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...
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. 1. Introduction The case of Income-tax Officer v. Baker Technical...
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 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 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 Introduction The case...
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, 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 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 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 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 Introduction The case of Commissioner of Service Tax, Delhi v....
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 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 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 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 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 Introduction The case of Jaipur Vidyut...
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...