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...
Inclusion of Interest Income in Business Profits for Deductions under Sections 10A and 10B: A Comprehensive Analysis of Assistant Commissioner of Income-tax v. Motorola India Electronics (P.) Ltd....
Taxability of International Marketing Payments: International Hotel Licensing Company SARL v. Dit Introduction The case of International Hotel Licensing Company SARL v. Dit is a landmark ruling...
Interpretation of "Advance Tax" Under Sections 234A and 234B: Mrs. Sheela Jaisingh v. Assistant Commissioner of Income-tax 1. Introduction The case of Mrs. Sheela Jaisingh v. Assistant Commissioner...
Section 14A: Allocation of Expenditure in Relation to Exempt Income Introduction The case of Assistant Commissioner of Income-tax, Range 10(1), Mumbai v. Citicorp Finance (India) Ltd., adjudicated by...
Clarification on Burden of Proof for Cash Credits under Section 68: Income Tax Officer v. Rajendra Kumar Taparia Introduction The case of Income Tax Officer v. Rajendra Kumar Taparia adjudicated by...
AT&S India Pvt. Ltd. v. CIT: Establishing Fees for Technical Services under Section 195 of the Income Tax Act Introduction The case of AT&S India Private Limited v. CIT was adjudicated by the...
Establishing Clandestine Manufacturing Through Corroborated Evidence: Insights from Montex Dyeing & Printing Works v. Commissioner Of Central Excise & Customs Introduction The case of Montex Dyeing &...
Strict Enforcement of Section 14A: Mandate for Proper Allocation of Expenditures Relating to Exempt Income Introduction The case of Kalpataru Construction Overseas (P.) Ltd. v. Deputy Commissioner of...
Taxation of Intra-Branch Transactions for Non-Resident Enterprises in India: The Landmark Decision in Dresdner Bank AG v. ADIT Introduction The case of Dresdner Bank AG v. Additional Commissioner of...
Interpretation of Rule 209A of Central Excise Rules: Reinforcing the Necessity of Knowledge for Penalty Imposition Introduction The case of Steel Tubes Of India Ltd. v. Commissioner Of C. Ex., Indore...
Sheraton International Inc. v. Deputy Director of Income-tax: Defining the Taxability of Royalties and Fees for Technical Services under India-US DTAA Introduction The case of Sheraton International...
Unawareness of Pre-Existing Disease at Policy Inception: Praveen Damani v. Oriental Insurance Co. Ltd. Introduction The case of Praveen Damani v. Oriental Insurance Co. Ltd. adjudicated by the...
Preservation of Contractual Terms in Power Purchase Agreements: Rithwik Energy Systems Ltd. vs AP Transco Introduction The case of Rithwik Energy Systems Limited v. Transmission Corporation Of Andhra...
Non-Admissibility of Survey Material in Block Assessment for Undisclosed Income Dasari Sri Sailendra Kumar v. Deputy Commissioner of Income-tax Introduction In the case of Dasari Sri Sailendra Kumar...
Doon Valley Motors: Upholding Reasonable Expenditure on Family Employees under Section 40A(2) Introduction The case of Assistant Commissioner of Income-tax (OSD), Range - 1, Dehradun v. Doon Valley...
55% Add-On Running Allowance for Pensionary Benefits Established in Vinod Kumar Saxena v. Union Of India Introduction The case of Vinod Kumar Saxena v. Union Of India was adjudicated by the Central...
Refund of Duty Debited in RG-23A Part-II: Cash Refund Admissible Under Specific Circumstances Introduction The case of Gauri Plasticulture (P) Ltd. v. Commissioner Of Central Excise, Indore...
Taxation of Turnkey Project Profits: Deputy Commissioner of Income-tax v. Roxon OY Judgment Analysis Introduction The case of Deputy Commissioner of Income-tax, Special Range-26, Mumbai v. Roxon OY...
Enhanced Scrutiny on Clandestine Removal: Ruby Chlorates (P) Ltd. v. Commissioner of C. Ex., Trichy 1. Introduction The case of Ruby Chlorates (P) Ltd. v. Commissioner of C. Ex., Trichy revolves...