Tribunal Reverses Section 68 Addition Due to Inconsistent Assessment of Cash Deposits: Rahul Cold Storage v. Income Tax Officer Introduction The case of Rahul Cold Storage, Dhamtari v. Income Tax...
ITA Tribunal Reinforces Principle of Natural Justice in Fresh Adjudication of Income Tax Appeals Introduction The case of Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad v. Agri Gold...
Mandatory Inclusion of Document Identification Number (DIN) in Tax Orders: A Landmark Decision by ITAT Kolkata Introduction The case of Shri Mahesh Kumar Sureka v. PCIT-13, Kolkata adjudicated by the...
Invalid Jurisdiction of Assessing Officer: Landmark Judgment in M/s Adarsh Rice Mill v. Income Tax Officer, Raipur Introduction The case of M/s Adarsh Rice Mill, Raipur v. Income Tax Officer, Ward...
Reaffirmation of Article 311(2)(b) in Police Misconduct Cases: Manohar Lal v. Commissioner of Police Introduction The case of Manohar Lal v. Commissioner of Police adjudicated by the Central...
Admission of Additional Evidence under Rule 46A: ITAT Delhi Bench's Perspective in Mayur Batra v. ACIT Introduction The case of Mayur Batra v. ACIT, Circle-61(1), New Delhi adjudicated by the Income...
Clarifying the Burden of Proof under Section 68: Vaishnavi Bullion Pvt Ltd. vs. Asst. Commissioner of Income Tax Introduction The case of Vaishnavi Bullion Private Limited, Hyderabad v. Asst....
Strengthening Debt Recovery Mechanisms: Insights from State Bank of India v. M/s S.K. Rice Mills Introduction The case of State Bank of India (SBI) v. M/s S.K. Rice Mills & Others adjudicated by the...
RERA Chennai Adjudication: Mandating Refunds for Project Delays - A Landmark Judgment Introduction The case titled S. Harish Kumar, Kalidasa Shankaran, and V.B. Tharani v. Marg Properties Ltd.,...
Timely Payment of Employee Contributions: Insights from M/s. Suresh Electricals v. DCIT Introduction The case of M/s. Suresh Electricals, Bellary versus The Deputy Commissioner of Income Tax (ITA...
ITAT Jaipur Reinforces the Distinct Separation between Assessment and Penalty Proceedings: Implications of Section 263 Introduction In the landmark case Harish Jain, Jaipur v. PCIT (Central), Jaipur,...
Impermissibility of Methodological Changes in Tariff Truing Up: Insights from Noida Power Co. Ltd. v. Uttar Pradesh Electricity Regulatory Commission (2022) Introduction The case of Noida Power...
Strict Enforcement of Appeal Deadlines under Insolvency & Bankruptcy Code: Insights from M.K. Resely v. Union Bank of India Introduction The case of M.K. Resely v. Union Bank of India - Erattupetta...
DRT Mumbai Sets Precedent: Strict Compliance Required for SARFAESI Act Notices Introduction The case of M/S Nyka Steel Pvt Ltd. v. UCO Bank adjudicated by the Debts Recovery Tribunal (DRT) No.2,...
Section 36(1)(va) Deduction: Cemetile Industries v. Income-Tax Officer Establishes Strict Compliance Requirements Introduction In the landmark case of Cemetile Industries, Pune v. Income-Tax Officer,...
GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis Introduction The case of M/s. Magnetic Infotech Pvt. Ltd. versus the Appellate Authority for Advance Ruling (AAAR),...
Anand Mining Corporation v. Dy. CIT: Defining Speculative Transactions in Business Income Set-Offs Introduction The case of Anand Mining Corporation, Jabalpur v. Deputy Commissioner of Income Tax...
DIN Compliance in Income Tax Orders: Precedent Set by Smt. Sunita Agarwal v. ITO Introduction The case of Smt. Sunita Agarwal, Kolkata v. ITO, Ward-43(6), Kolkata adjudicated by the Income Tax...
Clarification on the Effect of Stay Orders in Insolvency Proceedings: Ashok Kumar Tyagi v. UCO Bank Introduction The case of Ashok Kumar Tyagi v. UCO Bank and Anr. adjudicated by the National Company...
Reappraisal of Unexplained Cash Under Section 69A: Insights from Manisha Punshi v. Income Tax Officer, Bhatapara Introduction The case of Manisha Punshi, Bhatapara v. Income Tax Officer, Bhatapara...