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Medicamen Biotech Ltd. v. Income-Tax Appellate Tribunal: Affirmation of Deferred Revenue Expenditures in the Pharmaceutical Sector Introduction The case of Assistant Commissioner of Income-tax v....
Ensuring Fair Claim Settlements: Protection Manufacturers Pvt. Ltd. v. New India Assurance Co. Ltd. Introduction The case of Protection Manufacturers Pvt. Ltd. v. New India Assurance Co. Ltd....
National Fertilizers Ltd. v. CIT: Clarifying Deduction Eligibility Under Section 80-I 1. Introduction The case of National Fertilizers Ltd. v. Commissioner of Income Tax (CIT) was adjudicated by the...
Classification of Polyester Fabrics and DFRC Clearance: Insights from Shree Ganesh International v. Commissioner Of C. Ex., Jaipur Introduction The case of Shree Ganesh International v. Commissioner...
Impact of Omitting Sub-rule (b) of Rule 5 on Tax Deductibility of Reserves and Write-offs: ITAT's Decision in Deputy Commissioner v. Oriental General Insurance Introduction The case of Deputy...
Treatment of Related Party Transactions Under Central Excise Act: Crompton Greaves Ltd. v. Commissioner Of C. Ex., Aurangabad Introduction The case of Crompton Greaves Ltd. v. Commissioner Of Central...
Hiralal Maganlal & Co. v. Deputy Commissioner of Income-tax: Affirming the Binding Nature of Declarations under Section 132(4) Introduction The case of Hiralal Maganlal & Co. v. Deputy Commissioner...
Reaffirming Burden of Proof and Evidentiary Standards in Hawala Allegations: Income-tax Officer v. Surana Traders Introduction The judicial discourse in Income-tax Officer v. Surana Traders,...
Establishing Liability for Deficient Airport Services: Geeta Jethani v. Airport Authority of India Introduction The case of Geeta Jethani & Ors. v. Airport Authority of India & Ors. is a landmark...
Clarifying Insurance Fraud in Public Welfare Schemes: A Comprehensive Analysis of Food Corporation Of India v. M/S. New India Assurance Co. Ltd. Introduction The case of Food Corporation Of India...
Revision of Transmission Tariffs Based on Loan Repayment: Power Grid Corporation of India Ltd. v. Madhya Pradesh Electricity Board Introduction The case of Power Grid Corporation of India Ltd. v....
CESTAT Reinforces Evidentiary Standards in Clandestine Removal Cases: Mohan Steels Ltd. v. Commissioner of Central Excise 1. Introduction The case of Mohan Steels Ltd. v. Commissioner of Central...
Assessment of Dissolved Companies for Income Tax: A Comprehensive Commentary on Impsat (P.) Ltd. v. Income-tax Officer Introduction The case of Impsat (P.) Ltd. v. Income-tax Officer, adjudicated by...
Bank of India v. Senior Pharmaceuticals Ltd.: Affirming Collecting Banks' Liability under the Negotiable Instruments Act Introduction Bank of India v. Senior Pharmaceuticals Ltd. is a landmark...
Rama Nand v. Union of India: Affirming Departmental Discretion in Administrative Transfers Introduction The case of Rama Nand v. Union of India was adjudicated by the Central Administrative Tribunal...
Clarifying Penalty Implications under Section 271(1)(c): Insights from Rupam Mercantiles Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Rupam Mercantiles Ltd. v. Deputy...
Mytri Enterprises v. Commissioner of Customs: Reaffirming Valuation Principles and Penalty Imposition Standards Introduction The case of Mytri Enterprises v. Commissioner of Customs, Mumbai...
Finality of Capital Cost in Tariff Determination Introduction The case of Uttar Pradesh Power Corporation Ltd. v. National Thermal Power Corporation Ltd. adjudicated by the Central Electricity...
CERC's Landmark Ruling on Tariff Determination: Insights from National Thermal Power Corporation Ltd. v. Uttar Pradesh Power Corporation Ltd. Introduction The case of National Thermal Power...
CESTAT Upholds Commercial Practice in Modvat Credit Claims: Maruti Udyog Ltd. vs Commissioner Of C. Ex. Introduction The case of Maruti Udyog Ltd. v. Commissioner Of Central Excise, Delhi-III...