Establishing Evidentiary Sufficiency in Clandestine Removal: Lucky Dyeing Mills Precedent Introduction The case of Lucky Dyeing Mills P. Ltd. v. Commissioner Of Central Excise & Customs, Surat...
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 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 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 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 Introduction The case of Rakesh Kumar Gupta v. Income Tax Appellate...
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 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 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. 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 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 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 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....
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 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 Introduction The case of Deputy Commissioner of Income-tax, Circle 4(1) v. Glaxo Smithkline Consumer...
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 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 Introduction The case of Assistant Commissioner of...