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All Tribunals Case Commentaries

CESTAT Establishes Precedent on Penalty Imposition under Central Excise Rules 209/209A in Duty Evasion Cases

CESTAT Establishes Precedent on Penalty Imposition under Central Excise Rules 209/209A in Duty Evasion Cases

Date: Aug 7, 2010
CESTAT Establishes Precedent on Penalty Imposition under Central Excise Rules 209/209A in Duty Evasion Cases Introduction The case of Devi Dass Garg v. Commissioner of Central Excise, Delhi-I...
Revenue Neutrality in Valuation Disputes: Insights from Commissioner of Central Excise, Mumbai v. Special Steel Ltd.

Revenue Neutrality in Valuation Disputes: Insights from Commissioner of Central Excise, Mumbai v. Special Steel Ltd.

Date: Aug 5, 2010
Revenue Neutrality in Valuation Disputes: Insights from Commissioner of Central Excise, Mumbai v. Special Steel Ltd. Introduction The case of The Commissioner Of Central Excise, Mumbai v. Special...
Clarifying the Definition of Royalty in Software Licensing: Insights from Commissioner of Income Tax v. Synopsis International Old Ltd.

Clarifying the Definition of Royalty in Software Licensing: Insights from Commissioner of Income Tax v. Synopsis International Old Ltd.

Date: Aug 4, 2010
Clarifying the Definition of Royalty in Software Licensing: Insights from Commissioner of Income Tax v. Synopsis International Old Ltd. Introduction The case of Commissioner of Income Tax v. Synopsis...
Clarifying Section 54F: Investment and Initiation of Construction Suffice for Exemption

Clarifying Section 54F: Investment and Initiation of Construction Suffice for Exemption

Date: Jul 29, 2010
Clarifying Section 54F: Investment and Initiation of Construction Suffice for Exemption Introduction The case of Smt. Rajneet Sandhu vs. DCIT, Chandigarh adjudicated by the Income Tax Appellate...
Bharat Petroleum v. Dharam Pal: Establishing Manufacturer Liability in Defective LPG Cylinders

Bharat Petroleum v. Dharam Pal: Establishing Manufacturer Liability in Defective LPG Cylinders

Date: Jul 29, 2010
Bharat Petroleum v. Dharam Pal: Establishing Manufacturer Liability in Defective LPG Cylinders Introduction The case of Bharat Petroleum Corporation Ltd. v. Dharam Pal adjudicated by the National...
Determining Conditions for Completely Knocked Down (CKD) Imports: Insights from H-D Motor Company India Pvt. Ltd. v. Authority For Advance Rulings

Determining Conditions for Completely Knocked Down (CKD) Imports: Insights from H-D Motor Company India Pvt. Ltd. v. Authority For Advance Rulings

Date: Jul 28, 2010
Determining Conditions for Completely Knocked Down (CKD) Imports: Insights from H-D Motor Company India Pvt. Ltd. v. Authority For Advance Rulings Introduction The case of H-D Motor Company India...
Defining Mutual, Open, and Current Accounts in Telecom Agreements: Insights from Idea Cellular Ltd. v. MTNL

Defining Mutual, Open, and Current Accounts in Telecom Agreements: Insights from Idea Cellular Ltd. v. MTNL

Date: Jul 27, 2010
Defining Mutual, Open, and Current Accounts in Telecom Agreements: Insights from Idea Cellular Ltd. v. Mahanagar Telephone Nigam Ltd. Introduction The case of Idea Cellular Limited v. Mahanagar...
Income Tax Appellate Tribunal Judgment: Entitlement of Share Brokers to Bad Debt Deductions under Section 36(1)(vii)

Income Tax Appellate Tribunal Judgment: Entitlement of Share Brokers to Bad Debt Deductions under Section 36(1)(vii)

Date: Jul 17, 2010
Income Tax Appellate Tribunal Judgment: Entitlement of Share Brokers to Bad Debt Deductions under Section 36(1)(vii) Introduction The case of Deputy Commissioner of Income-tax, Range 7(2), Mumbai v....
Linklaters LLP v. Income-tax Officer: Redefining Permanent Establishment under India-UK Tax Treaty

Linklaters LLP v. Income-tax Officer: Redefining Permanent Establishment under India-UK Tax Treaty

Date: Jul 17, 2010
Linklaters LLP v. Income-tax Officer: Redefining Permanent Establishment under India-UK Tax Treaty Introduction The case of Linklaters LLP v. Income-tax Officer, International Taxation, Ward 1(1)(2),...
Galaxy Indo Fab Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Burden of Proof and Evidence in Excise Duty Disputes

Galaxy Indo Fab Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Burden of Proof and Evidence in Excise Duty Disputes

Date: Jul 15, 2010
Galaxy Indo Fab Ltd. v. Commissioner Of Central Excise: Landmark Ruling on Burden of Proof and Evidence in Excise Duty Disputes Introduction The case of Galaxy Indo Fab. Ltd. v. Commissioner Of...
Limitations on Revisional Powers under Section 263: Insights from Rajiv Arora v. Commissioner of Income Tax-III

Limitations on Revisional Powers under Section 263: Insights from Rajiv Arora v. Commissioner of Income Tax-III

Date: Jul 10, 2010
Limitations on Revisional Powers under Section 263: Insights from Rajiv Arora v. Commissioner of Income Tax-III Introduction The case of Rajiv Arora v. Commissioner of Income-tax-III adjudicated by...
Recognizing Routers and Switches as Computers for Higher Depreciation: DIT Mumbai v. Datacraft India Ltd. Judgment

Recognizing Routers and Switches as Computers for Higher Depreciation: DIT Mumbai v. Datacraft India Ltd. Judgment

Date: Jul 10, 2010
Recognizing Routers and Switches as Computers for Higher Depreciation: Deputy Commissioner of Income-tax, Mumbai v. Datacraft India Ltd. Introduction The case of Deputy Commissioner of Income-tax,...
Inclusion of Exempt Capital Gains in Book Profit under Section 115JB: Precedent Set by Rain Commodities Ltd. v. Deputy Commissioner of Income-tax

Inclusion of Exempt Capital Gains in Book Profit under Section 115JB: Precedent Set by Rain Commodities Ltd. v. Deputy Commissioner of Income-tax

Date: Jul 3, 2010
Inclusion of Exempt Capital Gains in Book Profit under Section 115JB: Precedent Set by Rain Commodities Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Rain Commodities Ltd. v....
Protecting Due Process: The R.S. Yadav v. Union Of India Judgment and Its Implications

Protecting Due Process: The R.S. Yadav v. Union Of India Judgment and Its Implications

Date: Jul 3, 2010
Protecting Due Process: The R.S. Yadav v. Union Of India Judgment and Its Implications Introduction The case of R.S. Yadav v. Union Of India serves as a significant precedent in administrative law,...
Set-off of Unabsorbed Depreciation under Section 32(2) for Assessment Years 1997-98 to 1999-2000 in CIT v. Times Guaranty Limited

Set-off of Unabsorbed Depreciation under Section 32(2) for Assessment Years 1997-98 to 1999-2000 in CIT v. Times Guaranty Limited

Date: Jul 1, 2010
Set-off of Unabsorbed Depreciation under Section 32(2) for Assessment Years 1997-98 to 1999-2000 in CIT v. Times Guaranty Limited Introduction The case of Dy. Commissioner Of Income-Tax Circle 1(3)...
Interpretation of 'Existing Liability' under Section 132B: Seizure of Cash and Adjustment Against Advance Tax Liability

Interpretation of 'Existing Liability' under Section 132B: Seizure of Cash and Adjustment Against Advance Tax Liability

Date: Jul 1, 2010
Interpretation of 'Existing Liability' under Section 132B: Seizure of Cash and Adjustment Against Advance Tax Liability Introduction The case of Nikka Mal Babu Ram v. Assistant Commissioner of...
Advanta India Ltd. v. Deputy Commissioner of Income-tax: Defining Agricultural Income in Hybrid Seed Production

Advanta India Ltd. v. Deputy Commissioner of Income-tax: Defining Agricultural Income in Hybrid Seed Production

Date: Jun 30, 2010
Advanta India Ltd. v. Deputy Commissioner of Income-tax: Defining Agricultural Income in Hybrid Seed Production 1. Introduction The case of Advanta India Ltd. v. Deputy Commissioner of Income-tax...
Royalty Arising in India under Article 12(7) of Indo-Singapore DTAA: Set Satellite (Singapore) Pte. Ltd. v. Addl. Director of Income-tax

Royalty Arising in India under Article 12(7) of Indo-Singapore DTAA: Set Satellite (Singapore) Pte. Ltd. v. Addl. Director of Income-tax

Date: Jun 26, 2010
Royalty Arising in India under Article 12(7) of Indo-Singapore DTAA: Set Satellite (Singapore) Pte. Ltd. v. Additional Director of Income-tax Introduction The case of Set Satellite (Singapore) Pte....
Disciplinary Procedures in Police Misconduct: Insights from Ex Head Constable Dev Dutt v. Union Of India

Disciplinary Procedures in Police Misconduct: Insights from Ex Head Constable Dev Dutt v. Union Of India

Date: Jun 1, 2010
Disciplinary Procedures in Police Misconduct: Insights from Ex Head Constable Dev Dutt v. Union Of India Introduction The case of Ex Head Constable Dev Dutt v. Union Of India adjudicated by the...
Recognition of Deferred Income from Timeshare Membership Fees: Insights from M/s Mahindra Holidays & Resorts v. ACIT, Chennai

Recognition of Deferred Income from Timeshare Membership Fees: Insights from M/s Mahindra Holidays & Resorts v. ACIT, Chennai

Date: May 27, 2010
Recognition of Deferred Income from Timeshare Membership Fees: Insights from M/s Mahindra Holidays & Resorts v. ACIT, Chennai Introduction The case of M/s Mahindra Holidays & Resorts (India) Ltd.,...
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