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Ram Khazana Electronic v. Commissioner Of Customs: Clarifying Redemption Fines and Penalty Liability under the Customs Act, 1962 Introduction The case of Ram Khazana Electronic v. Commissioner Of...
Acceptance of Transaction Value Based on Distinct Product Variations: Navinchandra & Co. v. Commissioner Of Customs, Mumbai Introduction The case of Navinchandra & Co. v. Commissioner Of Customs,...
CESTAT Upholds Accurate Representation of Sale Prices: Hindalco Industries Ltd. v. Commissioner Of C. Ex., Allahabad Introduction The case of Hindalco Industries Ltd. v. Commissioner Of C. Ex.,...
Strict Enforcement of Section 13(1)(c) in Denying Section 11 Exemption: SIDUR v. Deputy Commissioner of Income-tax Introduction The case of Society for Integrated Development in Urban and Rural Areas...
Debarment for Market Manipulation: The Mohan Kumar SEBI Judgment Introduction The Securities and Exchange Board of India (SEBI) delivered a pivotal judgment on December 12, 2002, in the case of Mohan...
Interpretation of Section 10B: Retrospective Applicability in Tata Tea Ltd. v. CIT(A) Introduction The case of Tata Tea Ltd. v. Joint Commissioner of Income-tax adjudicated by the Income Tax...
Anjaneya Brick Works Judgment: Re-evaluating Production Estimates in Income Tax Assessments Introduction The case of Anjaneya Brick Works v. Assistant Commissioner of Income-tax (Inv.) adjudicated by...
Clarifying 'Royalty' Classification in Non-Resident Satellite Operations Introduction The case of Asia Satellite Telecommunications Co. Ltd. v. Deputy Commissioner of Income-tax adjudicated by the...
ITAT Establishes Finality of Block Assessments under Chapter XIV-B Introduction The case of Western India Bakers (P.) Ltd. v. Deputy Commissioner of Income-tax adjudicated by the Income Tax Appellate...
Equitable Distribution of Assets in Family-Owned Businesses: Dilip Kumar Chandra v. Chandra & Sons Pvt. Ltd. Introduction The case of Dilip Kumar Chandra And Another v. Chandra & Sons Pvt. Ltd. And...
Reinforcement of Evidentiary Standards in Excise Duty Evasion Cases: Commissioner of C. Ex., Trichirapalli v. Ravishankar Industries Ltd. Introduction The case of Commissioner of C. Ex.,...
Establishing the Non-Existence of a Partnership Firm in Income Tax Assessments: A Comprehensive Analysis of Faqir Chand Chaman Lal v. Assistant Commissioner of Income-tax Introduction The case of...
TDS Obligations for Co-operative Banks on Time Deposits Under Section 194A Introduction The case of Bhagani Nivedita Sah. Bank Ltd. v. Assistant Commissioner of Income-tax was adjudicated by the...
Reversal and Alteration of Ex-Parte Orders Under Section 201 U.P.L.R. Act: A Landmark Judgment Introduction The judicial landscape was significantly shaped by the landmark judgment in Interpretation...
Establishing Evidentiary Standards for Confiscation of Excisable Goods: Kalvert Foods India Pvt. Ltd. v. Commissioner of Central Excise Introduction The case of Kalvert Foods India Pvt. Ltd. v....
Tribunal Upholds Deduction for Foreign Exchange Loss Based on Mercantile Accounting – Oil & Natural Gas Corp. Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Oil & Natural Gas...
Clarifying Interest Deductibility under Section 36(1)(iii): Insights from Meenakshi Synthetics (P.) Ltd. v. CIT Introduction The case of Meenakshi Synthetics (P.) Ltd. v. Assistant Commissioner of...
Establishing the Boundaries of Section 115J: Insights from S.A. Builders Ltd. v. Assistant Commissioner of Income-tax Introduction The case of S.A. Builders Ltd. v. Assistant Commissioner of...
Unauthorized Use of Brand Names and Disqualification from SSI Exemption: Alaska Tyres (P) Ltd. v. Commissioner Of Central Excise, New Delhi Introduction The case of Alaska Tyres (P) Ltd. v....
Nullity of Title in Cases of Forged Transfer Deeds: Insights from Col. Gurnam Singh Gujral v. Indian Hotels Company Limited Introduction The case of Col. Gurnam Singh Gujral And Another v. Indian...