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All Tribunals Case Commentaries

M.B. Stock Holding (P.) Ltd. v. Assistant Commissioner of Income-tax: Interpretation of Section 2(22)(e) and Accumulated Profits Determination

M.B. Stock Holding (P.) Ltd. v. Assistant Commissioner of Income-tax: Interpretation of Section 2(22)(e) and Accumulated Profits Determination

Date: Dec 28, 2001
M.B. Stock Holding (P.) Ltd. v. Assistant Commissioner of Income-tax: Interpretation of Section 2(22)(e) and Accumulated Profits Determination Introduction The case of M.B. Stock Holding (P.) Ltd. v....
CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice

CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice

Date: Nov 24, 2001
CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice Introduction Case: Nu-Trend Business Machines (P) Ltd. v. Commissioner of Central Excise, Chennai...
Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal

Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal

Date: Nov 8, 2001
Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal Introduction The case of Hitaishi Fine Kraft Industries...
Sterlite Industries v. SEBI: Tribunal Overturns Market Manipulation Allegations

Sterlite Industries v. SEBI: Tribunal Overturns Market Manipulation Allegations

Date: Oct 23, 2001
Sterlite Industries v. SEBI: Tribunal Overturns Market Manipulation Allegations Introduction The case of Sterlite Industries (India) Ltd v. Securities and Exchange Board of India (SEBI) is a pivotal...
Recognition of Cooperative Society Members as Consumers Under CPA: Analysis of Smt. Kalawati & Ors. v. M/S. United Vaish Co-Operative Thrift & Credit Society Ltd.

Recognition of Cooperative Society Members as Consumers Under CPA: Analysis of Smt. Kalawati & Ors. v. M/S. United Vaish Co-Operative Thrift & Credit Society Ltd.

Date: Sep 27, 2001
Recognition of Cooperative Society Members as Consumers Under CPA: Analysis of Smt. Kalawati & Ors. v. M/S. United Vaish Co-Operative Thrift & Credit Society Ltd. Introduction The legal landscape...
Scope of 'Operation of Aircraft' under DTAA: Tax Implications for Ground Handling and Engineering Services - British Airways Plc v. Deputy Commissioner of Income-tax

Scope of 'Operation of Aircraft' under DTAA: Tax Implications for Ground Handling and Engineering Services - British Airways Plc v. Deputy Commissioner of Income-tax

Date: Sep 25, 2001
Scope of 'Operation of Aircraft' under DTAA: Tax Implications for Ground Handling and Engineering Services Introduction The case of British Airways Plc. v. Deputy Commissioner of Income-tax (ITA Nos....
Dillu Cine Enterprises v. Additional Commissioner of Income-tax: Landmark Ruling on Section 269SS and Penalty Provisions

Dillu Cine Enterprises v. Additional Commissioner of Income-tax: Landmark Ruling on Section 269SS and Penalty Provisions

Date: Sep 18, 2001
Dillu Cine Enterprises v. Additional Commissioner of Income-tax: Landmark Ruling on Section 269SS and Penalty Provisions Introduction The case of Dillu Cine Enterprises (P.) Ltd. v. Additional...
Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad

Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad

Date: Sep 7, 2001
Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad Introduction The case of T.G.L Poshak Corporation v. Commissioner Of C. Ex.,...
Pro-Quip Corporation v. Commissioner Of Income-Tax: Establishing Clarity on Royalties and Fees for Included Services under the Indo-US Tax Treaty

Pro-Quip Corporation v. Commissioner Of Income-Tax: Establishing Clarity on Royalties and Fees for Included Services under the Indo-US Tax Treaty

Date: Aug 30, 2001
Pro-Quip Corporation v. Commissioner Of Income-Tax: Establishing Clarity on Royalties and Fees for Included Services under the Indo-US Tax Treaty Introduction The case of Pro-Quip Corporation v....
Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs

Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs

Date: Aug 22, 2001
Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs Introduction The case of Vintel Distributors Pvt. Ltd. v....
Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944

Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944

Date: Aug 14, 2001
Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944 Introduction The case of Prakash Iron &...
Registration of Charges and Jurisdictional Clarity: Insights from Indian Overseas Bank v. Essar Machine Works Limited

Registration of Charges and Jurisdictional Clarity: Insights from Indian Overseas Bank v. Essar Machine Works Limited

Date: Aug 4, 2001
Registration of Charges and Jurisdictional Clarity: Insights from Indian Overseas Bank v. Essar Machine Works Limited Introduction The case of Indian Overseas Bank v. Essar Machine Works Limited And...
Fortune Impex v. Commissioner of Customs: Upholding Strict Compliance in Export Declarations

Fortune Impex v. Commissioner of Customs: Upholding Strict Compliance in Export Declarations

Date: Jul 4, 2001
Fortune Impex v. Commissioner of Customs: Upholding Strict Compliance in Export Declarations Introduction The case of Fortune Impex v. Commissioner of Customs, Calcutta adjudicated by the Calcutta...
Northern Minerals Ltd. v. Commissioner Of C. Ex.: A Landmark Decision on Bio-Fertilizer Classification

Northern Minerals Ltd. v. Commissioner Of C. Ex.: A Landmark Decision on Bio-Fertilizer Classification

Date: Jun 1, 2001
Northern Minerals Ltd. v. Commissioner Of C. Ex.: A Landmark Decision on Bio-Fertilizer Classification Introduction The case of Northern Minerals Ltd. v. Commissioner Of Central Excise, New Delhi,...
Taxation of Advance Licence Benefit Receivable: Landmark ITAT Surat Decision

Taxation of Advance Licence Benefit Receivable: Landmark ITAT Surat Decision

Date: May 23, 2001
Taxation of Advance Licence Benefit Receivable: Landmark ITAT Surat Decision Introduction The case of United Phosphorus Ltd. v. Joint Commissioner of Income-tax, adjudicated by the Income Tax...
Udaipur Distillery Co. Ltd. v. Deputy Commissioner of Income-Tax: Clarifications on Section 43B Deductions and Depreciation of R&D Assets

Udaipur Distillery Co. Ltd. v. Deputy Commissioner of Income-Tax: Clarifications on Section 43B Deductions and Depreciation of R&D Assets

Date: Mar 31, 2001
Udaipur Distillery Co. Ltd. v. Deputy Commissioner of Income-Tax: Clarifications on Section 43B Deductions and Depreciation of R&D Assets Introduction The case of Deputy Commissioner of Income-tax v....
Dismissal of Redundant Applications in Debt Recovery: Lord Krishna Flour Mills v. State Bank of Patiala

Dismissal of Redundant Applications in Debt Recovery: Lord Krishna Flour Mills v. State Bank of Patiala

Date: Jan 12, 2001
Dismissal of Redundant Applications in Debt Recovery: Lord Krishna Flour Mills v. State Bank of Patiala Introduction The case of Lord Krishna Flour Mills (P) Ltd. v. State Bank of Patiala was...
CESTAT Establishes Applicability of Deeming Provision in Capacity Determination for Hot Rolling Steel Mills

CESTAT Establishes Applicability of Deeming Provision in Capacity Determination for Hot Rolling Steel Mills

Date: Dec 13, 2000
CESTAT Establishes Applicability of Deeming Provision in Capacity Determination for Hot Rolling Steel Mills Introduction The case of Sawanmal Shibumal Steel Rolling Mills v. Commissioner of Central...
Estoppel on Loaded Valuation and Penalties for Misdeclaration: Insights from Vikas Spinners v. Commissioner Of Customs

Estoppel on Loaded Valuation and Penalties for Misdeclaration: Insights from Vikas Spinners v. Commissioner Of Customs

Date: Nov 15, 2000
Estoppel on Loaded Valuation and Penalties for Misdeclaration: Insights from Vikas Spinners v. Commissioner Of Customs Introduction The case of Vikas Spinners v. Commissioner Of Customs, Lucknow...
Shift in Burden of Proof under Customs Act: Insights from S.K. Chains v. Commissioner of Customs

Shift in Burden of Proof under Customs Act: Insights from S.K. Chains v. Commissioner of Customs

Date: Sep 29, 2000
Shift in Burden of Proof under Customs Act: Insights from S.K. Chains v. Commissioner of Customs Introduction The case of S.K. Chains v. Commissioner of Customs (Prev.), Mumbai, adjudicated by the...
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