Jurisdictional Boundaries under Section 147 of the Income Tax Act: Insights from Ranjeet Singh v. Assistant Commissioner of Income-tax Introduction The case of Ranjeet Singh v. Assistant Commissioner...
Tax Deduction Obligations on Transponder Service Fees: Insights from Assistant Commissioner of Income-tax 11(1) v. Sanskar Info. T.V.P. Ltd. 1. Introduction The case of Assistant Commissioner of...
E-Gain Communication Pvt. Ltd. v. Income-tax Officer: Refining Transfer Pricing via TNMM and Comparable Selection Introduction The case of E-Gain Communication Pvt. Ltd. v. Income-tax Officer...
Classification of Income from Business Centres as Business Income: An In-Depth Analysis of Harvindarpal Mehta (HUF) v. Deputy Commissioner of Income-tax Introduction The case of Harvindarpal Mehta...
Proportionate Deduction under Section 80-IB(10): Insights from Income-tax Officer v. AIR Developers Introduction The case of Income-tax Officer, Ward-8(1), Nagpur v. AIR Developers adjudicated by the...
Limitation on Rectification Applications under Section 254(2) of the Income Tax Act: Insights from Rahul Jee & Co. vs. Assistant Commissioner of Income-tax Introduction The case of Rahul Jee & Co....
Comprehensive Analysis of Jharkhand State Electricity Board v. JSERC: Ensuring Comprehensive Information Consideration in Tariff Determinations Introduction The case of Jharkhand State Electricity...
Clarification on Section 80-IA: Treatment of Brought Forward Losses and Depreciation in Eligible Businesses Introduction The case of Assistant Commissioner of Income-tax, Circle-4, Ahmedabad v....
Admissibility of Computer Printouts Under Section 36B: Insights from Shri Ulaganayagi Ammal Steels v. Commissioner Of C. Ex., Trichy Introduction The case of Shri Ulaganayagi Ammal Steels v....
Principal-Agent Relationship and Tax Withholding: The Precedent Set by Foster’s India (P.) Ltd. v. Income-tax Officer Introduction The case of Foster’s India (P.) Ltd. v. Income-tax Officer...
Strict Compliance with Mandatory Auction Deposit Rules Confirmed: Kumar Housing & Land Development Ltd. v. Indian Bank & Ors. Introduction The case of Kumar Housing & Land Development Ltd. v. Indian...
Establishment of Creditor Identity and Genuineness of Cash Credits: Labh Chand Bohra v. Income-Tax Officer Introduction The case of Labh Chand Bohra v. Income-Tax Officer adjudicated by the Income...
Jurisdictional Defects in Tax Assessments: Insights from Jindal Stainless Ltd. v. Assistant Commissioner of Income-tax, Central Circle 6, New Delhi Introduction The case of Jindal Stainless Ltd. v....
Reaffirming the 'Commercial Expediency' Principle in Section 36(1)(iii) Deductions: Commissioner of Income-tax v. Marudhar Chemicals and Pharmaceuticals (P.) Ltd. Introduction The case of...
Principles of Equitable Power Reallocation: Insights from New Delhi Municipal Council v. Delhi Electricity Regulatory Commission Introduction This commentary delves into the landmark judgment in the...
Standard of Care in Medical Negligence: Upholding Physician's Judgment in Retinal Detachment Treatment Introduction The case of Satish C. Gupta (Dr.) v. Raj Kumar Narula adjudicated by the National...
Development Consultants (P.) Ltd. v. Deputy Commissioner of Income-tax: Establishing Rigorous Standards in Transfer Pricing Adjustments and 'Tested Party' Selection Introduction The case of...
Restricting Section 11-B to Regulatory Purposes: Insights from Libord Finance Ltd. v. SEBI Introduction The case of Libord Finance Ltd. (Now Libord Infotech Ltd.) v. Whole Time Member, Securities and...
Establishing Commission-Based Income in Brokerage: Insights from Gold Star Finvest v. Income-tax Officer Introduction The Gold Star Finvest (P.) Ltd v. Income-tax Officer, Ward 10(1)(1), Mumbai case,...
Interpretation and Applicability of Section 40A(3) in Income-tax Officer, Ward-I, Murshidabad v. Kenaram Saha & Subhash Saha Introduction The case of Income-tax Officer, Ward-I, Murshidabad v....