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...
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 Introduction The case of Smt. Fathima v. Competent Authority, Chennai (Appellate Tribunal...
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 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 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. 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 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 Introduction The case of Desh Rolling Mills v....
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 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. 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 Introduction The case of P.R....
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. 1. Introduction The case of...
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 Introduction The case of Khopade Kisanrao Manikrao v. Assistant Commissioner of...
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 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 Introduction In the landmark case of...