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All Tribunals Case Commentaries

Spice Communications Ltd. Judgment: Establishing the 25% Allocation for Capital Expenditure in Mixed Expense Cases

Spice Communications Ltd. Judgment: Establishing the 25% Allocation for Capital Expenditure in Mixed Expense Cases

Date: Oct 10, 2009
Taxation of Mixed Expenditures: The Spice Communications Ltd. Judgment and Its Impact on Capital vs Revenue Expense Classification Introduction The case of Income-tax Officer, Ward-9(2), New Delhi v....
Clarification and Enforcement of National Agriculture Insurance Scheme Guidelines: AGRICULTURE INSURANCE CO. OF INDIA LTD. v. SHARANAPPA S. ARAKERI & Ors.

Clarification and Enforcement of National Agriculture Insurance Scheme Guidelines: AGRICULTURE INSURANCE CO. OF INDIA LTD. v. SHARANAPPA S. ARAKERI & Ors.

Date: Oct 9, 2009
Clarification and Enforcement of National Agriculture Insurance Scheme Guidelines: AGRICULTURE INSURANCE CO. OF INDIA LTD. v. SHARANAPPA S. ARAKERI & Ors. Introduction The case of Agriculture...
Clarifying the Applicability of Sections 6(1) and 6(3) of the RTI Act: A Comprehensive Commentary on Shri Ketan Kantilal Modi v. Central Board Of Excise & Customs

Clarifying the Applicability of Sections 6(1) and 6(3) of the RTI Act: A Comprehensive Commentary on Shri Ketan Kantilal Modi v. Central Board Of Excise & Customs

Date: Sep 23, 2009
Clarifying the Applicability of Sections 6(1) and 6(3) of the RTI Act: A Comprehensive Commentary on Shri Ketan Kantilal Modi v. Central Board Of Excise & Customs Introduction The case of Shri Ketan...
CESTAT Judgment in V.K. Enterprises v. Commissioner of C. Ex., Panchkula: Reinforcing Compliance in CENVAT Credit Utilization

CESTAT Judgment in V.K. Enterprises v. Commissioner of C. Ex., Panchkula: Reinforcing Compliance in CENVAT Credit Utilization

Date: Sep 5, 2009
CESTAT Judgment in V.K. Enterprises v. Commissioner of C. Ex., Panchkula: Reinforcing Compliance in CENVAT Credit Utilization Introduction The case of V.K. Enterprises v. Commissioner of Central...
Prem Fabricators v. Commissioner of Central Excise: Defining Manufacture in SEZ Exemptions

Prem Fabricators v. Commissioner of Central Excise: Defining Manufacture in SEZ Exemptions

Date: Sep 4, 2009
Prem Fabricators v. Commissioner of Central Excise: Defining Manufacture in SEZ Exemptions Introduction The case of Prem Fabricators v. Commissioner of Central Excise, Ahmedabad-II revolves around...
Defining Charitable Purposes for Regulatory Bodies: A Comprehensive Analysis of Himachal Pradesh EPPCB v. CIT

Defining Charitable Purposes for Regulatory Bodies: A Comprehensive Analysis of Himachal Pradesh EPPCB v. CIT

Date: Aug 29, 2009
Defining Charitable Purposes for Regulatory Bodies: A Comprehensive Analysis of Himachal Pradesh EPPCB v. CIT Introduction The case of Himachal Pradesh Environment Protection and Pollution Control...
Imposition of Penalty on Uttar Pradesh Power Corporation Ltd. for Grid Code Violations

Imposition of Penalty on Uttar Pradesh Power Corporation Ltd. for Grid Code Violations

Date: Aug 22, 2009
Imposition of Penalty on Uttar Pradesh Power Corporation Ltd. for Grid Code Violations Introduction The case of Uttar Pradesh Power Corporation Ltd., In Re was adjudicated by the Central Electricity...
Restricting Deductions in Proceedings under Section 153A: Suncity Alloys v. Assistant Commissioner of Income-tax

Restricting Deductions in Proceedings under Section 153A: Suncity Alloys v. Assistant Commissioner of Income-tax

Date: Aug 20, 2009
Restricting Deductions in Proceedings under Section 153A: Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner...
Mandatory Levy of Interest under Sections 234B and 234C on Income Computed under Section 115JA: Insights from Kanel Oil & Export Inds. Ltd. v. Joint Commissioner of Income-tax

Mandatory Levy of Interest under Sections 234B and 234C on Income Computed under Section 115JA: Insights from Kanel Oil & Export Inds. Ltd. v. Joint Commissioner of Income-tax

Date: Aug 19, 2009
Mandatory Levy of Interest under Sections 234B and 234C on Income Computed under Section 115JA: Insights from Kanel Oil & Export Inds. Ltd. v. Joint Commissioner of Income-tax Introduction The case...
Interpretation of DEPB Sale Proceeds under Section 28(iiid) in Topman Exports v. Income-tax Officer

Interpretation of DEPB Sale Proceeds under Section 28(iiid) in Topman Exports v. Income-tax Officer

Date: Aug 12, 2009
Interpretation of DEPB Sale Proceeds under Section 28(iiid) in Topman Exports v. Income-tax Officer Introduction The case of M/s Topman Exports v. Income-tax Officer (OSD), 14(2), Mumbai adjudicated...
Establishing Principles for Transmission Tariff Revision Based on Additional Capital Expenditure: CERC's Decision in Power Grid Corporation Ltd. v. Madhya Pradesh Power Trading Company Ltd.

Establishing Principles for Transmission Tariff Revision Based on Additional Capital Expenditure: CERC's Decision in Power Grid Corporation Ltd. v. Madhya Pradesh Power Trading Company Ltd.

Date: Aug 8, 2009
Establishing Principles for Transmission Tariff Revision Based on Additional Capital Expenditure: CERC's Decision in Power Grid Corporation Ltd. v. Madhya Pradesh Power Trading Company Ltd....
Affirming Transaction Value and Evidentiary Standards in Customs Valuation: Sahil Diamonds Pvt. Ltd. v. Commissioner Of Customs, Ahmedabad [CESTAT, 2009]

Affirming Transaction Value and Evidentiary Standards in Customs Valuation: Sahil Diamonds Pvt. Ltd. v. Commissioner Of Customs, Ahmedabad [CESTAT, 2009]

Date: Aug 8, 2009
Affirming Transaction Value and Evidentiary Standards in Customs Valuation Introduction The case of Sahil Diamonds Pvt. Ltd. v. Commissioner Of Customs, Ahmedabad, adjudicated by the Customs, Excise...
Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax: Key Precedents and Legal Insights

Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax: Key Precedents and Legal Insights

Date: Aug 7, 2009
Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax: Key Precedents and Legal Insights Introduction The case of Catholic Syrian Bank Ltd. v. Assistant Commissioner of Income-tax,...
Disallowance of Expenditure Under Section 14A: Cheminvest Ltd. v. Income-tax Officer

Disallowance of Expenditure Under Section 14A: Cheminvest Ltd. v. Income-tax Officer

Date: Aug 6, 2009
Disallowance of Expenditure Under Section 14A: Cheminvest Ltd. v. Income-tax Officer Introduction The case of Cheminvest Ltd. v. Income-tax Officer, Ward 3(3), New Delhi adjudicated by the Income Tax...
Intention Determines Tax Classification: Capital Gains vs Business Income in Ward 33(4), New Delhi v. Rohit Anand

Intention Determines Tax Classification: Capital Gains vs Business Income in Ward 33(4), New Delhi v. Rohit Anand

Date: Aug 1, 2009
Intention Determines Tax Classification: Capital Gains vs Business Income in Ward 33(4), New Delhi v. Rohit Anand Introduction The case of Income Tax Officer, Ward 33(4), New Delhi v. Rohit Anand...
ITAT Clarifies Derivative Transactions as Speculative under Section 43(5) of the Income-tax Act and Prospective Nature of Finance Act Amendments

ITAT Clarifies Derivative Transactions as Speculative under Section 43(5) of the Income-tax Act and Prospective Nature of Finance Act Amendments

Date: Aug 1, 2009
ITAT Clarifies Derivative Transactions as Speculative under Section 43(5) of the Income-tax Act and Prospective Nature of Finance Act Amendments Introduction The case of Shree Capital Services Ltd....
Eligibility for Customs Exemption of Ventilators Integrated with Anaesthesia Apparatus: Wipro GE Medical Systems Pvt. Ltd. v. Commissioner of Customs, Bangalore

Eligibility for Customs Exemption of Ventilators Integrated with Anaesthesia Apparatus: Wipro GE Medical Systems Pvt. Ltd. v. Commissioner of Customs, Bangalore

Date: Jul 30, 2009
Eligibility for Customs Exemption of Ventilators Integrated with Anaesthesia Apparatus: Wipro GE Medical Systems Pvt. Ltd. v. Commissioner of Customs, Bangalore Introduction The case of Wipro GE...
Burden of Proof in Assessing Genuine Gifts: A Comprehensive Analysis of Smt. Kusum Lata Thakral v. CIT

Burden of Proof in Assessing Genuine Gifts: A Comprehensive Analysis of Smt. Kusum Lata Thakral v. CIT

Date: Jul 25, 2009
Burden of Proof in Assessing Genuine Gifts: A Comprehensive Analysis of Smt. Kusum Lata Thakral v. Commissioner of Income-tax Introduction The case of Smt. Kusum Lata Thakral v. Commissioner of...
Assessment Orders Barred by Limitation Period: Shanti Lal Godawat v. Assistant Commissioner of Income-tax

Assessment Orders Barred by Limitation Period: Shanti Lal Godawat v. Assistant Commissioner of Income-tax

Date: Jul 25, 2009
Assessment Orders Barred by Limitation Period: Shanti Lal Godawat v. Assistant Commissioner of Income-tax Introduction The case of Shanti Lal Godawat v. Assistant Commissioner of Income-tax...
Capitalizing Additional Expenditures on Transmission Assets: Power Grid Corp v. Karnataka Power Transmission Corp

Capitalizing Additional Expenditures on Transmission Assets: Power Grid Corp v. Karnataka Power Transmission Corp

Date: Jul 21, 2009
Capitalizing Additional Expenditures on Transmission Assets: Power Grid Corp v. Karnataka Power Transmission Corp Introduction The case of Power Grid Corporation Of India Limited v. Karnataka Power...
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