All Tribunals Case Commentaries

Tax Implications of Joint Ventures: Insights from Van Oord Acz BV vs. Authority for Advance Rulings

Date: Sep 15, 2000

Tax Implications of Joint Ventures: Insights from Van Oord Acz BV vs. Authority for Advance Rulings Introduction The case of Van Oord Acz Bv vs. Authority For Advance Rulings (2000) presents a...

Court Affirms Forfeiture of Illegally Acquired Property Under SAFEMA in Smt. Fathima v. Competent Authority

Date: Aug 19, 2000

Court Affirms Forfeiture of Illegally Acquired Property Under SAFEMA in Smt. Fathima v. Competent Authority Introduction The case of Smt. Fathima v. Competent Authority, Chennai (Appellate Tribunal...

Comprehensive Commentary on State Bank Of India v. Competent Authority, Chennai: Establishing the Supremacy of SAFEMA in Foreclosure of Encumbered Properties

Date: Aug 18, 2000

Establishing the Supremacy of SAFEMA in Foreclosure of Encumbered Properties: A Comprehensive Analysis of State Bank Of India v. Competent Authority, Chennai 1. Introduction The case of State Bank Of...

Simultaneous Availment of Modvat Credit and Small Scale Exemption: A Landmark Decision by CESTAT

Date: Aug 12, 2000

Simultaneous Availment of Modvat Credit and Small Scale Exemption: A Landmark Decision by CESTAT Introduction The case of Franco Italian Co. Pvt. Ltd. v. Commissioner Of Central Excise, Mumbai-II...

Estimation of Suppressed Income in Block Assessments: Samrat Beer Bar v. Assistant Commissioner of Income-tax

Date: Jul 22, 2000

Estimation of Suppressed Income in Block Assessments: Samrat Beer Bar v. Assistant Commissioner of Income-tax Introduction The case of Samrat Beer Bar v. Assistant Commissioner of Income-tax...

Validating Tender Contract Assignments for Deductions under Section 80-IA(4A): Ayush Ajay Construction Ltd. Case Commentary

Date: Jul 21, 2000

Validating Tender Contract Assignments for Deductions under Section 80-IA(4A): Ayush Ajay Construction Ltd. v. Income-tax Officer Introduction The case of Ayush Ajay Construction Ltd. v. Income-tax...

CESTAT's Landmark Ruling on Revenue Neutrality and Intention to Evade Duty in Jay Yuhshin Ltd. v. CCE

Date: Jul 13, 2000

CESTAT's Landmark Ruling on Revenue Neutrality and Intention to Evade Duty in Jay Yuhshin Ltd. v. CCE Introduction The case of Jay Yuhshin Ltd. v. Commissioner Of Central Excise, New Delhi...

Exemption Eligibility for Job Workers under Notifications 1/93-C.E. and 214/86-C.E.: Analysis of Desh Rolling Mills v. Commissioner of Central Excise

Date: Jul 4, 2000

Exemption Eligibility for Job Workers under Notifications 1/93-C.E. and 214/86-C.E.: Analysis of Desh Rolling Mills v. Commissioner of Central Excise Introduction The case of Desh Rolling Mills v....

Rail Tech v. Commissioner Of Central Excise: Precedent on CETA Classification and Remedial Measures

Date: Jun 9, 2000

Rail Tech v. Commissioner Of Central Excise: Precedent on CETA Classification and Remedial Measures Introduction Rail Tech v. Commissioner Of Central Excise, Chandigarh is a landmark judgment...

Enhancing Private Sector Investment in Transmission: CERC’s Landmark Ruling in National Grid International Ltd. v. Union of India

Date: May 30, 2000

Enhancing Private Sector Investment in Transmission: CERC’s Landmark Ruling in National Grid International Ltd. v. Union of India Introduction The case of National Grid International Limited v. Union...

Lubricants and Greases Recognized as 'Inputs' under Rule 57A for Modvat Credit: CESTAT Decision in Commissioner Of Custom & C. Ex., Meerut-I v. Modi Rubber Ltd.

Date: May 20, 2000

Lubricants and Greases Recognized as 'Inputs' under Rule 57A for Modvat Credit: CESTAT Decision in Commissioner Of Custom & C. Ex., Meerut-I v. Modi Rubber Ltd. Introduction The case of Commissioner...

Establishing the Boundaries of Block Assessment and Use of Seized Evidence under Section 158BC: A Detailed Analysis of P.R. Patel v. Deputy Commissioner of Income-tax

Date: May 9, 2000

Establishing the Boundaries of Block Assessment and Use of Seized Evidence under Section 158BC: A Detailed Analysis of P.R. Patel v. Deputy Commissioner of Income-tax Introduction The case of P.R....

Clarification on 'Buyer' Definition under Section 206C: Naresh Kumar & Co. v. Union of India

Date: Feb 23, 2000

Clarification on 'Buyer' Definition under Section 206C: Naresh Kumar & Co. v. Union of India Introduction The case of Naresh Kumar & Co. v. Union of India adjudicated by the Income Tax Appellate...

Mandatory Production of Duplicate Invoices for Modvat Credit: CESTAT Clarifies Central Excise Rules in Commissioner Of C. Ex., New Delhi v. Avis Electronics Pvt. Ltd.

Date: Feb 22, 2000

Mandatory Production of Duplicate Invoices for Modvat Credit: CESTAT Clarifies Central Excise Rules in Commissioner Of C. Ex., New Delhi v. Avis Electronics Pvt. Ltd. 1. Introduction The case of...

Shri Mahavir Nagari Sahakari Pat Sanstha Ltd. v. DCIT: Landmark Judgment on Section 68 and 80P for Cooperative Societies

Date: Feb 19, 2000

Shri Mahavir Nagari Sahakari Pat Sanstha Ltd. v. Deputy Commissioner of Income-tax: A Comprehensive Analysis 1. Introduction The case of Shri Mahavir Nagari Sahakari Pat Sanstha Ltd. v. Deputy...

Extent of Assessing Officer’s Power to Estimate Undisclosed Income under Chapter XIV-B: Applicability of Section 145

Date: Jan 28, 2000

Extent of Assessing Officer’s Power to Estimate Undisclosed Income under Chapter XIV-B: Applicability of Section 145 Introduction The case of Khopade Kisanrao Manikrao v. Assistant Commissioner of...

Precedent Established in Assistant Commissioner of Income-tax v. Anima Investment Ltd.

Date: Jan 19, 2000

Understanding the Landmark Decision in Assistant Commissioner of Income-tax v. Anima Investment Ltd. Introduction The case of Assistant Commissioner of Income-tax v. Anima Investment Ltd. adjudicated...

Tribunal Upholds Principles on Evidentiary Standards in Income Tax Assessments: Prarthana Construction (P.) Ltd. v. Deputy Commissioner of Income-tax

Date: Dec 21, 1999

Tribunal Upholds Principles on Evidentiary Standards in Income Tax Assessments: Prarthana Construction (P.) Ltd. v. Deputy Commissioner of Income-tax Introduction In the landmark case of Prarthana...

CESTAT Establishes Rigorous Standards for Classification and Evidence in Excise Cases: Zarafshan Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Chandigarh

Date: Dec 17, 1999

CESTAT Establishes Rigorous Standards for Classification and Evidence in Excise Cases: Zarafshan Chemicals Pvt. Ltd. v. Commissioner of Central Excise, Chandigarh Introduction In the landmark case of...

Unexplained Investments and the Necessity of Corroborative Evidence: Insights from Jagdamba Rice Mills v. Assistant Commissioner of Income-tax

Date: Oct 30, 1999

Unexplained Investments and the Necessity of Corroborative Evidence: Insights from Jagdamba Rice Mills v. Assistant Commissioner of Income-tax Introduction The case of Jagdamba Rice Mills v....

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