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.,...
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. 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 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. Commissioner of Central Excise, Raipur (CESTAT, 2010) Introduction The case of...
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 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: 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) 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 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 Introduction The case of Income-Tax Officer, Firozabad v. Bibi Rani Bansal adjudicated on April...
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. 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 (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 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 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 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 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 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 Introduction In the case of The Citizen Co-Operative Society Limited, Hyderabad v. The...