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SEBI Judgment on Control Acquisition Without Public Announcement: A Comprehensive Analysis Introduction The Securities and Exchange Board of India (SEBI), the regulatory authority for securities...
Clarifying the Scope of 'Fees for Technical Services' under Section 194J: Insights from Deputy Commissioner of Income-tax v. Angel Broking Ltd. Introduction The case of Deputy Commissioner of...
Interpretation of ‘Immediately’ in Insurance Policies: New Precedent Established in New India Assurance Co. Ltd. v. Trilochan Jane Introduction The case of New India Assurance Company Limited v....
Suspension of Stock Broker Registration for Nonpayment of Fees under SEBI Act Introduction The case of Triumph Retail Broking Services Ltd., In Re (Registration Fees) adjudicated by the Securities...
Valuation Principles for Post-Clearance Processing Under Central Excise: CESTAT's Ruling in Commissioner of Central Excise, Nasik v. M/S Mahindra & Mahindra Ltd. Introduction The case of Commissioner...
Taxation of Excise Duty Refunds and Interest Subsidies: Shree Balaji Alloys v. Income-Tax Officer Establishes Revenue Receipt Classification Introduction The case of Shree Balaji Alloys v. Income-Tax...
CESTAT Upholds Binding Nature of Tribunal Decisions in Customs Import Licensing Disputes: Videocon International Ltd. v. Commissioner of Customs, Mumbai Introduction The case of Videocon...
Defining 'Consumer' in Property Allotment Cases: Insights from Punjab Urban Planning and Development Authority v. Krishan Pal Chander Introduction The case of The Punjab Urban Planning and...
Reevaluation of Insurance Claims Procedures: Insights from New India Assurance Co. v. Rabindra Narayan Introduction The case of New India Assurance Company Limited v. Rabindra Narayan adjudicated by...
Interpretation of Initial Year and Computation under Section 80-IA(5) of the Income Tax Act: Rangamma Steels & Malleables v. Assistant Commissioner of Income-tax Introduction The case of Rangamma...
Regulatory Discretion in Financial Truing Up: Kerala State Electricity Board v. Kerala State Electricity Regulatory Commission Introduction The case of Kerala State Electricity Board v. Kerala State...
Establishing the Transactional Net Margin Method (TNMM) as the Appropriate Transfer Pricing Methodology: A Comprehensive Analysis of IL Jin Electronics (I) (P.) Ltd. v. Assistant Commissioner of...
Strict Enforcement of Grid Code: CERC's Landmark Judgment Against Uttar Pradesh Power Corporation Ltd. Introduction The case of Uttar Pradesh Power Corporation Ltd., In Re adjudicated by the Central...
Interest-Free Loans Between Associated Enterprises: Insights from Perot Systems TSI (India) Ltd. v. Deputy Commissioner of Income-tax 1. Introduction The case of Perot Systems TSI (India) Ltd. v....
Clarifying Deduction Eligibility under Section 80-IA(4): Insights from B.T. Patil & Sons Belgaum Construction v. AC of Income-Tax Introduction The case of B.T. Patil & Sons Belgaum Construction (P.)...
Strict Interpretation of Section 40(a)(ia) in Income Tax Assessments: Insights from Teja Construction v. Assistant Commissioner of Income-Tax Introduction The case of Teja Construction v. Assistant...
Determination of Arm's Length Price under TNMM in Deputy Commissioner of Income-tax v. Quark Systems (P.) Ltd. Introduction The case of Deputy Commissioner of Income-tax v. Quark Systems (P.) Ltd....
Taxation of Foreign Companies under DTAA: Insights from Joint Commissioner of Income-tax vs. State Bank of Mauritius Ltd. Introduction The case of Joint Commissioner of Income-tax, Special Range 12...
Indexed Cost of Acquisition for Gifted Assets: Manjula J. Shah Case Analysis Introduction The case of Deputy Commissioner of Income-tax, 12(2) v. Manjula J. Shah adjudicated by the Income Tax...
Kailashnath Malhotra v. Joint Commissioner of Income-tax: Clarifying Rectification under Section 254(2) Introduction The case Kailashnath Malhotra v. Joint Commissioner of Income-tax, Special Range...