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All Tribunals Case Commentaries

Limitation Principles in Power Purchase Agreements: Gujarat Urja Vikas Nigam Ltd. v. Essar Power Limited

Limitation Principles in Power Purchase Agreements: Gujarat Urja Vikas Nigam Ltd. v. Essar Power Limited

Date: Feb 23, 2010
Limitation Principles in Power Purchase Agreements: Gujarat Urja Vikas Nigam Ltd. v. Essar Power Limited Introduction The case of Gujarat Urja Vikas Nigam Ltd. v. Essar Power Limited adjudicated by...
Affirmation of Plot Area Calculation for Tax Deductions under Section 80-IB(10): Bunty Builders v. Income-tax Officer

Affirmation of Plot Area Calculation for Tax Deductions under Section 80-IB(10): Bunty Builders v. Income-tax Officer

Date: Feb 17, 2010
Affirmation of Plot Area Calculation for Tax Deductions under Section 80-IB(10): Bunty Builders v. Income-tax Officer Introduction The case of Bunty Builders v. Income-tax Officer, Ward 2(2), Pune...
Set-Off of Non-Eligible Unit Losses Against Section 10A Eligible Unit Profits: Insights from Scientific Atlanta India Technology (P.) Ltd. v. ACIT

Set-Off of Non-Eligible Unit Losses Against Section 10A Eligible Unit Profits: Insights from Scientific Atlanta India Technology (P.) Ltd. v. ACIT

Date: Feb 6, 2010
Set-Off of Non-Eligible Unit Losses Against Section 10A Eligible Unit Profits: Insights from Scientific Atlanta India Technology (P.) Ltd. v. ACIT Introduction The case of Scientific Atlanta India...
Judgment Analysis: Section 153C Applicability in Income Tax Assessments – Assistant Commissioner of Income-tax v. Gambhir Silk Mills

Judgment Analysis: Section 153C Applicability in Income Tax Assessments – Assistant Commissioner of Income-tax v. Gambhir Silk Mills

Date: Feb 6, 2010
Section 153C Applicability in Income Tax Assessments – Assistant Commissioner of Income-tax v. Gambhir Silk Mills 1. Introduction The case of Assistant Commissioner of Income-tax v. Gambhir Silk...
Sugamchand C. Shah v. Assistant Commissioner of Income-tax: Clarifying the Distinction Between Business Income and Capital Gains from Share Transactions

Sugamchand C. Shah v. Assistant Commissioner of Income-tax: Clarifying the Distinction Between Business Income and Capital Gains from Share Transactions

Date: Jan 30, 2010
Sugamchand C. Shah v. Assistant Commissioner of Income-tax: Clarifying the Distinction Between Business Income and Capital Gains from Share Transactions Introduction The case of Sugamchand C. Shah v....
Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Sushil Kumar Jain: Clarifying Assessment Procedures under Section 153A

Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Sushil Kumar Jain: Clarifying Assessment Procedures under Section 153A

Date: Jan 21, 2010
Comprehensive Analysis of Deputy Commissioner of Income-Tax v. Sushil Kumar Jain: Clarifying Assessment Procedures under Section 153A Introduction The case of Deputy Commissioner of Income-Tax,...
ITA Confirms Validity of Reassessment and Reiterates 'Wholly and Exclusively' Criterion for Advertisement Expenses

ITA Confirms Validity of Reassessment and Reiterates 'Wholly and Exclusively' Criterion for Advertisement Expenses

Date: Jan 13, 2010
ITA Confirms Validity of Reassessment and Reiterates 'Wholly and Exclusively' Criterion for Advertisement Expenses Introduction The case of M.P. Ramachandran vs. Dcit, Central Circle - 8, Mumbai was...
Tribunal Upholds Non-Discriminatory Signal Supply to Proprietary Concern under Telecom Regulations

Tribunal Upholds Non-Discriminatory Signal Supply to Proprietary Concern under Telecom Regulations

Date: Jan 12, 2010
Tribunal Upholds Non-Discriminatory Signal Supply to Proprietary Concern under Telecom Regulations Introduction The case of M/S Vision Digital Cable Petitioner v. Star Den Media Services Pvt. Ltd. &...
KPTCL vs CERC: Upholding SLDC Responsibilities and Procedural Fairness in Grid Code Compliance

KPTCL vs CERC: Upholding SLDC Responsibilities and Procedural Fairness in Grid Code Compliance

Date: Jan 12, 2010
KPTCL vs CERC: Upholding SLDC Responsibilities and Procedural Fairness in Grid Code Compliance Introduction The case of Karnataka Power Transmission Corporation Ltd. (KPTCL) v. Central Electricity...
TNEB v. TNERC: Establishing the Legality of Infrastructure Development Charges for Wind Energy Generators

TNEB v. TNERC: Establishing the Legality of Infrastructure Development Charges for Wind Energy Generators

Date: Jan 9, 2010
TNEB v. TNERC: Establishing the Legality of Infrastructure Development Charges for Wind Energy Generators 1. Introduction The case of Tamil Nadu Electricity Board (TNEB) v. Tamil Nadu Electricity...
Recognition of Development Agencies as Consumers: DDA vs DERC Judgment on Electrification Cost Sharing

Recognition of Development Agencies as Consumers: DDA vs DERC Judgment on Electrification Cost Sharing

Date: Jan 7, 2010
Recognition of Development Agencies as Consumers: DDA vs DERC Judgment on Electrification Cost Sharing Introduction The case of Delhi Development Authority (DDA) versus the Delhi Electricity...
Clarification on Definition of Similar Goods for DTA Clearances Under Central Excise Notification

Clarification on Definition of Similar Goods for DTA Clearances Under Central Excise Notification

Date: Jan 6, 2010
Clarification on Definition of Similar Goods for DTA Clearances Under Central Excise Notification Introduction The case of M/S. Meghmani Industries Limited (S) v. Commissioner, C. Excise Ahmedabad-I...
Reaffirmation of Reassessment Jurisdiction and Dual Deductions Restrictions: Analysis of Income-Tax Officer, Coy. Circle v. 13(2), New Delhi

Reaffirmation of Reassessment Jurisdiction and Dual Deductions Restrictions: Analysis of Income-Tax Officer, Coy. Circle v. 13(2), New Delhi

Date: Jan 2, 2010
Reaffirmation of Reassessment Jurisdiction and Dual Deductions Restrictions: Analysis of Income-Tax Officer, Coy. Circle v. 13(2), New Delhi Introduction The case of Income-Tax Officer, Coy. Circle...
Clarifying the Scope of Section 153A Assessments: Anil Kumar Bhatia v. Assistant Commissioner of Income-tax

Clarifying the Scope of Section 153A Assessments: Anil Kumar Bhatia v. Assistant Commissioner of Income-tax

Date: Jan 2, 2010
Clarifying the Scope of Section 153A Assessments: Anil Kumar Bhatia v. Assistant Commissioner of Income-tax Introduction The case of Anil Kumar Bhatia v. Assistant Commissioner of Income-tax...
Rigorous Scrutiny of Share Capital Transactions: Insights from M/S. Amtrac Automotive India Pvt. Ltd. v. ACIT

Rigorous Scrutiny of Share Capital Transactions: Insights from M/S. Amtrac Automotive India Pvt. Ltd. v. ACIT

Date: Jan 1, 2010
Rigorous Scrutiny of Share Capital Transactions: Insights from M/S. Amtrac Automotive India Pvt. Ltd. v. ACIT Introduction The case of M/S. Amtrac Automotive India Pvt. Ltd. v. Assessing Officer,...
Reaffirmation of Burden of Proof Principles under Section 68: Commissioner of Income-tax v. Kishori Lal Construction Ltd.

Reaffirmation of Burden of Proof Principles under Section 68: Commissioner of Income-tax v. Kishori Lal Construction Ltd.

Date: Dec 24, 2009
Reaffirmation of Burden of Proof Principles under Section 68: Commissioner of Income-tax v. Kishori Lal Construction Ltd. Introduction The case of Commissioner of Income-tax, Delhi-II v. Kishori Lal...
Reclassification of Interest Income from Temporary Surplus Funds as Business Income: Insights from Voltas International Ltd. v. Assistant Commissioner of Income-tax

Reclassification of Interest Income from Temporary Surplus Funds as Business Income: Insights from Voltas International Ltd. v. Assistant Commissioner of Income-tax

Date: Dec 22, 2009
Reclassification of Interest Income from Temporary Surplus Funds as Business Income: Insights from Voltas International Ltd. v. Assistant Commissioner of Income-tax Introduction Voltas International...
Income Estimation and TDS Non-Deduction: Insights from K. Srinivas Naidu v. Assistant Commissioner of Income Tax

Income Estimation and TDS Non-Deduction: Insights from K. Srinivas Naidu v. Assistant Commissioner of Income Tax

Date: Dec 19, 2009
Income Estimation and TDS Non-Deduction: Insights from K. Srinivas Naidu v. Assistant Commissioner of Income Tax Introduction The case of K. Srinivas Naidu v. Assistant Commissioner of Income Tax...
Recognition of Income for Real Estate Developers: Project Completion Method Upheld in Awadhesh Builders v. Income-tax Officer

Recognition of Income for Real Estate Developers: Project Completion Method Upheld in Awadhesh Builders v. Income-tax Officer

Date: Dec 19, 2009
Recognition of Income for Real Estate Developers: Project Completion Method Upheld in Awadhesh Builders v. Income-tax Officer Introduction The case of Awadhesh Builders v. Income-tax Officer...
Export Incentives Not Eligible for Section 80 IB Deduction: Insights from M/S. Liberty India v. CIT(A)

Export Incentives Not Eligible for Section 80 IB Deduction: Insights from M/S. Liberty India v. CIT(A)

Date: Dec 11, 2009
Export Incentives Not Eligible for Section 80 IB Deduction: Insights from M/S. Liberty India v. CIT(A) Introduction The case of M/S. Liberty India v. Asstt. Commissioner Of Income Tax represents a...
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