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...
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 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 Introduction The case of Meghmani Organics Ltd. v. Deputy Commissioner...
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 Introduction The case of Delhi Transco Ltd. v. Delhi Electricity Regulatory...
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...
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) 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. Introduction The case of Deputy Commissioner of Income-tax, Central Circle-7,...
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 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 Introduction The case of Assistant...
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 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 Introduction The case of Deputy Director of Income-tax (International...
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 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 Introduction The case of Intertek Testing Services India P. Ltd., In Re was adjudicated...
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...