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Separation of Assessment and Penalty Proceedings: Insights from Commissioner of Income-tax v. Parmanand M. Patel Introduction The case of Commissioner of Income-tax v. Parmanand M. Patel adjudicated...
Smt. Krishnabai Tingre v. Income-tax Officer: Clarifying the Applicability of Section 55A in Property Valuation Introduction The case of Smt. Krishnabai Tingre v. Income-tax Officer adjudicated by...
Limits of Prima Facie Adjustments Under Section 143(1)(a): Insights from Joint Commissioner of Income-tax, Special Range, Muzaffarnagar v. Swarup Vegetable Products Industries Ltd. Introduction The...
Comprehensive Analysis of Motorola Inc. v. Deputy Commissioner of Income-Tax: Implications on PE, Royalty Classification, and Tax Assessments in Cross-Border Transactions Introduction The case of...
Motorola Inc. v. Deputy Commissioner of Income-tax: Establishment of Limitation Period for Notices under Section 142(1) of the Income-tax Act Introduction The case of Motorola Inc. v. Deputy...
Ensuring Fair Consideration of Assessee’s Evidence in Suppression of Income Cases Introduction The case of Commissioner of Income-tax v. Sanjay Oil Cake Industries adjudicated by the Income Tax...
J.K. Sharma v. Union Of India: Establishing Fair Promotion Practices in the Indian Police Service Introduction The case of J.K. Sharma v. Union Of India adjudicated by the Central Administrative...
Hero Honda Motors Ltd. v. Joint Commissioner of Income-tax: Definitive Rulings on Revenue Expenditure and Technical Know-how Payments Introduction The case of Hero Honda Motors Ltd. vs. Joint...
CERC's Comprehensive Framework for Transmission Tariff Approval in Power Grid Corporation Of India Ltd. v. Karnataka Power Transmission Corporation Ltd. 1. Introduction The case of Power Grid...
Voluntary Disclosure and Rebuttal of Assessed Additions: Insights from Deputy Commissioner of Income-tax v. Bhogilal Mulchand Introduction The case of Deputy Commissioner of Income-tax, Circle-2(1)...
Deletion of Additions on Unsupported Disclosures under Section 132(4): Insights from Assistant Commissioner of Income-tax v. Jorawar Singh M. Rathod Introduction The case of Assistant Commissioner of...
Establishing Comprehensive Tariff Regulations: Insights from National Thermal Power Corporation Ltd. v. Madhya Pradesh State Electricity Board, Jabalpur Introduction The case of National Thermal...
Limitation on Retrospective Tariff Revisions for Capital Expenditure: Analysis of National Thermal Power Corporation Ltd. v. Uttar Pradesh Power Corporation Ltd. Introduction The case of National...
Clarifying the Applicability of Section 194C and 194J: Insights from Income-tax Officer v. Dr. Willmar Schwabe India (P.) Ltd. Introduction The case of Income-tax Officer v. Dr. Willmar Schwabe India...
Affirmation of Transaction Value Without Loading in Related Party Transactions: Gemplus India Pvt. Ltd. v. Commissioner of Customs Introduction The case of Gemplus India Private Limited v....
Enforcement of Equitable Mortgage and Limitation Period in Debt Recovery: Central Bank Of India v. Official Liquidator High Court Bombay Introduction The case of Central Bank Of India v. Official...
Establishing Clandestine Removal in Excise Jurisprudence: Insights from Gulabchand Silk Mills Pvt. Ltd. v. Commissioner of C. Ex., Hyderabad-II Introduction The case of Gulabchand Silk Mills Pvt....
Reliance Infocomm v. Union of India: Landmark Judgment on Telecom Licensing Violations and Penalties Introduction The case of Reliance Infocomm Limited v. Union Of India was adjudicated by the...
SS Corporate Securities Ltd. v. Securities & Exchange Board of India: Establishing Evidentiary Standards in Market Manipulation Cases Introduction The case of SS Corporate Securities Ltd. v....
Apportionment of Abnormal Security Expenses in Electricity Tariffs: Power Grid Corporation of India Ltd. v. Bihar State Electricity Board, Patna Introduction The case of Power Grid Corporation of...