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All Tribunals Case Commentaries

Acchyalal Shaw v. Income-tax Officer: Establishing the Legitimacy of Off-Market Share Transactions

Acchyalal Shaw v. Income-tax Officer: Establishing the Legitimacy of Off-Market Share Transactions

Date: Jan 17, 2009
Acchyalal Shaw v. Income-tax Officer: Establishing the Legitimacy of Off-Market Share Transactions Introduction The case of Acchyalal Shaw v. Income-tax Officer adjudicated by the Income Tax...
Recognition of Non-Compete Fee as an Intangible Asset Eligible for Depreciation under Section 32(1)(ii) of the Income Tax Act

Recognition of Non-Compete Fee as an Intangible Asset Eligible for Depreciation under Section 32(1)(ii) of the Income Tax Act

Date: Jan 17, 2009
Recognition of Non-Compete Fee as an Intangible Asset Eligible for Depreciation under Section 32(1)(ii) of the Income Tax Act Introduction The case of Income-tax Officer (OSD), Company Circle IV(2),...
Revival of Original Assessments in s.153C Proceedings: Insights from Meghmani Organics Ltd. v. Deputy Commissioner of Income-tax

Revival of Original Assessments in s.153C Proceedings: Insights from Meghmani Organics Ltd. v. Deputy Commissioner of Income-tax

Date: Jan 17, 2009
Revival of Original Assessments in s.153C Proceedings: Insights from Meghmani Organics Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Meghmani Organics Ltd. v. Deputy Commissioner...
Non-Retrospective Application of Section 292BB in Tax Assessment Proceedings: ITAT's Interpretation

Non-Retrospective Application of Section 292BB in Tax Assessment Proceedings: ITAT's Interpretation

Date: Jan 15, 2009
Non-Retrospective Application of Section 292BB in Tax Assessment Proceedings: ITAT's Interpretation 1. Introduction The case of Kuber Tobacco Products (P.) Ltd. v. Deputy Commissioner of Income-tax,...
Delhi Transco Ltd. v. Delhi Electricity Regulatory Commission: Reaffirming Revenue Attribution in Tariff Determinations

Delhi Transco Ltd. v. Delhi Electricity Regulatory Commission: Reaffirming Revenue Attribution in Tariff Determinations

Date: Jan 14, 2009
Delhi Transco Ltd. v. Delhi Electricity Regulatory Commission: Reaffirming Revenue Attribution in Tariff Determinations Introduction The case of Delhi Transco Ltd. v. Delhi Electricity Regulatory...
Revision of Disincentive Fee Calculation in M.P. Power Trading Co. v. NTPC: Establishing Precedents in Deemed Generation Certification

Revision of Disincentive Fee Calculation in M.P. Power Trading Co. v. NTPC: Establishing Precedents in Deemed Generation Certification

Date: Jan 14, 2009
Revision of Disincentive Fee Calculation in M.P. Power Trading Co. Ltd. v. National Thermal Power Corporation Ltd.: Establishing Precedents in Deemed Generation Certification Introduction The...
Comprehensive Commentary on Commissioner Of C. Ex., Hyderabad-I v. Agarwal Rubber Pvt. Ltd. Judgment

Comprehensive Commentary on Commissioner Of C. Ex., Hyderabad-I v. Agarwal Rubber Pvt. Ltd. Judgment

Date: Jan 13, 2009
Clubbing of Central Excise Clearances: Insights from Commissioner Of C. Ex., Hyderabad-I v. Agarwal Rubber Pvt. Ltd. Introduction The case of Commissioner Of C. Ex., Hyderabad-I v. Agarwal Rubber...
Mythri Transport Corporation v. Assistant Commissioner of Income-tax: Clarifying Sub-Contractor Responsibilities under Section 194C(2)

Mythri Transport Corporation v. Assistant Commissioner of Income-tax: Clarifying Sub-Contractor Responsibilities under Section 194C(2)

Date: Jan 10, 2009
Mythri Transport Corporation v. Assistant Commissioner of Income-tax: Clarifying Sub-Contractor Responsibilities under Section 194C(2) 1. Introduction The case of Mythri Transport Corporation v....
DTAA Guidelines on Profits from Permanent Establishments: In-depth Analysis of Deputy Commissioner v. Mideast India Ltd.

DTAA Guidelines on Profits from Permanent Establishments: In-depth Analysis of Deputy Commissioner v. Mideast India Ltd.

Date: Jan 10, 2009
DTAA Guidelines on Profits from Permanent Establishments In-depth Analysis of Deputy Commissioner v. Mideast India Ltd. Introduction The case of Deputy Commissioner of Income-tax, Central Circle-7,...
Jurisdiction Affirmed in Uttar Pradesh Power Corporation Ltd. v. CERC

Jurisdiction Affirmed in Uttar Pradesh Power Corporation Ltd. v. CERC

Date: Jan 10, 2009
Jurisdiction Affirmed in Uttar Pradesh Power Corporation Ltd. v. Central Electricity Regulatory Commission Introduction The case of Uttar Pradesh Power Corporation Ltd. (UPPCL) v. Central Electricity...
Impleadment of Auction Purchasers as Necessary Parties under the SRFAESI Act: Insights from Ram Murti Pyara Lal v. Central Bank Of India

Impleadment of Auction Purchasers as Necessary Parties under the SRFAESI Act: Insights from Ram Murti Pyara Lal v. Central Bank Of India

Date: Jan 6, 2009
Impleadment of Auction Purchasers as Necessary Parties under the SRFAESI Act: Insights from Ram Murti Pyara Lal v. Central Bank Of India Introduction The case of Ram Murti Pyara Lal & Ors. v. Central...
Recognition of Family Settlements as Analogous to Partition under Section 49(1): Insights from Assistant Commissioner of Income-tax v. Baldev Raj Charla

Recognition of Family Settlements as Analogous to Partition under Section 49(1): Insights from Assistant Commissioner of Income-tax v. Baldev Raj Charla

Date: Dec 30, 2008
Recognition of Family Settlements as Analogous to Partition under Section 49(1): Insights from Assistant Commissioner of Income-tax v. Baldev Raj Charla Introduction The case of Assistant...
ITAT Agra Judgment: Admissions Insufficient Alone for Income Tax Additions – Ravi Agricultural Industries Case

ITAT Agra Judgment: Admissions Insufficient Alone for Income Tax Additions – Ravi Agricultural Industries Case

Date: Dec 27, 2008
ITAT Agra Judgment: Admissions Insufficient Alone for Income Tax Additions – Ravi Agricultural Industries Case Introduction In the landmark case of Assistant Commissioner of Income-tax, 4(1), Agra v....
Invidious Discrimination in Transfer Liability: Ram Kishore Inspector V. Mr. Santosh Anand Inspector Judgment Analysis

Invidious Discrimination in Transfer Liability: Ram Kishore Inspector V. Mr. Santosh Anand Inspector Judgment Analysis

Date: Dec 25, 2008
Invidious Discrimination in Transfer Liability: Ram Kishore Inspector V. Mr. Santosh Anand Inspector Judgment Analysis Introduction The case of Ram Kishore Inspector Central Excise E-19.C, Jeevan...
Interpretation of 'Operation of Ships' under Article 8 of India-Brazil DTAA: Limits on Tax Relief for Shipping Enterprises

Interpretation of 'Operation of Ships' under Article 8 of India-Brazil DTAA: Limits on Tax Relief for Shipping Enterprises

Date: Nov 26, 2008
Interpretation of 'Operation of Ships' under Article 8 of India-Brazil DTAA: Limits on Tax Relief for Shipping Enterprises Introduction The case of Deputy Director of Income-tax (International...
Clarifying the Scope of Section 80-IA: Exclusion of Trading Profits from Eligible Deductions

Clarifying the Scope of Section 80-IA: Exclusion of Trading Profits from Eligible Deductions

Date: Nov 25, 2008
Clarifying the Scope of Section 80-IA: Exclusion of Trading Profits from Eligible Deductions 1. Introduction The case of Emerson Network Power India (P.) Ltd. v. Assistant Commissioner of Income-tax,...
Clarifying the Scope of "Shareholder" Under Section 2(22)(e) of the Income Tax Act

Clarifying the Scope of "Shareholder" Under Section 2(22)(e) of the Income Tax Act

Date: Nov 20, 2008
Clarifying the Scope of "Shareholder" Under Section 2(22)(e) of the Income Tax Act Introduction The judicial landscape surrounding the interpretation of "shareholder" under section 2(22)(e) of the...
Intertek Testing Services India P. Ltd. v. Authority for Advance Rulings: Clarifying Tax Obligations under DTAA

Intertek Testing Services India P. Ltd. v. Authority for Advance Rulings: Clarifying Tax Obligations under DTAA

Date: Nov 6, 2008
Intertek Testing Services India P. Ltd. v. Authority for Advance Rulings: Clarifying Tax Obligations under DTAA Introduction The case of Intertek Testing Services India P. Ltd., In Re was adjudicated...
Aggregate Treatment of Losses and Unabsorbed Depreciation under Section 115JB: Amline Textiles (P.) Ltd. v. Income-tax Officer

Aggregate Treatment of Losses and Unabsorbed Depreciation under Section 115JB: Amline Textiles (P.) Ltd. v. Income-tax Officer

Date: Nov 5, 2008
Aggregate Treatment of Losses and Unabsorbed Depreciation under Section 115JB Introduction The case of Amline Textiles (P.) Ltd. v. Income-tax Officer, Ward 3(1)-1, Mumbai adjudicated by the Income...
Establishing Artificial Price Manipulation: The Necessity of Nexus and Collusion in M/S. Jagruti Securities Ltd. v. SEBI

Establishing Artificial Price Manipulation: The Necessity of Nexus and Collusion in M/S. Jagruti Securities Ltd. v. SEBI

Date: Oct 28, 2008
Establishing Artificial Price Manipulation: The Necessity of Nexus and Collusion in M/S. Jagruti Securities Ltd. v. SEBI Table of Contents Introduction Summary of the Judgment Analysis Precedents...
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