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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 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 Introduction The case of Hitaishi Fine Kraft Industries...
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. Introduction The legal landscape...
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 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 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 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 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 Introduction The case of Prakash Iron &...
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 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 Introduction The case of Northern Minerals Ltd. v. Commissioner Of Central Excise, New Delhi,...
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 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 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 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 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 Introduction The case of S.K. Chains v. Commissioner of Customs (Prev.), Mumbai, adjudicated by the...