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All Tribunals Case Commentaries

Rajalakshmi Mills Ltd. v. Income-tax Officer: Establishing the Primacy of Section 40A(7) in Gratuity Provision Deductions

Rajalakshmi Mills Ltd. v. Income-tax Officer: Establishing the Primacy of Section 40A(7) in Gratuity Provision Deductions

Date: Apr 25, 2009
Rajalakshmi Mills Ltd. v. Income-tax Officer: Establishing the Primacy of Section 40A(7) in Gratuity Provision Deductions Introduction The case of Rajalakshmi Mills Ltd. v. Income-tax Officer,...
Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax: Landmark Ruling on TDS and DTAA Implications

Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax: Landmark Ruling on TDS and DTAA Implications

Date: Apr 10, 2009
Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax: Landmark Ruling on TDS and DTAA Implications Introduction The case of Mahindra & Mahindra Ltd. v. Deputy Commissioner of Income-tax, TDS...
Clarification on Deduction under Section 80-IB (10) for Mixed-Use Housing Projects: Brahma Associates v. Joint Commissioner of Income-tax

Clarification on Deduction under Section 80-IB (10) for Mixed-Use Housing Projects: Brahma Associates v. Joint Commissioner of Income-tax

Date: Apr 7, 2009
Clarification on Deduction under Section 80-IB (10) for Mixed-Use Housing Projects Brahma Associates v. Joint Commissioner of Income-tax (OSD), Circle 4, Pune Court: Income Tax Appellate Tribunal...
Pre-June 2007 Works Contracts Exempt from Service Tax: Commentary on Cemex Engineers v. Commissioner of Service Tax, Cochin

Pre-June 2007 Works Contracts Exempt from Service Tax: Commentary on Cemex Engineers v. Commissioner of Service Tax, Cochin

Date: Apr 1, 2009
Pre-June 2007 Works Contracts Exempt from Service Tax Comprehensive Commentary on Cemex Engineers v. Commissioner of Service Tax, Cochin 1. Introduction The case of Cemex Engineers v. Commissioner of...
Taxation of Long-Term Capital Gains for Non-Resident Companies: Insights from Four Star Oil & Gas Co. v. Director Of Income Tax

Taxation of Long-Term Capital Gains for Non-Resident Companies: Insights from Four Star Oil & Gas Co. v. Director Of Income Tax

Date: Apr 1, 2009
Taxation of Long-Term Capital Gains for Non-Resident Companies: Insights from Four Star Oil & Gas Co. v. Director Of Income Tax Introduction The case of Four Star Oil & Gas Co. v. Director Of Income...
IPAB Dismisses Rectification in Prem Sagar v. P. Ram Chand & Company: Jurisdictional Insights

IPAB Dismisses Rectification in Prem Sagar v. P. Ram Chand & Company: Jurisdictional Insights

Date: Apr 1, 2009
IPAB Dismisses Rectification in Prem Sagar v. P. Ram Chand & Company: Jurisdictional Insights Introduction The case of Prem Sagar v. P. Ram Chand & Company adjudicated by the Intellectual Property...
Valuation Principles under Central Excise Act: Insights from Cera Boards & Doors v. Commissioner of Central Excise, Calicut

Valuation Principles under Central Excise Act: Insights from Cera Boards & Doors v. Commissioner of Central Excise, Calicut

Date: Mar 25, 2009
Valuation Principles under Central Excise Act: Insights from Cera Boards & Doors v. Commissioner of Central Excise, Calicut Introduction The case of Cera Boards & Doors v. Commissioner Of Central...
Clarification on Penalty Imposition under Section 271(1)(c) – VIP Industries Ltd. Judgment Analysis

Clarification on Penalty Imposition under Section 271(1)(c) – VIP Industries Ltd. Judgment Analysis

Date: Mar 21, 2009
Clarification on Penalty Imposition under Section 271(1)(c) – VIP Industries Ltd. Judgment Analysis Introduction The case of Assistant Commissioner of Income-tax, Central Circle 32, Mumbai v. VIP...
Skoda Auto India v. CIT: Nuanced Application of TNMM in Transfer Pricing and Upholding of 5% Variation under Section 92C(2)

Skoda Auto India v. CIT: Nuanced Application of TNMM in Transfer Pricing and Upholding of 5% Variation under Section 92C(2)

Date: Mar 13, 2009
Skoda Auto India v. CIT: Nuanced Application of TNMM in Transfer Pricing and Upholding of 5% Variation under Section 92C(2) 1. Introduction The case of Skoda Auto India (P.) Ltd. v. Assistant...
Parity Principle Enforced in Section 10B for Export Turnover and Total Turnover

Parity Principle Enforced in Section 10B for Export Turnover and Total Turnover

Date: Mar 7, 2009
Parity Principle Enforced in Section 10B for Export Turnover and Total Turnover Introduction The judgment in Income-tax Officer, Company Ward-VI(1), Chennai v. Sak Soft Ltd., delivered by the Income...
Revision Petition in L.I.C Of India v. Ram Narayan Yadav: Clarification on Policy Lapse and Entitlement

Revision Petition in L.I.C Of India v. Ram Narayan Yadav: Clarification on Policy Lapse and Entitlement

Date: Mar 3, 2009
Revision Petition in L.I.C Of India v. Ram Narayan Yadav: Clarification on Policy Lapse and Entitlement Introduction The case of L.I.C Of India v. Ram Narayan Yadav revolves around a dispute between...
Clarification on Section 80-IA Deduction for Rail Systems and Inland Container Depots: CONCOR v. Income Tax Authority

Clarification on Section 80-IA Deduction for Rail Systems and Inland Container Depots: CONCOR v. Income Tax Authority

Date: Feb 28, 2009
Clarification on Section 80-IA Deduction for Rail Systems and Inland Container Depots: CONCOR v. Income Tax Authority Introduction The case of Container Corporation of India Ltd. (CONCOR) versus...
Non Obediente Clause of Section 44: Insights from Oriental Insurance Co. Ltd. v. Assistant Commissioner of Income-tax

Non Obediente Clause of Section 44: Insights from Oriental Insurance Co. Ltd. v. Assistant Commissioner of Income-tax

Date: Feb 28, 2009
Non Obediente Clause of Section 44: Insights from Oriental Insurance Co. Ltd. v. Assistant Commissioner of Income-tax Introduction In the landmark case of Oriental Insurance Co. Ltd. v. Assistant...
Classification of Shipbuilding Components: Central Excise Tariff Ruling in Cs India Steel Pvt. Ltd., In Re

Classification of Shipbuilding Components: Central Excise Tariff Ruling in Cs India Steel Pvt. Ltd., In Re

Date: Feb 14, 2009
Classification of Shipbuilding Components: Central Excise Tariff Ruling in Cs India Steel Pvt. Ltd., In Re Introduction The case Cs India Steel Pvt. Ltd., In Re adjudicated by the Authority for...
Tariff Determination and Transmission & Distribution Losses: Insights from Bihar Industries Association v. Bihar Electricity Regulatory Commission

Tariff Determination and Transmission & Distribution Losses: Insights from Bihar Industries Association v. Bihar Electricity Regulatory Commission

Date: Feb 13, 2009
Tariff Determination and Transmission & Distribution Losses: Insights from Bihar Industries Association v. Bihar Electricity Regulatory Commission Introduction The case of Bihar Industries...
Gopal Purohit v. CIT: Defining Investment vs. Trading Activities in Share Transactions

Gopal Purohit v. CIT: Defining Investment vs. Trading Activities in Share Transactions

Date: Feb 11, 2009
Gopal Purohit v. Joint Commissioner of Income-tax: Defining Investment vs. Trading Activities in Share Transactions Introduction The case of Gopal Purohit v. Joint Commissioner of Income-tax,...
Capital Expenditure Capitalization in Transmission Tariff: The Landmark CERC Decision in Power Grid Corp. v. Karnataka Power Transmission Corp.

Capital Expenditure Capitalization in Transmission Tariff: The Landmark CERC Decision in Power Grid Corp. v. Karnataka Power Transmission Corp.

Date: Feb 4, 2009
Capital Expenditure Capitalization in Transmission Tariff: The Landmark CERC Decision in Power Grid Corp. v. Karnataka Power Transmission Corp. Introduction The case of Power Grid Corporation Of...
Framework for Capital Recovery and Charge Approval in Unified Load Dispatch Schemes: CERC's Ruling in Power Grid v. Karnataka PTCL

Framework for Capital Recovery and Charge Approval in Unified Load Dispatch Schemes: CERC's Ruling in Power Grid v. Karnataka PTCL

Date: Jan 28, 2009
Framework for Capital Recovery and Charge Approval in Unified Load Dispatch Schemes: CERC's Ruling in Power Grid v. Karnataka PTCL Introduction The case of Power Grid Corporation Of India Limited v....
Deemed Dividend Implications on Inter-Corporate Deposits and Capital Gains on Self-Generated Brands: Insights from Bombay Oil Industries Ltd. v. Deputy Commissioner of Income-tax

Deemed Dividend Implications on Inter-Corporate Deposits and Capital Gains on Self-Generated Brands: Insights from Bombay Oil Industries Ltd. v. Deputy Commissioner of Income-tax

Date: Jan 23, 2009
Deemed Dividend Implications on Inter-Corporate Deposits and Capital Gains on Self-Generated Brands: Insights from Bombay Oil Industries Ltd. v. Deputy Commissioner of Income-tax Introduction The...
Recognition of Secondment Agreements as Employment Relations: IDS Software Solutions v. Income-tax Officer

Recognition of Secondment Agreements as Employment Relations: IDS Software Solutions v. Income-tax Officer

Date: Jan 22, 2009
Recognition of Secondment Agreements as Employment Relations: IDS Software Solutions v. Income-tax Officer Introduction The case of IDS Software Solutions (India) (P.) Ltd. v. Income-tax Officer...
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