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All Tribunals Case Commentaries

Acufil Machines v. Commissioner Of C. Ex., Coimbatore: Upholding Duty Demands Amid SSI Exemption Manipulation

Acufil Machines v. Commissioner Of C. Ex., Coimbatore: Upholding Duty Demands Amid SSI Exemption Manipulation

Date: Jun 24, 2004
Acufil Machines v. Commissioner Of C. Ex., Coimbatore: Upholding Duty Demands Amid SSI Exemption Manipulation Introduction The case of Commissioner Of C. Ex., Coimbatore v. Acufil Machines...
Clarifying Developer Status for Section 80-IA Deductions: Patel Engg. Ltd. v. Deputy Commissioner of Income-Tax

Clarifying Developer Status for Section 80-IA Deductions: Patel Engg. Ltd. v. Deputy Commissioner of Income-Tax

Date: Jun 23, 2004
Clarifying Developer Status for Section 80-IA Deductions: Patel Engg. Ltd. v. Deputy Commissioner of Income-Tax Introduction The case of Patel Engg. Ltd. v. Deputy Commissioner of Income-tax, Central...
Capital Cost Allocation and Tariff Determination in NTPC v. UP Power Corporation

Capital Cost Allocation and Tariff Determination in NTPC v. UP Power Corporation

Date: Jun 19, 2004
Capital Cost Allocation and Tariff Determination in NTPC Ltd. v. Uttar Pradesh Power Corporation Ltd. Introduction The case of National Thermal Power Corporation Ltd. (NTPC) v. Uttar Pradesh Power...
Enforcement of Strict Four-Year Limitation for Rectification Claims under Section 254(2) of the Income Tax Act: Arvindbhai H. Shah v. Assistant Commissioner of Income-tax

Enforcement of Strict Four-Year Limitation for Rectification Claims under Section 254(2) of the Income Tax Act: Arvindbhai H. Shah v. Assistant Commissioner of Income-tax

Date: May 27, 2004
Enforcement of Strict Four-Year Limitation for Rectification Claims under Section 254(2) of the Income Tax Act: Arvindbhai H. Shah v. Assistant Commissioner of Income-tax Introduction The case of...
Cost Allocation Between Industrial Units and Its Impact on Section 80-I and 80-IA Deductions: National Thermal Power Corpn. Ltd. v. Additional Commissioner of Income-tax

Cost Allocation Between Industrial Units and Its Impact on Section 80-I and 80-IA Deductions: National Thermal Power Corpn. Ltd. v. Additional Commissioner of Income-tax

Date: May 27, 2004
Cost Allocation Between Industrial Units and Its Impact on Section 80-I and 80-IA Deductions: National Thermal Power Corpn. Ltd. v. Additional Commissioner of Income-tax Introduction The case of...
CERC Upholds Approved Capital Cost and O&M Expense Framework in Power Grid v. Bihar State Electricity Board (2004)

CERC Upholds Approved Capital Cost and O&M Expense Framework in Power Grid v. Bihar State Electricity Board (2004)

Date: May 12, 2004
CERC Upholds Approved Capital Cost and O&M Expense Framework in Power Grid v. Bihar State Electricity Board (2004) Introduction The case of Power Grid Corporation Of India Ltd. v. Bihar State...
Full Deduction of Revenue Expenditure on Advertising for Product Launch: Amar Raja Batteries Ltd. v. Assistant Commissioner of Income-tax

Full Deduction of Revenue Expenditure on Advertising for Product Launch: Amar Raja Batteries Ltd. v. Assistant Commissioner of Income-tax

Date: Apr 28, 2004
Full Deduction of Revenue Expenditure on Advertising for Product Launch Amar Raja Batteries Ltd. v. Assistant Commissioner of Income-tax Court: Income Tax Appellate Tribunal Decision Date: April 27,...
Exclusion of Incentive and Ex-Gratia Payments from O&M Employee Costs: A Landmark Decision by CERC

Exclusion of Incentive and Ex-Gratia Payments from O&M Employee Costs: A Landmark Decision by CERC

Date: Apr 14, 2004
Exclusion of Incentive and Ex-Gratia Payments from O&M Employee Costs: A Landmark Decision by CERC Introduction The case of Power Grid Corporation Of India Ltd. v. Karnataka Power Transmission...
SEBI Judgment on Market Manipulation and Insider Trading: Decent Dealers and Advances Pvt. Ltd.

SEBI Judgment on Market Manipulation and Insider Trading: Decent Dealers and Advances Pvt. Ltd.

Date: Apr 1, 2004
SEBI Judgment on Market Manipulation and Insider Trading: Decent Dealers and Advances Pvt. Ltd. Introduction The Securities and Exchange Board of India (SEBI) delivered a landmark judgment on March...
SEBI Enforcement Against Market Manipulation and Insider Trading: The RKKR Agencies Limited Case

SEBI Enforcement Against Market Manipulation and Insider Trading: The RKKR Agencies Limited Case

Date: Apr 1, 2004
SEBI Enforcement Against Market Manipulation and Insider Trading: The RKKR Agencies Limited Case 1. Introduction The Securities and Exchange Board of India (SEBI), India's regulatory authority for...
Ambika Agro Suppliers v. Income-tax Officer: Enhancing Scrutiny in Section 263 Proceedings

Ambika Agro Suppliers v. Income-tax Officer: Enhancing Scrutiny in Section 263 Proceedings

Date: Mar 31, 2004
Ambika Agro Suppliers v. Income-tax Officer: Enhancing Scrutiny in Section 263 Proceedings Introduction The case of Ambika Agro Suppliers v. Income-tax Officer adjudicated by the Income Tax Appellate...
Clarification on TDS Deduction: Hindustan Coca-Cola Beverages v. Joint Commissioner of Income-tax

Clarification on TDS Deduction: Hindustan Coca-Cola Beverages v. Joint Commissioner of Income-tax

Date: Mar 25, 2004
Clarification on TDS Deduction: Hindustan Coca-Cola Beverages v. Joint Commissioner of Income-tax Introduction The case of Hindustan Coca-Cola Beverages (P.) Ltd. v. Joint Commissioner of Income-tax...
Acceptance of Foreign Customs Evidence in Valuation Proceedings: Analysis of Mahalaxmi International Exports v. Commissioner Of Customs, Jaipur

Acceptance of Foreign Customs Evidence in Valuation Proceedings: Analysis of Mahalaxmi International Exports v. Commissioner Of Customs, Jaipur

Date: Mar 13, 2004
Acceptance of Foreign Customs Evidence in Valuation Proceedings: Analysis of Mahalaxmi International Exports v. Commissioner Of Customs, Jaipur Introduction The case of Mahalaxmi International...
Rajesh Jain v. Deputy Commissioner of Income-tax: Reinforcing the Necessity of Corroborative Evidence in Assessments

Rajesh Jain v. Deputy Commissioner of Income-tax: Reinforcing the Necessity of Corroborative Evidence in Assessments

Date: Feb 28, 2004
Rajesh Jain v. Deputy Commissioner of Income-tax: Reinforcing the Necessity of Corroborative Evidence in Assessments Introduction The case of Rajesh Jain v. Deputy Commissioner of Income-tax...
Strengthening the Burden of Proof on Assessees for Investment Explanations and Speculative Losses: Insights from Assistant Commissioner of Income-tax v. Rameshchandra R. Patel

Strengthening the Burden of Proof on Assessees for Investment Explanations and Speculative Losses: Insights from Assistant Commissioner of Income-tax v. Rameshchandra R. Patel

Date: Feb 28, 2004
Strengthening the Burden of Proof on Assessees for Investment Explanations and Speculative Losses: Insights from Assistant Commissioner of Income-tax v. Rameshchandra R. Patel Introduction The case...
Emphasizing Corroborative Evidence in Duty Imposition: Rama Shyama Papers Ltd. v. Commissioner of C. Ex., Lucknow

Emphasizing Corroborative Evidence in Duty Imposition: Rama Shyama Papers Ltd. v. Commissioner of C. Ex., Lucknow

Date: Feb 26, 2004
Emphasizing Corroborative Evidence in Duty Imposition: Rama Shyama Papers Ltd. v. Commissioner of C. Ex., Lucknow Introduction The case of Rama Shyama Papers Ltd. v. Commissioner of Central Excise,...
Unified Interpretation of Section 80HHC: Set-Off of Export Losses and Netting of Interest Receipts in Lalsons Enterprises v. D.C. of Income-tax

Unified Interpretation of Section 80HHC: Set-Off of Export Losses and Netting of Interest Receipts in Lalsons Enterprises v. D.C. of Income-tax

Date: Feb 26, 2004
Unified Interpretation of Section 80HHC: Set-Off of Export Losses and Netting of Interest Receipts Introduction The case of Lalsons Enterprises v. Deputy Commissioner of Income-tax delivered by the...
CERC’s Framework for Transmission Tariff Approval: Power Grid Corporation v. Bihar State Electricity Board

CERC’s Framework for Transmission Tariff Approval: Power Grid Corporation v. Bihar State Electricity Board

Date: Feb 18, 2004
CERC’s Framework for Transmission Tariff Approval: Power Grid Corporation v. Bihar State Electricity Board Introduction The case of Power Grid Corporation of India Ltd. v. Bihar State Electricity...
Classification of Imports: ELISA Kits vs. Raw Materials - Insights from Dr. Reddy's Labs v. Commissioner of Customs

Classification of Imports: ELISA Kits vs. Raw Materials - Insights from Dr. Reddy's Labs v. Commissioner of Customs

Date: Feb 17, 2004
Classification of Imports: ELISA Kits vs. Raw Materials - Insights from Dr. Reddy's Labs v. Commissioner of Customs Introduction The case of Dr. Reddy's Laboratories Ltd. v. Commissioner Of Customs,...
Lufthansa German Airlines v. Deputy Commissioner of Income-tax: DTAA and IATP Participation Exemption

Lufthansa German Airlines v. Deputy Commissioner of Income-tax: DTAA and IATP Participation Exemption

Date: Feb 13, 2004
Lufthansa German Airlines v. Deputy Commissioner of Income-tax: DTAA and IATP Participation Exemption Introduction The case of Lufthansa German Airlines v. Deputy Commissioner of Income-tax...
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