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All Tribunals Case Commentaries

Excisability of Iron and Steel Structurals Under Heading 73.08: Clarifying Manufacture and Marketability

Excisability of Iron and Steel Structurals Under Heading 73.08: Clarifying Manufacture and Marketability

Date: Nov 19, 2005
Excisability of Iron and Steel Structurals Under Heading 73.08: Clarifying Manufacture and Marketability Introduction The judgment in Mahindra & Mahindra Ltd. v. C.C.E, Aurangabad, Chandigarh, Kanpur...
Establishing Reciprocal Billing Arrangements in Telecom Interconnection: COAI v. BSNL

Establishing Reciprocal Billing Arrangements in Telecom Interconnection: COAI v. BSNL

Date: Nov 12, 2005
Establishing Reciprocal Billing Arrangements in Telecom Interconnection: Cellular Operators Association Of India v. Bharat Sanchar Nigam Limited Introduction The case of Cellular Operators...
Judgment Analysis: Nayveli Lignite Corporation Ltd. v. Tamil Nadu Electricity Board - Subordinate Legislation and Tribunal Jurisdiction

Judgment Analysis: Nayveli Lignite Corporation Ltd. v. Tamil Nadu Electricity Board - Subordinate Legislation and Tribunal Jurisdiction

Date: Nov 10, 2005
Subordinate Legislation and Tribunal Jurisdiction: An In-depth Analysis of Nayveli Lignite Corporation Ltd. v. Tamil Nadu Electricity Board Introduction The case of Nayveli Lignite Corporation Ltd....
Redefining Administrative Discretion: Absorption of ITS Group A Officers into BSNL/MTNL Confirmed by Central Administrative Tribunal

Redefining Administrative Discretion: Absorption of ITS Group A Officers into BSNL/MTNL Confirmed by Central Administrative Tribunal

Date: Nov 1, 2005
Redefining Administrative Discretion: Absorption of ITS Group A Officers into BSNL/MTNL Confirmed by Central Administrative Tribunal Introduction The case of Indian Telecom Service Association v....
Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax

Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax

Date: Sep 24, 2005
Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax Introduction The case of...
Deferral of Debt Recovery Execution Due to Concurrent Litigation: Sangli Bank Ltd. v. Prabha K. Maheshwari & Ors.

Deferral of Debt Recovery Execution Due to Concurrent Litigation: Sangli Bank Ltd. v. Prabha K. Maheshwari & Ors.

Date: Sep 21, 2005
Deferral of Debt Recovery Execution Due to Concurrent Litigation: Sangli Bank Ltd. v. Prabha K. Maheshwari & Ors. Introduction The case of Sangli Bank Ltd. v. Prabha K. Maheshwari & Ors. adjudicated...
Inderpal Singh v. Union of India: Safeguarding Temporary Status of Casual Laborers

Inderpal Singh v. Union of India: Safeguarding Temporary Status of Casual Laborers

Date: Sep 16, 2005
Inderpal Singh v. Union of India: Safeguarding Temporary Status of Casual Laborers Introduction The case of Inderpal Singh v. Union of India adjudicated by the Central Administrative Tribunal on...
Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax

Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax

Date: Sep 14, 2005
Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax Introduction The case of Toyo Engineering India Ltd. v. Joint Commissioner of...
Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT

Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT

Date: Aug 24, 2005
Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT Introduction The case of Ashok Manilal Thakkar v. Assistant...
Proper Exercise of Revisional Authority in Disciplinary Proceedings: Ramesh Kumar v. Union of India

Proper Exercise of Revisional Authority in Disciplinary Proceedings: Ramesh Kumar v. Union of India

Date: Aug 23, 2005
Proper Exercise of Revisional Authority in Disciplinary Proceedings: Ramesh Kumar v. Union of India Introduction In the pivotal case of Ramesh Kumar v. Union Of India, adjudicated by the Central...
Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax

Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax

Date: Aug 23, 2005
Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax 1. Introduction The case of ABN Amro Bank NV v. Assistant Director...
Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax

Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax

Date: Aug 18, 2005
Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax Introduction The case of T.S. Manocha v. Deputy Commissioner of Income-tax adjudicated...
Enforcement of Equitable Mortgage and Limitations in Debt Recovery: Insights from State Bank Of India v. Krishna Enterprises

Enforcement of Equitable Mortgage and Limitations in Debt Recovery: Insights from State Bank Of India v. Krishna Enterprises

Date: Aug 17, 2005
Enforcement of Equitable Mortgage and Limitations in Debt Recovery: Insights from State Bank Of India v. Krishna Enterprises Introduction The case of State Bank Of India v. Krishna Enterprises,...
Finality of Tribunal Decisions and Reliance on Raw Material Accounts in Customs Duty Assessments: Insights from Standard Pencils Pvt. Ltd. v. Commissioner Of C. Ex., Chennai

Finality of Tribunal Decisions and Reliance on Raw Material Accounts in Customs Duty Assessments: Insights from Standard Pencils Pvt. Ltd. v. Commissioner Of C. Ex., Chennai

Date: Aug 6, 2005
Finality of Tribunal Decisions and Reliance on Raw Material Accounts in Customs Duty Assessments: Insights from Standard Pencils Pvt. Ltd. v. Commissioner Of C. Ex., Chennai Introduction The case of...
CESTAT Upholds Transaction Value in Agarwal Industries v. Commissioner Of Customs, Vizag

CESTAT Upholds Transaction Value in Agarwal Industries v. Commissioner Of Customs, Vizag

Date: Aug 5, 2005
CESTAT Upholds Transaction Value in Agarwal Industries v. Commissioner Of Customs, Vizag Introduction The case of Agarwal Industries v. Commissioner Of Customs, Vizag (CESTAT, 2005) addresses...
Burden of Proof and Natural Justice in Customs Penalty Proceedings: Insights from Jagdish Shanker Trivedi v. Commissioner Of Customs, Kanpur

Burden of Proof and Natural Justice in Customs Penalty Proceedings: Insights from Jagdish Shanker Trivedi v. Commissioner Of Customs, Kanpur

Date: Jul 28, 2005
Burden of Proof and Natural Justice in Customs Penalty Proceedings: Insights from Jagdish Shanker Trivedi v. Commissioner Of Customs, Kanpur Introduction The case of Jagdish Shanker Trivedi v....
Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax

Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax

Date: Jul 26, 2005
Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax Introduction The case of Charak Pharmaceuticals v. Joint Commissioner of...
Res Judicata and Re-litigation in Export Compliance: Insights from Commissioner of Customs, Kandla v. Dimple Overseas

Res Judicata and Re-litigation in Export Compliance: Insights from Commissioner of Customs, Kandla v. Dimple Overseas

Date: Jul 16, 2005
Res Judicata and Re-litigation in Export Compliance: Insights from Commissioner of Customs, Kandla v. Dimple Overseas Introduction The case of Commissioner of Customs, Kandla v. Dimple Overseas...
Validation of Value Enhancements Based on Voluntary Admissions under the Customs Act: Hillari Computer Exports P. Ltd. v. Commissioner of Customs

Validation of Value Enhancements Based on Voluntary Admissions under the Customs Act: Hillari Computer Exports P. Ltd. v. Commissioner of Customs

Date: Jul 15, 2005
Validation of Value Enhancements Based on Voluntary Admissions under the Customs Act: Hillari Computer Exports P. Ltd. v. Commissioner of Customs Introduction The case of Hillari Computer Exports P....
Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained

Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained

Date: Jul 14, 2005
Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained Introduction The case of Singapore Airlines Ltd. v. Income-tax Officer, TDS-IV...
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