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All Tribunals Case Commentaries

Establishing Jurisdiction and Limitation in Setting Aside Ex Parte Decrees: Insights from Jit Singh v. Central Bank of India

Establishing Jurisdiction and Limitation in Setting Aside Ex Parte Decrees: Insights from Jit Singh v. Central Bank of India

Date: Oct 16, 2007
Establishing Jurisdiction and Limitation in Setting Aside Ex Parte Decrees: Insights from Jit Singh v. Central Bank of India Introduction The case of Jit Singh and Another v. Central Bank of India...
CESTAT Sets Precedent on Reconciliation of Process Inventory Discrepancies in Castrol India Ltd. v. Commissioner Of C. Ex., Vapi

CESTAT Sets Precedent on Reconciliation of Process Inventory Discrepancies in Castrol India Ltd. v. Commissioner Of C. Ex., Vapi

Date: Oct 13, 2007
CESTAT Sets Precedent on Reconciliation of Process Inventory Discrepancies in Castrol India Ltd. v. Commissioner Of C. Ex., Vapi Introduction In the landmark case of Castrol India Ltd. v....
Time Bar on Section 143(2) Notices Affirmed: A Precedent from Aurangabad Holiday Resorts Case

Time Bar on Section 143(2) Notices Affirmed: A Precedent from Aurangabad Holiday Resorts Case

Date: Sep 27, 2007
Time Bar on Section 143(2) Notices Affirmed: A Precedent from Aurangabad Holiday Resorts Case Introduction The case of Assistant Commissioner of Income-tax, Aurangabad (Central) v. Aurangabad Holiday...
Clarifying Penalty Provisions under Section 11AC: The Arun Vyapar Udyog Pvt. Ltd. Case

Clarifying Penalty Provisions under Section 11AC: The Arun Vyapar Udyog Pvt. Ltd. Case

Date: Sep 22, 2007
Clarifying Penalty Provisions under Section 11AC: The Arun Vyapar Udyog Pvt. Ltd. Case Introduction The case of M/s Arun Vyapar Udyog Pvt. Ltd. v. Commissioner Of Central Excise, Visakhapatnam was...
Preservation of Judicial Independence: CIC Rules RTI Requests Cannot Override ITAT Confidentiality in Rakesh Kumar Gupta v. ITAT

Preservation of Judicial Independence: CIC Rules RTI Requests Cannot Override ITAT Confidentiality in Rakesh Kumar Gupta v. ITAT

Date: Sep 19, 2007
Preservation of Judicial Independence: CIC Rules RTI Requests Cannot Override ITAT Confidentiality in Rakesh Kumar Gupta v. ITAT Introduction The case of Rakesh Kumar Gupta v. Income Tax Appellate...
Anti-Manipulation Measures in DEPB Scheme: Upholding Penalties for FOB Overvaluation in Olympia Overseas v. Commissioner Of Customs, Cochin

Anti-Manipulation Measures in DEPB Scheme: Upholding Penalties for FOB Overvaluation in Olympia Overseas v. Commissioner Of Customs, Cochin

Date: Sep 15, 2007
Anti-Manipulation Measures in DEPB Scheme: Upholding Penalties for FOB Overvaluation 1. Introduction The case of Olympia Overseas v. Commissioner Of Customs, Cochin adjudicated by the Cochin Special...
Deeming of Registration Under Section 12AA Upon Non-Passing of Commissioner’s Order: A Landmark Judgment

Deeming of Registration Under Section 12AA Upon Non-Passing of Commissioner’s Order: A Landmark Judgment

Date: Sep 1, 2007
Deeming of Registration Under Section 12AA Upon Non-Passing of Commissioner’s Order: A Landmark Judgment Introduction The case of Bhagwad Swarup Shri Shri Devraha Baba Memorial Shri Hari Parmarth...
Tex-Age v. Commissioner Of Customs (Exports), Establishing Rigorous Verification on Over-Invoicing Claims

Tex-Age v. Commissioner Of Customs (Exports), Establishing Rigorous Verification on Over-Invoicing Claims

Date: Aug 30, 2007
Tex-Age v. Commissioner Of Customs (Exports), Establishing Rigorous Verification on Over-Invoicing Claims Introduction The case of Tex-Age v. Commissioner Of Customs (Exports), Nhava Sheva...
SEBI's Landmark Judgment on Preventing Market Manipulation: Accord Capital Markets Ltd. vs. DSQ Software Ltd.

SEBI's Landmark Judgment on Preventing Market Manipulation: Accord Capital Markets Ltd. vs. DSQ Software Ltd.

Date: Aug 28, 2007
SEBI's Landmark Judgment on Preventing Market Manipulation: Accord Capital Markets Ltd. vs. DSQ Software Ltd. Introduction The Securities and Exchange Board of India (SEBI) has been at the forefront...
Taxation of Non-Resident Employment Income under Indo-Norway DTAA: Authority for Advance Rulings Decision in S. Mohan, In Re

Taxation of Non-Resident Employment Income under Indo-Norway DTAA: Authority for Advance Rulings Decision in S. Mohan, In Re

Date: Aug 25, 2007
Taxation of Non-Resident Employment Income under Indo-Norway DTAA: Authority for Advance Rulings Decision in S. Mohan, In Re 1. Introduction The case of S. Mohan, In Re adjudicated by the Authority...
DTA Clearances under Exim Policy Para 9.10(b) Recognized as On Par with Exports

DTA Clearances under Exim Policy Para 9.10(b) Recognized as On Par with Exports

Date: Aug 24, 2007
DTA Clearances under Exim Policy Para 9.10(b) Recognized as On Par with Exports Introduction The case of Juned Bilal Memon v. Commissioner Of C. Ex., Surat-II adjudicated by the Central Excise and...
Reaffirmation of SEBI's Stance on Matched Trades and Manipulative Practices: The Shailesh Shah Group Case

Reaffirmation of SEBI's Stance on Matched Trades and Manipulative Practices: The Shailesh Shah Group Case

Date: Aug 17, 2007
Reaffirmation of SEBI's Stance on Matched Trades and Manipulative Practices: The Shailesh Shah Group Case Introduction The legal landscape of securities trading is continually evolving to curb...
Clarifying Expense Allocation Between Integrated Units Under Sections 80-I and 80-IA: ITAT's Landmark Ruling in Additional Commissioner of Income-tax v. National Thermal Power Corpn. Ltd.

Clarifying Expense Allocation Between Integrated Units Under Sections 80-I and 80-IA: ITAT's Landmark Ruling in Additional Commissioner of Income-tax v. National Thermal Power Corpn. Ltd.

Date: Aug 11, 2007
Clarifying Expense Allocation Between Integrated Units Under Sections 80-I and 80-IA: ITAT's Landmark Ruling in Additional Commissioner of Income-tax v. National Thermal Power Corpn. Ltd....
Cenvat Credit Eligibility Based on Final Product Dutiability at Receipt of Capital Goods

Cenvat Credit Eligibility Based on Final Product Dutiability at Receipt of Capital Goods

Date: Aug 2, 2007
Cenvat Credit Eligibility Based on Final Product Dutiability at Receipt of Capital Goods Introduction The case of Spenta International Ltd. v. Commissioner Of Central Excise, Thane adjudicated by the...
Advance Exports v. Commissioner Of Customs: Landmark Judgment on Customs Valuation and DEPB Credit

Advance Exports v. Commissioner Of Customs: Landmark Judgment on Customs Valuation and DEPB Credit

Date: Aug 2, 2007
Advance Exports v. Commissioner Of Customs: Landmark Judgment on Customs Valuation and DEPB Credit Introduction The case of Advance Exports v. Commissioner Of Customs, Kandla adjudicated by the...
Deputy Commissioner v. Glaxo Smithkline: Landmark Rulings on Section 43B of the Income-tax Act

Deputy Commissioner v. Glaxo Smithkline: Landmark Rulings on Section 43B of the Income-tax Act

Date: Jul 21, 2007
Deputy Commissioner v. Glaxo Smithkline: Landmark Rulings on Section 43B of the Income-tax Act Introduction The case of Deputy Commissioner of Income-tax, Circle 4(1) v. Glaxo Smithkline Consumer...
Aztec Software v. Assistant Commissioner of Income-Tax: Redefining Burden of Proof in Transfer Pricing

Aztec Software v. Assistant Commissioner of Income-Tax: Redefining Burden of Proof in Transfer Pricing

Date: Jul 13, 2007
Aztec Software & Technology Services Ltd. v. Assistant Commissioner of Income-Tax: Redefining Burden of Proof in Transfer Pricing Introduction The landmark case of Aztec Software & Technology...
Tribunal Affirms Deletion of Undisclosed Income Addition Following Retraction of Section 132(4) Statement

Tribunal Affirms Deletion of Undisclosed Income Addition Following Retraction of Section 132(4) Statement

Date: Jul 7, 2007
Tribunal Affirms Deletion of Undisclosed Income Addition Following Retraction of Section 132(4) Statement Introduction The case of Deputy Commissioner of Income-tax, Circle 6(1), Ahmedabad v. Pramukh...
Validation of Jurisdiction Under Section 158BD: Insights from Assistant Commissioner of Income-tax, Yamuna Nagar v. Kishore Lal Balwant Rai

Validation of Jurisdiction Under Section 158BD: Insights from Assistant Commissioner of Income-tax, Yamuna Nagar v. Kishore Lal Balwant Rai

Date: Jun 30, 2007
Validation of Jurisdiction Under Section 158BD: Insights from Assistant Commissioner of Income-tax, Yamuna Nagar v. Kishore Lal Balwant Rai Introduction The case of Assistant Commissioner of...
Re-defining Ownership for Tax Benefits: Radhe Developers v. Income Tax Officer Judgment on Section 80-IB(10) Deductions

Re-defining Ownership for Tax Benefits: Radhe Developers v. Income Tax Officer Judgment on Section 80-IB(10) Deductions

Date: Jun 30, 2007
Re-defining Ownership for Tax Benefits: Radhe Developers v. Income Tax Officer Judgment on Section 80-IB(10) Deductions Introduction The case of Radhe Developers v. Income Tax Officer adjudicated by...
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