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...
Dr. Maya Shenoy v. Assistant Commissioner of Income-tax: A Landmark Judgment on Capital Gains Computation in Development Agreements Introduction The case of Dr. Maya Shenoy v. Assistant Commissioner...
Classification of Transponder Leasing Payments: Insights from the ISRO Satellite Centre Ruling Introduction The case of ISRO Satellite Centre (ISAC) vs. Income Tax Authority adjudicated by the...
Defining the Scope of Section 14A for Dividend Income in Share Trading Businesses: ITAT's Landmark Ruling Introduction The case of Income-tax Officer, Ward 6(2)(2), Mumbai v. Daga Capital Management...
Taxation of Artistes' Foreign Income: Insights from Ms. Pooja Bhatt v. Deputy Commissioner of Income-tax Introduction The case of Ms. Pooja Bhatt v. Deputy Commissioner of Income-tax, Central Circle...
Deductibility of Foreign Travel Expenses and Applicability of Sections 14A & 69B: K.J. Arora v. Deputy Commissioner of Income Tax Introduction The case of K.J. Arora v. Deputy Commissioner of Income...
Validity of Reviewing Authorities through Proper Gazette Notification Introduction The case of Commr. Of C. Ex. & Service Tax, Bbsr-II v. Mahanadi Coalfields Ltd. adjudicated by the Central Excise...
Settlement Applications Under Section 32E and Cenvat Credit Eligibility: Insights from Bosch Chassis Systems India Ltd. v. C.C.E. Introduction The case of Bosch Chassis Systems India Ltd. v. C.C.E,...
Philips Software Centre Ltd. v. Asstt. CIT: Strengthening Standards for Transfer Pricing and Comparability Analysis Introduction In the case of Philips Software Centre (P.) Ltd. v. Assistant...
Osnar Chemical Pvt. Ltd. v. Commissioner of C. Ex.: Defining Non-Manufacture in Polymer Modified Bitumen Production Introduction The case of Osnar Chemical Pvt. Ltd. v. Commissioner of Central...
Sony India v. Deputy Commissioner of Income Tax: Clarifications on Deductions and Transfer Pricing under the Income Tax Act Introduction In the landmark case of Sony India (P.) Ltd. v. Deputy...
Reaffirmation of Surety Liability Under the Indian Contract Act: Canara Bank v. Delhi Recorder Publication (P) Ltd. & Ors. Introduction The case of Canara Bank v. Delhi Recorder Publication (P) Ltd....
Clarifying Tax Exemptions for Government-Controlled Entities under Article 20 of the India-Korea DTAA Introduction The case of Small Business Corporation Liaison Office In India v. Director Of...
Reclassification of Inter-Company Payments and TDS Provisions under Section 40(a): Insights from Expeditors International v. CIT Introduction The case of Expeditors International (India) (P.) Ltd v....
Recognition of Independent Projects under Section 80-IB(10): Deputy Commissioner of Income-tax v. Brigade Enterprises (P.) Ltd. Introduction The case of Deputy Commissioner of Income-tax v. Brigade...
Depreciation of Stock Exchange Membership Rights and TDS on Transaction Charges Kotak Securities Ltd. v. Additional Commissioner of Income-tax, Range-4(3), Mumbai (2008) 1. Introduction The case of...
Clarifying the Limits of Section 147 in Income Tax Assessments: An Analysis of Smt. Mira Ananta Naik v. Deputy Commissioner of Income-tax Introduction In the landmark case of Smt. Mira Ananta Naik v....
Inclusion of Foreign Exchange Gains in Export Turnover: Insights from Assistant Commissioner of Income-tax v. Prakash L. Shah Introduction The case of Assistant Commissioner of Income-tax, Circle...
CESTAT Rules Poha as Specific Rice Product Under Chapter 11.04, Overruling Chapter 19 Classification 1. Introduction The case of Bhagyalakshmi Poha Industries v. Commissioner of C. Ex.-III, Bangalore...
Non-Condonation of Appeal Delay in Trademark Registration: Dr. Reddy's Laboratories Ltd. v. Win-Medicare Ltd. Judgment Introduction In the landmark case of Dr. Reddy's Laboratories Ltd. v....