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Ownership and Confiscation of Imported Goods: Insights from Worldwide Trade Est. Pvt. Ltd. v. Commissioner Of Customs, Chennai Introduction The case of Worldwide Trade Est. Pvt. Ltd. v. Commissioner...
Exclusion of Deferred Tax Charges and Dividend Tax from MAT Book Profit under Section 115JB: Balarampur Chini Mills Ltd. Judgment Analysis Introduction The case of Assistant Commissioner of...
Joint Liability for Excise Duty: Sree Aravindh Steels Ltd. v. Commissioner Of Central Excise, Trichy Introduction The case of Sree Aravindh Steels Ltd. v. Commissioner Of Central Excise, Trichy...
Section 50C: Limitation on Applicability in Unregistered Sale Agreements – Navneet Kumar Thakkar v. Income-tax Officer Introduction The case of Navneet Kumar Thakkar vs. Income-tax Officer, Ward-4...
Tribunal Upholds Discretion to Admit Additional Grounds of Appeal in Income Tax Proceedings Introduction The case of Assistant Commissioner of Income-tax v. DHL Operations BV adjudicated by the...
Narrow Interpretation of 'Fees for Technical Services' under India-Singapore DTAA: Insights from Bharat Petroleum Corp. Ltd. v. JD of Income-Tax Introduction The case of Bharat Petroleum Corpn. Ltd....
Assessments on Non-Existent Entities: Nullity Confirmed in Pampasar Distillery Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Pampasar Distillery Ltd. v. Assistant Commissioner...
Reimbursement of Pre-Bid Expenses vs. Fees for Technical Services: Modicon Network v. Assistant Commissioner Introduction The case of Assistant Commissioner of Income-tax, Circle 23(2), New Delhi v....
Augmentation of Gas/RLNG Supply and UI Accounting in Electricity Generation: Insights from Punjab State Electricity Board, Patiala v. National Thermal Power Corporation Ltd. Introduction The case...
CERC's Comprehensive Framework for Transmission Tariff Approval: Power Grid Corporation vs Nuclear Power Corporation Introduction The case of Power Grid Corporation Of India Limited v. Nuclear Power...
Rule 4 Prevails Over Rule 8 in Mixed Consumption and Sale of Excisable Goods under Central Excise Valuation Rules: Isp At Industries Ltd. v. CCE Introduction The case of Isp At Industries Ltd. v....
Re-defining Burden of Proof under Section 68: Aravali Trading Co. v. Income-tax Officer Introduction The case of Aravali Trading Co. v. Income-tax Officer adjudicated by the Income Tax Appellate...
Revised Operational Norms for Tanda Thermal Power Station: A Landmark Judgment by CERC Introduction The case of Uttar Pradesh Power Corporation Ltd., Lucknow v. National Thermal Power Corporation...
Inclusion of Scrap Value in Assessable Value: The Mahindra Ugine Steel Decision 1. Introduction The case of Mahindra Ugine Steel Co. Ltd. v. Commissioner Of C. Ex., Pune adjudicated by the Central...
SEBI's Reinforcement of KYC Norms for Depository Participants: The Khandwala Integrated Financial Services Pvt. Ltd. Case Introduction The Securities and Exchange Board of India (SEBI), in its...
Establishment of Power Exchange: Central Electricity Regulatory Commission’s Landmark Judgment Introduction On January 18, 2007, the Central Electricity Regulatory Commission (CERC) delivered a...
Clarifying Section 14A: Apportionment of Expenses in Mixed Taxable and Exempt Income – Wimco Seedlings Ltd. v. Deputy Commissioner of Income-tax Introduction Wimco Seedlings Ltd. v. Deputy...
Prohibition of Arbitrary Enhancement of Disciplinary Penalties: Lata Chaudhary v. Union of India Introduction The case of Lata Chaudhary v. Union Of India was adjudicated by the Central...
M.M. Financiers (P.) Ltd. v. Deputy Commissioner of Income-tax: Upholding Transparency in Income Disclosure Introduction The case of M.M. Financiers (P.) Ltd. v. Deputy Commissioner of Income-tax...
Proper Issue of Show-Cause Notices in Goods Classification: Carborandum Universal Ltd. v. Commissioner Of C. Ex., Chennai Introduction The case of Carborandum Universal Ltd. v. Commissioner Of...