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  • Commentaries
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All Tribunals Case Commentaries

Tribunal Upholds Procedural Integrity in Tata Communications Ltd. v. Joint Commissioner of Income-tax

Tribunal Upholds Procedural Integrity in Tata Communications Ltd. v. Joint Commissioner of Income-tax

Date: Jul 11, 2009
Tribunal Upholds Procedural Integrity in Tata Communications Ltd. v. Joint Commissioner of Income-tax Case Citation: Tata Communications Ltd. v. Joint Commissioner of Income-tax, Special Range 1,...
Determination of Annual Letting Value Under Section 23: Insights from Income-tax Officer v. Baker Technical Services (P.) Ltd.

Determination of Annual Letting Value Under Section 23: Insights from Income-tax Officer v. Baker Technical Services (P.) Ltd.

Date: Jul 7, 2009
Determination of Annual Letting Value Under Section 23: Insights from Income-tax Officer v. Baker Technical Services (P.) Ltd. 1. Introduction The case of Income-tax Officer v. Baker Technical...
CESTAT Reinforces Strict Evidentiary Standards in Modvat Credit Cases: Rutvi Steel Decision

CESTAT Reinforces Strict Evidentiary Standards in Modvat Credit Cases: Rutvi Steel Decision

Date: Jul 2, 2009
CESTAT Reinforces Strict Evidentiary Standards in Modvat Credit Cases: Rutvi Steel Decision Introduction The case of Rutvi Steel And Alloys v. Commissioner Of Central Excise, Rajkot adjudicated by...
Capitalization of Additional Expenditure in Electricity Tariff Regulation: NTPC v UPSEB

Capitalization of Additional Expenditure in Electricity Tariff Regulation: NTPC v UPSEB

Date: Jul 2, 2009
Capitalization of Additional Expenditure in Electricity Tariff Regulation: NTPC v UPSEB Introduction The case of National Thermal Power Corporation Ltd. (NTPC) v. Uttar Pradesh Power Corporation Ltd....
Penalties Under Section 271(1)(c) Affirmed in ITAT Ahmedabad v. Kirit Dahyabhai Patel

Penalties Under Section 271(1)(c) Affirmed in ITAT Ahmedabad v. Kirit Dahyabhai Patel

Date: Jun 26, 2009
Penalties Under Section 271(1)(c) Affirmed in ITAT Ahmedabad v. Kirit Dahyabhai Patel Introduction The case of Assistant Commissioner of Income-tax, CC-1(3), Ahmedabad v. Kirit Dahyabhai Patel...
Dual Pricing Practices and Transaction Value under the Central Excise Act: A Comprehensive Analysis of Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise, Nasik

Dual Pricing Practices and Transaction Value under the Central Excise Act: A Comprehensive Analysis of Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise, Nasik

Date: Jun 18, 2009
Dual Pricing Practices and Transaction Value under the Central Excise Act: A Comprehensive Analysis of Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise, Nasik Introduction The case...
Schefenacker Motherson Ltd. v. Income-Tax Officer: Depreciation in Transfer Pricing Analysis

Schefenacker Motherson Ltd. v. Income-Tax Officer: Depreciation in Transfer Pricing Analysis

Date: Jun 12, 2009
Schefenacker Motherson Ltd. v. Income-Tax Officer: Depreciation in Transfer Pricing Analysis Introduction The case of Schefenacker Motherson Ltd. v. Income-Tax Officer adjudicated by the Income Tax...
Transfer Pricing Adjustments in Tax-Exempt EOUs: Commentary on Assistant Commissioner of Income-tax v. MSS India (P.) Ltd.

Transfer Pricing Adjustments in Tax-Exempt EOUs: Commentary on Assistant Commissioner of Income-tax v. MSS India (P.) Ltd.

Date: May 30, 2009
Transfer Pricing Adjustments in Tax-Exempt EOUs: Commentary on Assistant Commissioner of Income-tax, Circle 2, Nashik v. MSS India (P.) Ltd. Introduction The case of Assistant Commissioner of...
Non-Recognition of Liaison Offices as Permanent Establishments under DTAA: A Commentary on K.T. Corporation v. Director Of Income-Tax

Non-Recognition of Liaison Offices as Permanent Establishments under DTAA: A Commentary on K.T. Corporation v. Director Of Income-Tax

Date: May 30, 2009
Non-Recognition of Liaison Offices as Permanent Establishments under DTAA: A Commentary on K.T. Corporation v. Director Of Income-Tax Introduction The case of K.T. Corporation v. Director Of...
CESTAT Upholds Judicial Discipline and Procedural Integrity in Referral to Larger Bench: Vandana Global Ltd. Case

CESTAT Upholds Judicial Discipline and Procedural Integrity in Referral to Larger Bench: Vandana Global Ltd. Case

Date: May 28, 2009
CESTAT Upholds Judicial Discipline and Procedural Integrity in Referral to Larger Bench: Vandana Global Ltd. Case Introduction The case of Vandana Global Ltd. v. Commissioner Of Central Excise,...
Clarifying Adjusted Book Profits under Section 115JA: The Goetze (India) Ltd. v. CIT-IV Judgment

Clarifying Adjusted Book Profits under Section 115JA: The Goetze (India) Ltd. v. CIT-IV Judgment

Date: May 21, 2009
Clarifying Adjusted Book Profits under Section 115JA: The Goetze (India) Ltd. v. CIT-IV Judgment 1. Introduction The case of Goetze (India) Ltd. v. Commissioner of Income-tax-IV, adjudicated by the...
CESTAT Upholds Rebate Eligibility for Export Service Providers Despite Procedural Lapses and Broad Interpretation of Input Services

CESTAT Upholds Rebate Eligibility for Export Service Providers Despite Procedural Lapses and Broad Interpretation of Input Services

Date: May 19, 2009
CESTAT Upholds Rebate Eligibility for Export Service Providers Despite Procedural Lapses and Broad Interpretation of Input Services Introduction The case of Commissioner of Service Tax, Delhi v....
Reassessment Under Section 147: Limits and Implications Post Block Assessment Challenges

Reassessment Under Section 147: Limits and Implications Post Block Assessment Challenges

Date: May 15, 2009
Reassessment Under Section 147: Limits and Implications Post Block Assessment Challenges Introduction The case of M.P. Ramachandran v. Deputy Commissioner of Income-tax, Central Circle 8, Mumbai...
CESTAT Hyderabad Upholds Classification of Soap Stock as Waste in Refining Operations

CESTAT Hyderabad Upholds Classification of Soap Stock as Waste in Refining Operations

Date: May 14, 2009
CESTAT Hyderabad Upholds Classification of Soap Stock as Waste in Refining Operations Introduction The case of Commissioner Of C. Ex., Hyderabad v. Priyanka Refineries Ltd. adjudicated by the Central...
Strict Compliance to National Phase Entry Time Limits Affirmed in Pri Limited v. Controller Of Patents

Strict Compliance to National Phase Entry Time Limits Affirmed in Pri Limited v. Controller Of Patents

Date: May 13, 2009
Strict Compliance to National Phase Entry Time Limits Affirmed in Pri Limited v. Controller Of Patents 1. Introduction The case of Pri Limited v. Controller Of Patents adjudicated by the Intellectual...
Recognition of Construction as a Service Industry for Concessional Duty Rates: Mysore Cements Ltd. v. CCE, Bangalore-II

Recognition of Construction as a Service Industry for Concessional Duty Rates: Mysore Cements Ltd. v. CCE, Bangalore-II

Date: May 7, 2009
Recognition of Construction as a Service Industry for Concessional Duty Rates Introduction The case of Mysore Cements Ltd. v. Commissioner Of Central Excise, Bangalore-II addresses the eligibility of...
Central Information Commission Establishes Right to Access Software Design Information Under RTI Act 2005

Central Information Commission Establishes Right to Access Software Design Information Under RTI Act 2005

Date: May 5, 2009
Central Information Commission Establishes Right to Access Software Design Information Under RTI Act 2005 Introduction The case of Brig. (Retd.) Ujjal Dasgupta v. Centre For Development Of Advanced...
Transmission Charges Not Considered "Fees for Technical Services" under Section 194J: Jaipur Vidyut Vitran Nigam Ltd. v. Deputy Commissioner of Income-tax

Transmission Charges Not Considered "Fees for Technical Services" under Section 194J: Jaipur Vidyut Vitran Nigam Ltd. v. Deputy Commissioner of Income-tax

Date: May 1, 2009
Transmission Charges Not Considered "Fees for Technical Services" under Section 194J: Jaipur Vidyut Vitran Nigam Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Jaipur Vidyut...
Redefining "Housing Project" Eligibility under Section 80-IB: Vandana Properties v. Assistant Commissioner

Redefining "Housing Project" Eligibility under Section 80-IB: Vandana Properties v. Assistant Commissioner

Date: Apr 30, 2009
Redefining "Housing Project" Eligibility under Section 80-IB: Vandana Properties v. Assistant Commissioner Introduction The case of Vandana Properties v. Assistant Commissioner of Income-tax, Circle...
Precedent on Penal Provisions: Kanbay Software India v. Deputy Commissioner of Income-tax

Precedent on Penal Provisions: Kanbay Software India v. Deputy Commissioner of Income-tax

Date: Apr 29, 2009
Establishing Precedents on Penal Provisions under Section 271(1)(c): Insights from Kanbay Software India v. Deputy Commissioner of Income-tax Introduction The case of Kanbay Software India (P.) Ltd....
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