Depreciation on Vehicles: Distinction between Business Use and Hire Use – Sridevi Steel & Cement Stores v. I.T.O. Introduction The case of Sridevi Steel & Cement Stores v. Income-tax Officer, Ward-1,...
CESTAT’s Landmark Ruling on DEPB Scheme Jurisdiction in Adani Exports Ltd. v. Assistant Commissioner Of Customs, Cochin 1. Introduction The case of Adani Exports Ltd. v. Assistant Commissioner Of...
ITA Kamal Kishore Chandak v. Income-tax Officer: Upholding Assessee's Claims on Investment Utilization and Restricting Over-reliance on Stamp Duty Valuations under Section 50C 1. Introduction The...
Clarifying Jurisdiction and Procedural Validity under Section 263: Satish Kumar Keshri v. CIT (Technical) Introduction The case of Satish Kumar Keshri v. Income-tax Officer (Technical) revolves...
Ispat Industries Ltd. v. Commissioner Of Central Excise: Interpretation of "Use" in Cenvat Credit Rules Introduction The case of Ispat Industries Ltd. v. Commissioner Of Central Excise, Raigad...
Principal-Agent Relationship Under Section 194H: Analysis of Assistant Commissioner v. Bharti Cellular Ltd Introduction The case of Assistant Commissioner of Income-tax, Circle-57, Kolkata v. Bharti...
Section 80-IA Deduction for Captive Power Units: West Coast Paper Mills Ltd. v. Assistant Commissioner of Income-tax Introduction The case of West Coast Paper Mills Ltd. v. Assistant Commissioner of...
NCK Sons Exports v. Income-tax Officer: Affirming Section 2(22)(e) Applicability to Trade Advances amidst Common Shareholding Introduction The case of NCK Sons Exports (P.) Ltd. v. Income-tax...
Uttar Pradesh Power Corporation Ltd. v. Central Electricity Regulatory Commission: Affirming Tribunal's Authority under Section 121 of The Electricity Act, 2003 Introduction The case of Uttar Pradesh...
Clarifying MERC's Jurisdiction in Billing Disputes: Reliance Energy Limited v. Maharashtra Electricity Regulatory Commission Introduction The case of Reliance Energy Limited v. Maharashtra...
Autonomy of Industrial Units under Section 80-IA: Insights from Additional Commissioner of Income-tax v. Delhi Press Patra Prakashan Introduction The case of Additional Commissioner of Income-tax v....
ITA Upholds Mandatory Accounting Standards in NBFC Income Recognition Introduction The case of Joint Commissioner of Income-tax, Special Range-II, Chennai v. India Equipment Leasing Ltd. adjudicated...
Distinguishing Business Connection and Permanent Establishment: Insights from Western Union Financial Services Inc. v. Assistant Director of Income-tax Introduction The case of Western Union...
Enforcing Urban Planning and Development Regulations in Civil Lines Area: A Commentary on Anand Mohan v. The Union Of India And Others Introduction The case of Anand Mohan v. The Union Of India And...
Precedent on Suo Motu Revision under Section 263: Mrs. Khatiza S. Oomerbhoy v. Income-tax Officer Introduction The case of Mrs. Khatiza S. Oomerbhoy v. Income-tax Officer, adjudicated by the Income...
Bayer India Ltd. v. Commissioner Of Customs, Mumbai: Reinforcing Transaction Value in Customs Valuation Introduction The case of Bayer India Ltd. v. Commissioner Of Customs, Mumbai adjudicated by the...
ITA Upholds Non-Deductibility of Statutory Reserve Fund Contributions in National Heavy Engg. Co-operative Ltd. v. DCIT Introduction The case of National Heavy Engg. Co-operative Ltd. v. Deputy...
Taxation of Share Allotments and Expenditure Classification: Insights from Escorts Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Escorts Ltd. v. Assistant Commissioner of...
Enhancing Evidentiary Standards in Block Assessments: Insights from Bansal Strips Pvt. Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Bansal Strips Pvt. Ltd. v. Assistant...
Ensuring Natural Justice in Administrative Decisions: Satya Prakash v. Union of India Introduction The case of Satya Prakash v. Union of India, adjudicated by the Central Administrative Tribunal...