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All Tribunals Case Commentaries

Chandra Impex Pvt. Ltd. v. Commissioner Of Customs: Upholding Customs Duty Compliance through Rigorous Investigation

Chandra Impex Pvt. Ltd. v. Commissioner Of Customs: Upholding Customs Duty Compliance through Rigorous Investigation

Date: Jun 28, 2007
Chandra Impex Pvt. Ltd. v. Commissioner Of Customs: Upholding Customs Duty Compliance through Rigorous Investigation Introduction The case of Chandra Impex Pvt. Ltd. v. Commissioner Of Customs, New...
Sumaraj Seafoods Judgment: Profit Attribution for Section 80-IB(3)(ii) Deductions in Cold Storage Operations

Sumaraj Seafoods Judgment: Profit Attribution for Section 80-IB(3)(ii) Deductions in Cold Storage Operations

Date: Jun 27, 2007
Sumaraj Seafoods Judgment: Profit Attribution for Section 80-IB(3)(ii) Deductions in Cold Storage Operations Introduction The case of Sumaraj Seafoods (P.) Ltd. v. Income-tax Officer, Ward 2(3)(2),...
Reinforcing the Burden of Proof in Income Tax Assessments: Insights from Ms. Shyam Lata Kaushik v. Assistant Commissioner of Income-Tax

Reinforcing the Burden of Proof in Income Tax Assessments: Insights from Ms. Shyam Lata Kaushik v. Assistant Commissioner of Income-Tax

Date: Jun 23, 2007
Reinforcing the Burden of Proof in Income Tax Assessments: Insights from Ms. Shyam Lata Kaushik v. Assistant Commissioner of Income-Tax Introduction The case of Ms. Shyam Lata Kaushik v. Assistant...
Tejwal Dyestuff Industries v. Commissioner of C.E.X.: Strengthening Evidentiary Standards in Cenvat Credit Fraud Litigation

Tejwal Dyestuff Industries v. Commissioner of C.E.X.: Strengthening Evidentiary Standards in Cenvat Credit Fraud Litigation

Date: Jun 19, 2007
Tejwal Dyestuff Industries v. Commissioner of Central Excise, Ahmedabad: Strengthening Evidentiary Standards in Cenvat Credit Fraud Litigation Introduction The case of Tejwal Dyestuff Industries v....
Jindal Steel & Power Ltd. Judgment: Defining Market Value under Section 80-IA and Proper Accounting of Deposits

Jindal Steel & Power Ltd. Judgment: Defining Market Value under Section 80-IA and Proper Accounting of Deposits

Date: Jun 8, 2007
Jindal Steel & Power Ltd. Judgment: Defining Market Value under Section 80-IA and Proper Accounting of Deposits Introduction The case of Additional Commissioner of Income-tax, Hisar Range, Hisar v....
Interpretation of Section 23(1)(c) for Computation of Annual Letting Value of Vacant Properties

Interpretation of Section 23(1)(c) for Computation of Annual Letting Value of Vacant Properties

Date: Jun 1, 2007
Interpretation of Section 23(1)(c) for Computation of Annual Letting Value of Vacant Properties Introduction The case of Premsudha Exports (P.) Ltd. v. Assistant Commissioner of Income-tax, Central...
SEBI Imposes Suspension on Agroy Finance for Market Manipulation in STIL Shares

SEBI Imposes Suspension on Agroy Finance for Market Manipulation in STIL Shares

Date: May 25, 2007
SEBI Imposes Suspension on Agroy Finance for Market Manipulation in STIL Shares Introduction The Securities and Exchange Board of India (SEBI) in its 2007 judgment addressed the unfair trade...
Mandatory Disclosure and Exclusion Clauses in Insurance Policies: Analysis of National Insurance Co. Ltd. v. D.P. Jain

Mandatory Disclosure and Exclusion Clauses in Insurance Policies: Analysis of National Insurance Co. Ltd. v. D.P. Jain

Date: May 16, 2007
Mandatory Disclosure and Exclusion Clauses in Insurance Policies: Analysis of National Insurance Co. Ltd. v. D.P. Jain Introduction The case of National Insurance Co. Ltd. v. D.P. Jain adjudicated by...
Reaffirming Business Income Classification in Mall Management: Pfh Mall & Retail Management Ltd. v. Income-tax Officer

Reaffirming Business Income Classification in Mall Management: Pfh Mall & Retail Management Ltd. v. Income-tax Officer

Date: May 12, 2007
Reaffirming Business Income Classification in Mall Management: Pfh Mall & Retail Management Ltd. v. Income-tax Officer Introduction The case of Pfh Mall & Retail Management Ltd. v. Income-tax...
Rectification of Erroneous Pay Fixation and Recovery of Overpayments: Ajay Kumar Gupta v. Union of India

Rectification of Erroneous Pay Fixation and Recovery of Overpayments: Ajay Kumar Gupta v. Union of India

Date: May 7, 2007
Rectification of Erroneous Pay Fixation and Recovery of Overpayments: Ajay Kumar Gupta v. Union of India Introduction The case of Ajay Kumar Gupta (Dr.) v. Union Of India, adjudicated by the Central...
Basti Sugar Mills Co. Ltd. v. CCE, Allahabad: Defining Management Agreements vs. Consultancy Services in Service Tax Liability

Basti Sugar Mills Co. Ltd. v. CCE, Allahabad: Defining Management Agreements vs. Consultancy Services in Service Tax Liability

Date: Apr 25, 2007
Basti Sugar Mills Co. Ltd. v. CCE, Allahabad: Defining Management Agreements vs. Consultancy Services in Service Tax Liability Introduction The case of Basti Sugar Mills Co. Ltd. v. CCE, Allahabad...
Dependent Agent Permanent Establishment Taxation: Affirmation of Profits Attribution Beyond Arm's Length Remuneration

Dependent Agent Permanent Establishment Taxation: Affirmation of Profits Attribution Beyond Arm's Length Remuneration

Date: Apr 21, 2007
Dependent Agent Permanent Establishment Taxation: Affirmation of Profits Attribution Beyond Arm's Length Remuneration Introduction The case of Deputy Director of Income-tax, International Taxation,...
Interpretation of "a Residential House" under Sections 54 and 54F: ITAT's Definitive Ruling

Interpretation of "a Residential House" under Sections 54 and 54F: ITAT's Definitive Ruling

Date: Apr 18, 2007
Interpretation of "a Residential House" under Sections 54 and 54F: ITAT's Definitive Ruling Introduction The case of Income-tax Officer, Ward-19(3)-4, Mumbai v. Ms. Sushila M. Jhaveri (ITA No....
Commissioner of Income-tax v. Shiv Rattan Soni: Validity of Notices under Section 148 Post Search and Seizure

Commissioner of Income-tax v. Shiv Rattan Soni: Validity of Notices under Section 148 Post Search and Seizure

Date: Mar 29, 2007
Commissioner of Income-tax v. Shiv Rattan Soni: Validity of Notices under Section 148 Post Search and Seizure Disclaimer: This commentary is intended for informational purposes only and does not...
Appellate Authority's Discretion under Section 250(4) vs. Rule 46A: Insights from Income-tax Officer, Wd. 13(2)(1), Mumbai v. Industrial Roadways

Appellate Authority's Discretion under Section 250(4) vs. Rule 46A: Insights from Income-tax Officer, Wd. 13(2)(1), Mumbai v. Industrial Roadways

Date: Mar 28, 2007
Appellate Authority's Discretion under Section 250(4) vs. Rule 46A: Insights from Income-tax Officer, Wd. 13(2)(1), Mumbai v. Industrial Roadways Introduction The case of Income-tax Officer, Wd....
Affirmation of Deductibility of Genuine Third Party Commissions and Enhanced Role of CBDT Circulars – Chicago Pneumatic India Ltd. v. Deputy Commissioner of Income-Tax

Affirmation of Deductibility of Genuine Third Party Commissions and Enhanced Role of CBDT Circulars – Chicago Pneumatic India Ltd. v. Deputy Commissioner of Income-Tax

Date: Mar 24, 2007
Affirmation of Deductibility of Genuine Third Party Commissions and Enhanced Role of CBDT Circulars – Chicago Pneumatic India Ltd. v. Deputy Commissioner of Income-Tax Introduction The case of...
Determining the Nature of Expenditure under Income Tax Law: Insights from Glaxo Smith Kline Consumer Healthcare Ltd. v. Assistant Commissioner of Income-tax

Determining the Nature of Expenditure under Income Tax Law: Insights from Glaxo Smith Kline Consumer Healthcare Ltd. v. Assistant Commissioner of Income-tax

Date: Mar 22, 2007
Determining the Nature of Expenditure under Income Tax Law: Insights from Glaxo Smith Kline Consumer Healthcare Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Glaxo Smith Kline...
Adherence to Fair Procedure in Disciplinary Actions: Insights from Moti Lal v. Union Of India

Adherence to Fair Procedure in Disciplinary Actions: Insights from Moti Lal v. Union Of India

Date: Mar 15, 2007
Adherence to Fair Procedure in Disciplinary Actions: Insights from Moti Lal v. Union Of India Introduction Moti Lal v. Union Of India is a pivotal case adjudicated by the Central Administrative...
Section 80HHC Deductions Must Be Based on Regular Income-Tax Profits, Not Adjusted Book Profits Under Section 115JA: Syncome Formulations Judgment Analysis

Section 80HHC Deductions Must Be Based on Regular Income-Tax Profits, Not Adjusted Book Profits Under Section 115JA: Syncome Formulations Judgment Analysis

Date: Mar 15, 2007
Section 80HHC Deductions Must Be Based on Regular Income-Tax Profits, Not Adjusted Book Profits Under Section 115JA: Syncome Formulations Judgment Analysis Introduction The case of Deputy...
SRF Ltd. v. Commissioner Of Central Excise: Clarifying Modvat Scheme Applicability in Valuation of Intermediate Goods

SRF Ltd. v. Commissioner Of Central Excise: Clarifying Modvat Scheme Applicability in Valuation of Intermediate Goods

Date: Mar 14, 2007
SRF Ltd. v. Commissioner Of Central Excise: Clarifying Modvat Scheme Applicability in Valuation of Intermediate Goods Introduction The case of SRF Ltd. v. Commissioner Of Central Excise, Chennai-I...
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