporation Of India Limited v. Madhya Pradesh Power Transmission Company Ltd....
Comprehensive Commentary on Commissioner of Income-tax v. Leisure Wear Exports Ltd.

Comprehensive Commentary on Commissioner of Income-tax v. Leisure Wear Exports Ltd.

Date: Sep 15, 2010
Erroneous Use of Section 263: A Detailed Analysis of Commissioner of Income-tax v. Leisure Wear Exports Ltd. Introduction The case of Commissioner of Income-tax, Delhi - II v. Leisure Wear Exports...
Clarifying Section 147 Reassessment Powers under Explanation 3: Insights from Majinder Singh Kang v. Commissioner of Income-Tax

Clarifying Section 147 Reassessment Powers under Explanation 3: Insights from Majinder Singh Kang v. Commissioner of Income-Tax

Date: Sep 14, 2010
Clarifying Section 147 Reassessment Powers under Explanation 3: Insights from Majinder Singh Kang v. Commissioner of Income-Tax Introduction The case of Majinder Singh Kang v. Commissioner of...
Coromandel Paints Ltd. v. Commissioner Of C. Ex., Visakhapatnam: Redefining Job Worker Status in Central Excise Law

Coromandel Paints Ltd. v. Commissioner Of C. Ex., Visakhapatnam: Redefining Job Worker Status in Central Excise Law

Date: Sep 9, 2010
Coromandel Paints Ltd. v. Commissioner Of C. Ex., Visakhapatnam: Redefining Job Worker Status in Central Excise Law Introduction Coromandel Paints Ltd. v. Commissioner Of Central Excise,...
Jurisdictional Limits on Cancellation of Section 12A Registration: Kapoor Educational Society v. Commissioner of Income-tax

Jurisdictional Limits on Cancellation of Section 12A Registration: Kapoor Educational Society v. Commissioner of Income-tax

Date: Sep 7, 2010
Jurisdictional Limits on Cancellation of Section 12A Registration Kapoor Educational Society v. Commissioner of Income-tax Income Tax Appellate Tribunal, 6th September 2010 Introduction The case of...
Doctrine of Consistency in Accounting Practices Upheld: Commissioner of Income-tax v. Jagatjit Industries Ltd.

Doctrine of Consistency in Accounting Practices Upheld: Commissioner of Income-tax v. Jagatjit Industries Ltd.

Date: Sep 7, 2010
Doctrine of Consistency in Accounting Practices Upheld: Commissioner of Income-tax v. Jagatjit Industries Ltd. Introduction The case of Commissioner of Income-tax v. Jagatjit Industries Ltd....
Enhanced Reporting Obligations for FIIs: SEBI's Direction Against Barclays Bank Plc

Enhanced Reporting Obligations for FIIs: SEBI's Direction Against Barclays Bank Plc

Date: Aug 31, 2010
Enhanced Reporting Obligations for FIIs: SEBI's Direction Against Barclays Bank Plc Introduction The Securities and Exchange Board of India (SEBI) initiated regulatory proceedings against Barclays...
SAP Labs India v. Asst. Commissioner of Income Tax: Redefining Transfer Pricing Compliance

SAP Labs India v. Asst. Commissioner of Income Tax: Redefining Transfer Pricing Compliance

Date: Aug 31, 2010
SAP Labs India v. Asst. Commissioner of Income Tax: Redefining Transfer Pricing Compliance Introduction The case of SAP Labs India (P.) Ltd. v. Assistant Commissioner of Income-tax, Circle-12(3),...
Clarification on Section 54F: Availability and Timely Utilization of Funds for Capital Gains Exemption

Clarification on Section 54F: Availability and Timely Utilization of Funds for Capital Gains Exemption

Date: Aug 28, 2010
Clarification on Section 54F: Availability and Timely Utilization of Funds for Capital Gains Exemption Introduction The case of Muneer Khan v. Ito, Ward No. 7(2), Hyderabad adjudicated by the Income...
Recognition of Income for Builders: Upholding Project Completion Method in Unique Enterprises v. Income-Tax Officer

Recognition of Income for Builders: Upholding Project Completion Method in Unique Enterprises v. Income-Tax Officer

Date: Aug 21, 2010
Recognition of Income for Builders: Upholding Project Completion Method in Unique Enterprises v. Income-Tax Officer Introduction The case of Unique Enterprises, G/8, Amin Building, Mumbai v....
CESTAT's Decision on Tax Classification and HSN Alignment in A.B. Mauri India Pvt. Ltd. v. CCE

CESTAT's Decision on Tax Classification and HSN Alignment in A.B. Mauri India Pvt. Ltd. v. CCE

Date: Aug 20, 2010
CESTAT's Decision on Tax Classification and HSN Alignment in A.B. Mauri India Pvt. Ltd. v. CCE Introduction The case of A.B. Mauri India Pvt. Ltd. v. Commissioner of Central Excise, Pune-II...
Income Tax Appellate Tribunal Establishes Distinction Between Section 50C and Section 54F for Capital Gains Exemptions

Income Tax Appellate Tribunal Establishes Distinction Between Section 50C and Section 54F for Capital Gains Exemptions

Date: Aug 14, 2010
Income Tax Appellate Tribunal Establishes Distinction Between Section 50C and Section 54F for Capital Gains Exemptions Introduction The case of Gyan Chand Batra v. Income-tax Officer adjudicated by...
Allowance of Anticipated Losses on Forward Foreign Exchange Contracts by Non-Resident Banking Companies Under Income Tax Act

Allowance of Anticipated Losses on Forward Foreign Exchange Contracts by Non-Resident Banking Companies Under Income Tax Act

Date: Aug 14, 2010
Allowance of Anticipated Losses on Forward Foreign Exchange Contracts by Non-Resident Banking Companies Under Income Tax Act Introduction The case of The Dcit (It)-1(1), Room No. 117, Scindia House,...
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