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All Tribunals Case Commentaries

Deficiency in Seed Supply and Burden of Proof: Insights from P. Chowdaiah vs Sai Agro Agencies

Deficiency in Seed Supply and Burden of Proof: Insights from P. Chowdaiah vs Sai Agro Agencies

Date: Aug 2, 2008
Deficiency in Seed Supply and Burden of Proof: Insights from P. Chowdaiah vs Sai Agro Agencies Introduction The case of P. Chowdaiah, S/o. P. Naganna, Agriculturist v. Sai Agro Agencies Represented...
Enforcement of Natural Justice: CESTAT Upholds Right to Cross-Examination in Excise Duty Appeals

Enforcement of Natural Justice: CESTAT Upholds Right to Cross-Examination in Excise Duty Appeals

Date: Aug 2, 2008
Enforcement of Natural Justice: CESTAT Upholds Right to Cross-Examination in Excise Duty Appeals Introduction The case of Metal Gems v. Commissioner of Central Excise, Daman decided by the Central...
Capital Gains Tax Non-Applicability on Non-Demerger and Non-Slump Sale Transfers: Avaya Global Connect Ltd. v. Assistant Commissioner of Income-tax

Capital Gains Tax Non-Applicability on Non-Demerger and Non-Slump Sale Transfers: Avaya Global Connect Ltd. v. Assistant Commissioner of Income-tax

Date: Jul 30, 2008
Capital Gains Tax Non-Applicability on Non-Demerger and Non-Slump Sale Transfers: Avaya Global Connect Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Avaya Global Connect Ltd....
Assessing Tax Liability on Sale Proceeds Under VDIS: Landmark Ruling on Section 68 Applicability

Assessing Tax Liability on Sale Proceeds Under VDIS: Landmark Ruling on Section 68 Applicability

Date: Jul 26, 2008
Assessing Tax Liability on Sale Proceeds Under VDIS: Landmark Ruling on Section 68 Applicability Introduction The case of Manoj Aggarwal v. Deputy Commissioner of Income-tax alongside other related...
A.L Overseas v. Punjab National Bank & Ors.: Clarifying Tenant Rights in Equitable Mortgages

A.L Overseas v. Punjab National Bank & Ors.: Clarifying Tenant Rights in Equitable Mortgages

Date: Jul 23, 2008
A.L Overseas v. Punjab National Bank & Ors.: Clarifying Tenant Rights in Equitable Mortgages Introduction The case of A.L Overseas v. Punjab National Bank & Ors. adjudicated by the Debts Recovery...
Commissioner of Income-tax v. Rajiv Garg: Upholding Good Faith in Revised Returns

Commissioner of Income-tax v. Rajiv Garg: Upholding Good Faith in Revised Returns

Date: Jul 23, 2008
Commissioner of Income-tax v. Rajiv Garg: Upholding Good Faith in Revised Returns Introduction The case of Commissioner of Income-tax, Karnal v. Rajiv Garg adjudicated by the Income Tax Appellate...
Defining Royalty in Telecom Services: Dell International v. Commissioner of Income-Tax

Defining Royalty in Telecom Services: Dell International v. Commissioner of Income-Tax

Date: Jul 19, 2008
Defining Royalty in Telecom Services: Dell International v. Commissioner of Income-Tax Introduction The case of Dell International Services (India) Pvt. Ltd. v. Commissioner of Income-Tax,...
Establishing Discretionary Penalty Under Section 158BFA(2): Insights from JRD Stock Brokers (P) Ltd. v. Assistant Commissioner of Income-tax

Establishing Discretionary Penalty Under Section 158BFA(2): Insights from JRD Stock Brokers (P) Ltd. v. Assistant Commissioner of Income-tax

Date: Jul 19, 2008
Establishing Discretionary Penalty Under Section 158BFA(2): Insights from JRD Stock Brokers (P) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of JRD Stock Brokers (P) Ltd. v....
Interpretation and Applicability of Section 234D: Ekta Promoters (P.) Ltd. Judgment Analysis

Interpretation and Applicability of Section 234D: Ekta Promoters (P.) Ltd. Judgment Analysis

Date: Jul 12, 2008
Interpretation and Applicability of Section 234D: Ekta Promoters (P.) Ltd. Judgment Analysis 1. Introduction The case of Income-tax Officer, Ward 11(1), New Delhi v. Ekta Promoters (P.) Ltd....
Clarifying the Applicability of Sections 41(1) and 68 in Tax Assessments: Shri Vardhman Overseas Ltd. v. CIT(A)

Clarifying the Applicability of Sections 41(1) and 68 in Tax Assessments: Shri Vardhman Overseas Ltd. v. CIT(A)

Date: Jul 12, 2008
Clarifying the Applicability of Sections 41(1) and 68 in Tax Assessments: Shri Vardhman Overseas Ltd. v. CIT(A) Introduction The case of Shri Vardhman Overseas Ltd. v. Assistant Commissioner of...
Comprehensive Commentary on Bdh Industries Ltd. v. Commissioner Of C. Ex. (Appeals), Mumbai-I

Comprehensive Commentary on Bdh Industries Ltd. v. Commissioner Of C. Ex. (Appeals), Mumbai-I

Date: Jul 10, 2008
Mandatory Filing of Refund Claims Under Section 11B: Insights from Bdh Industries Ltd. v. Commissioner Of C. Ex. (Appeals), Mumbai-I Introduction The case of Bdh Industries Ltd. v. Commissioner Of C....
Classification of ‘White Chocolate’ under Central Excise Tariff: Insights from Nestle India Limited v. Commissioner Of Central Excise, Goa

Classification of ‘White Chocolate’ under Central Excise Tariff: Insights from Nestle India Limited v. Commissioner Of Central Excise, Goa

Date: Jul 5, 2008
Classification of ‘White Chocolate’ under Central Excise Tariff: Insights from Nestle India Limited v. Commissioner Of Central Excise, Goa Introduction The case of Nestle India Limited v....
Remand of Copier Force India Ltd.: Implications for Central Excise Compliance

Remand of Copier Force India Ltd.: Implications for Central Excise Compliance

Date: Jul 3, 2008
Remand of Copier Force India Ltd.: Implications for Central Excise Compliance Introduction The case of Copier Force India Ltd. v. Commissioner Of Central Excise, Chennai adjudicated by the Central...
Ensuring Robust Evidentiary Standards in Central Excise Evasion Cases: Insights from R.K Patel & Co. v. Commissioner Of Customs & Central Excise, Nashik

Ensuring Robust Evidentiary Standards in Central Excise Evasion Cases: Insights from R.K Patel & Co. v. Commissioner Of Customs & Central Excise, Nashik

Date: Jul 2, 2008
Ensuring Robust Evidentiary Standards in Central Excise Evasion Cases: Insights from R.K Patel & Co. v. Commissioner Of Customs & Central Excise, Nashik Introduction The case of R.K Patel & Co. v....
Clarifying Deduction Eligibility under Section 80-IA: Mere Development Qualifies Without Operation and Maintenance

Clarifying Deduction Eligibility under Section 80-IA: Mere Development Qualifies Without Operation and Maintenance

Date: Jul 1, 2008
Clarifying Deduction Eligibility under Section 80-IA: Mere Development Qualifies Without Operation and Maintenance Introduction The case of Assistant Commissioner of Income-tax, Central Circle-1,...
Exemption under Section 10(23C)(iiiad) Affirmed in Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti

Exemption under Section 10(23C)(iiiad) Affirmed in Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti

Date: Jun 28, 2008
Exemption under Section 10(23C)(iiiad) Affirmed in Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti Introduction The case of Income-tax Officer v. Virendra Singh Memorial Shiksha Samiti...
Paradigm Geophysical Pty. Ltd. v. Assistant Commissioner of Income-Tax: Defining Taxation on Non-Resident Technical Services

Paradigm Geophysical Pty. Ltd. v. Assistant Commissioner of Income-Tax: Defining Taxation on Non-Resident Technical Services

Date: Jun 28, 2008
Paradigm Geophysical Pty. Ltd. v. Assistant Commissioner of Income-Tax: Defining Taxation on Non-Resident Technical Services Introduction The case of Assistant Commissioner of Income-tax, Circle 1,...
Depreciation Rates for Renewable Energy Assets and Ancillary Structures: Poonawala Finvest & Agro Ltd. v. CIT

Depreciation Rates for Renewable Energy Assets and Ancillary Structures: Poonawala Finvest & Agro Ltd. v. CIT

Date: Jun 27, 2008
Depreciation Rates for Renewable Energy Assets and Ancillary Structures: Poonawala Finvest & Agro Ltd. v. CIT Introduction The case of Poonawala Finvest & Agro (P.) Ltd. v. Assistant Commissioner of...
Rebuttable Presumption of Undisclosed Income under Section 132(4A): Insights from Harish Daulatram Innani v. Deputy Commissioner of Income-Tax

Rebuttable Presumption of Undisclosed Income under Section 132(4A): Insights from Harish Daulatram Innani v. Deputy Commissioner of Income-Tax

Date: Jun 21, 2008
Rebuttable Presumption of Undisclosed Income under Section 132(4A): Insights from Harish Daulatram Innani v. Deputy Commissioner of Income-Tax Introduction The case of Harish Daulatram Innani v....
Precedent on Asset Transfer and Tariff Adjustment: Power Grid Corporation vs. Kerala State Electricity Board

Precedent on Asset Transfer and Tariff Adjustment: Power Grid Corporation vs. Kerala State Electricity Board

Date: Jun 18, 2008
Precedent on Asset Transfer and Tariff Adjustment: Power Grid Corporation vs. Kerala State Electricity Board 1. Introduction The case of Power Grid Corporation Of India Limited v. Kerala State...
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