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All Tribunals Case Commentaries

Taxation of Fees for Technical Services: Ashapura Minichem Ltd. v. Assistant Director of Income-tax

Taxation of Fees for Technical Services: Ashapura Minichem Ltd. v. Assistant Director of Income-tax

Date: May 22, 2010
Taxation of Fees for Technical Services: Ashapura Minichem Ltd. v. Assistant Director of Income-tax Introduction The case of Ashapura Minichem Ltd. v. Assistant Director of Income-tax, International...
Establishing Authority to Reopen Income Tax Assessments Under Section 147: Commentary on Asstt. Commissioner Of Income Tax-11(2), Mumbai v. Kanga & Co.

Establishing Authority to Reopen Income Tax Assessments Under Section 147: Commentary on Asstt. Commissioner Of Income Tax-11(2), Mumbai v. Kanga & Co.

Date: May 15, 2010
Establishing Authority to Reopen Income Tax Assessments Under Section 147: Commentary on Asstt. Commissioner Of Income Tax-11(2), Mumbai v. Kanga & Co. Introduction The case of Asstt. Commissioner Of...
Enhanced Consumer Protection in Automobile Sales: Insights from Sushila Automobiles Pvt. Ltd. v. Dr. Birendra Narain Prasad Doranda

Enhanced Consumer Protection in Automobile Sales: Insights from Sushila Automobiles Pvt. Ltd. v. Dr. Birendra Narain Prasad Doranda

Date: May 8, 2010
Enhanced Consumer Protection in Automobile Sales: Insights from Sushila Automobiles Pvt. Ltd. v. Dr. Birendra Narain Prasad Doranda Introduction The landmark case of Sushila Automobiles Pvt. Ltd. v....
Exclusion of Cement and Steel Structural Supports from Capital Goods and Inputs under CENVAT: Vandana Global Ltd. v. CCE, Raipur

Exclusion of Cement and Steel Structural Supports from Capital Goods and Inputs under CENVAT: Vandana Global Ltd. v. CCE, Raipur

Date: May 1, 2010
Exclusion of Cement and Steel Structural Supports from Capital Goods and Inputs under CENVAT: Vandana Global Ltd. v. Commissioner of Central Excise, Raipur (CESTAT, 2010) Introduction The case of...
D.R. Sharma v. Essar Oil Limited: Establishing Rigorous Protocols for Debenture Transfers

D.R. Sharma v. Essar Oil Limited: Establishing Rigorous Protocols for Debenture Transfers

Date: May 1, 2010
D.R. Sharma v. Essar Oil Limited: Establishing Rigorous Protocols for Debenture Transfers Introduction The case of D.R. Sharma v. Essar Oil Limited was adjudicated by the Company Law Board on April...
Retrospective Notional Promotion for Retired Government Employees: Insights from P.G. George v. Union Of India

Retrospective Notional Promotion for Retired Government Employees: Insights from P.G. George v. Union Of India

Date: Apr 23, 2010
Retrospective Notional Promotion for Retired Government Employees: Insights from P.G. George v. Union Of India Introduction P.G. George v. Union Of India is a landmark decision by the Central...
Non-Taxation of Strategic Consulting Services under India-Switzerland DTAA: Ballard Estate v. Preroy A.G.

Non-Taxation of Strategic Consulting Services under India-Switzerland DTAA: Ballard Estate v. Preroy A.G.

Date: Apr 17, 2010
Non-Taxation of Strategic Consulting Services under India-Switzerland DTAA: Room No. 120, Scindia House, Ballard Estate N.M. Road Mumbai v. Preroy A.G. Introduction The case of Room No. 120, Scindia...
Ensuring Arm's Length Profitability in Transfer Pricing: Insights from Tweezerman (India) v. Addl. CIT

Ensuring Arm's Length Profitability in Transfer Pricing: Insights from Tweezerman (India) v. Addl. CIT

Date: Apr 16, 2010
Ensuring Arm's Length Profitability in Transfer Pricing: Insights from Tweezerman (India) Ltd. v. Addl. CIT Introduction The case of Tweezerman (India) (P.) Ltd. v. Additional Commissioner of Income...
Clarification on Section 2(22)(e) of the Income-tax Act: Deemed Dividend Applicability to Non-Shareholders

Clarification on Section 2(22)(e) of the Income-tax Act: Deemed Dividend Applicability to Non-Shareholders

Date: Apr 14, 2010
Clarification on Section 2(22)(e) of the Income-tax Act: Deemed Dividend Applicability to Non-Shareholders Introduction The case of M/S MTAR Technologies (P) Ltd. Hyderabad v. ACIT, Circle 14(2)...
Tribunal Upholds Long Term Capital Gains Exemption in Income-Tax Officer, Firozabad v. Bibi Rani Bansal

Tribunal Upholds Long Term Capital Gains Exemption in Income-Tax Officer, Firozabad v. Bibi Rani Bansal

Date: Apr 14, 2010
Tribunal Upholds Long Term Capital Gains Exemption in Income-Tax Officer, Firozabad v. Bibi Rani Bansal Introduction The case of Income-Tax Officer, Firozabad v. Bibi Rani Bansal adjudicated on April...
Comprehensive Commentary on Power Grid Corporation Of India Limited v. Madhya Pradesh Power Transmission Company Ltd.

Comprehensive Commentary on Power Grid Corporation Of India Limited v. Madhya Pradesh Power Transmission Company Ltd.

Date: Apr 8, 2010
Enhancement of Transmission Tariffs through Additional Capital Expenditure: Insights from Power Grid Corporation v. MPPTCL Introduction The case of Power Grid Corporation Of India Limited v. Madhya...
CERC's Methodology for Revising Transmission Tariffs: Power Grid Corp. v. MP Power Transmission Co.

CERC's Methodology for Revising Transmission Tariffs: Power Grid Corp. v. MP Power Transmission Co.

Date: Apr 8, 2010
CERC's Methodology for Revising Transmission Tariffs: Power Grid Corp. v. MP Power Transmission Co. 1. Introduction The case of Power Grid Corporation Of India Limited v. Madhya Pradesh Power...
Comparable Uncontrolled Price Method and Comprehensive Transfer Pricing Adjustments: Insights from Intervet India v. CIT(A)

Comparable Uncontrolled Price Method and Comprehensive Transfer Pricing Adjustments: Insights from Intervet India v. CIT(A)

Date: Apr 1, 2010
Comparable Uncontrolled Price Method and Comprehensive Transfer Pricing Adjustments: Insights from Intervet India (P.) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Intervet...
Non-Execution of Tribunal Orders Pending Higher Court Review: Lal Chand Ram (Dr.) v. Union Of India

Non-Execution of Tribunal Orders Pending Higher Court Review: Lal Chand Ram (Dr.) v. Union Of India

Date: Mar 27, 2010
Non-Execution of Tribunal Orders Pending Higher Court Review: Lal Chand Ram (Dr.) v. Union Of India Introduction The case of Lal Chand Ram (Dr.) v. Union Of India adjudicated by the Central...
Unaccounted Sales and Set-Off Provisions: Insights from V. R. Textiles v. Joint Commissioner of Income-tax

Unaccounted Sales and Set-Off Provisions: Insights from V. R. Textiles v. Joint Commissioner of Income-tax

Date: Mar 23, 2010
Unaccounted Sales and Set-Off Provisions: Insights from V. R. Textiles v. Joint Commissioner of Income-tax Introduction The case of V. R. Textiles v. Joint Commissioner of Income-tax adjudicated by...
Refining the Scope of Fees for Technical Services and Permanent Establishment under India-UK DTAA: Insights from Real Resourcing Limited v. Dit

Refining the Scope of Fees for Technical Services and Permanent Establishment under India-UK DTAA: Insights from Real Resourcing Limited v. Dit

Date: Mar 6, 2010
Refining the Scope of Fees for Technical Services and Permanent Establishment under India-UK DTAA: Insights from Real Resourcing Limited v. Dit Introduction The case of Real Resourcing Limited v. Dit...
Sarla Performance Fibers Ltd. v. Commissioner Of C.E.X., Vapi (2010): Principle on Limiting Education Cess for 100% EOUs in Clearances to DTA

Sarla Performance Fibers Ltd. v. Commissioner Of C.E.X., Vapi (2010): Principle on Limiting Education Cess for 100% EOUs in Clearances to DTA

Date: Feb 27, 2010
Sarla Performance Fibers Ltd. v. Commissioner Of C.E.X., Vapi (2010): Principle on Limiting Education Cess for 100% EOUs in Clearances to DTA Introduction The case of Sarla Performance Fibers Ltd. v....
Voidance of Insurance Contract Due to Non-Disclosure of Material Facts: Tata AIG vs. Gulzari Singh

Voidance of Insurance Contract Due to Non-Disclosure of Material Facts: Tata AIG vs. Gulzari Singh

Date: Feb 27, 2010
Voidance of Insurance Contract Due to Non-Disclosure of Material Facts: Tata AIG vs. Gulzari Singh Introduction The case of Tata AIG General Insurance Company Ltd. v. Gulzari Singh adjudicated by the...
Mutuality and Reasonable Cause: ITAT Clears Cooperative Society from Income Tax Penalties on Cash Transactions

Mutuality and Reasonable Cause: ITAT Clears Cooperative Society from Income Tax Penalties on Cash Transactions

Date: Feb 27, 2010
Mutuality and Reasonable Cause: ITAT Clears Cooperative Society from Income Tax Penalties on Cash Transactions Introduction In the case of The Citizen Co-Operative Society Limited, Hyderabad v. The...
Establishing the Necessity of Collusion in Price Manipulation: Commentary on Vikas Ganeshmal Bengani v. SEBI

Establishing the Necessity of Collusion in Price Manipulation: Commentary on Vikas Ganeshmal Bengani v. SEBI

Date: Feb 26, 2010
Establishing the Necessity of Collusion in Price Manipulation: Commentary on Vikas Ganeshmal Bengani v. SEBI Introduction The case of Vikas Ganeshmal Bengani v. Whole Time Member, Securities and...
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