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...
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 Introduction The case of Patel Engg. Ltd. v. Deputy Commissioner of Income-tax, Central...
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 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 Introduction The case of...
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 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 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. 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 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 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 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 Introduction The case of Mahalaxmi International...
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...
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...
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 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 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 Introduction The case of Dr. Reddy's Laboratories Ltd. v. Commissioner Of Customs,...