All Tribunals Case Commentaries

Evidentiary Weight of Section 132(4) Statements and Retractions: Hotel Kiran v. Assistant Commissioner of Income-tax

Date: Feb 21, 1998

Evidentiary Weight of Section 132(4) Statements and Retractions: Hotel Kiran v. Assistant Commissioner of Income-tax 1. Introduction The case of Hotel Kiran v. Assistant Commissioner of Income-tax...

Electricity Consumption as Evidence in Estimating Clandestine Production: Nagpal Steels Ltd. v. Collector Of C. Ex., Chandigarh

Date: Jan 17, 1998

Electricity Consumption as Evidence in Estimating Clandestine Production: Nagpal Steels Ltd. v. Collector Of C. Ex., Chandigarh Introduction Nagpal Steels Ltd. v. Collector Of Central Excise,...

Eligibility Criteria for Concessional Duty: Asha Celluloid v. Collector Of Central Excise, Surat

Date: Dec 11, 1997

Eligibility Criteria for Concessional Duty: Asha Celluloid v. Collector Of Central Excise, Surat Introduction The case of Asha Celluloid v. Collector Of Central Excise, Surat adjudicated by the...

Income Tax Jurisdiction over Foreign Consultancy Fees Utilized in India: Insights from SRK v. TISCO

Date: Oct 30, 1997

Income Tax Jurisdiction over Foreign Consultancy Fees Utilized in India: Insights from SRK v. TISCO Introduction The case of Steffen, Robertson And Kirsten Consulting Engineers And Scientists v....

Scope of Section 263: Revisional Jurisdiction Over Income Escaping Assessment – Apollo Tyres Ltd. vs. Assistant Commissioner of Income-Tax

Date: Oct 28, 1997

Scope of Section 263: Revisional Jurisdiction Over Income Escaping Assessment – Apollo Tyres Ltd. vs. Assistant Commissioner of Income-Tax Introduction The case of Apollo Tyres Ltd. v. Assistant...

Judgment Commentary: T.S. Kumarasamy v. Assistant Commissioner of Income-tax

Date: Aug 28, 1997

Judgment Commentary: T.S. Kumarasamy v. Assistant Commissioner of Income-tax Introduction The case of T.S. Kumarasamy v. Assistant Commissioner of Income-tax was adjudicated by the Income Tax...

Consultancy Fees Deduction under Section 80-0: Interpretation of 'Services Rendered Outside India' – A.S Mani v. Commissioner Of Income-Tax

Date: Jul 17, 1997

Consultancy Fees Deduction under Section 80-0: Interpretation of 'Services Rendered Outside India’ Introduction The case of A.S Mani v. Commissioner Of Income-Tax adjudicated by the Authority for...

CESTAT Clarifies Jurisdiction for Show Cause Notices Under Section 28(1) and Links Duty Demand with Confiscation and Penalties

Date: Jul 1, 1997

CESTAT Clarifies Jurisdiction for Show Cause Notices Under Section 28(1) and Links Duty Demand with Confiscation and Penalties Introduction The case of Bakeman's Home Products Pvt. Ltd. v. Collector...

Affirmation of 'Same Business' Test for Deduction of Pre-Operational Expenses: Kalyani Steels Ltd. v. DCIT

Date: Mar 15, 1997

Affirmation of 'Same Business' Test for Deduction of Pre-Operational Expenses: Kalyani Steels Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Kalyani Steels Ltd. v. Deputy...

Taxation of Religious Endowments: Shri Shankar Bhagwan Estate v. Income-tax Officer

Date: Jan 14, 1997

Taxation of Religious Endowments: Shri Shankar Bhagwan Estate v. Income-tax Officer Introduction The case of Shri Shankar Bhagwan Estate v. Income-tax Officer adjudicated by the Income Tax Appellate...

Sunflower Builders Pvt. Ltd. v. Deputy Commissioner of Income Tax: Clarifying the Scope of Section 269SS and Penalty Under Section 271D

Date: Jan 11, 1997

Sunflower Builders Pvt. Ltd. v. Deputy Commissioner of Income Tax: Clarifying the Scope of Section 269SS and Penalty Under Section 271D Introduction The case of Sunflower Builders Pvt. Ltd. v. Deputy...

Director-General v. Usha International Ltd.: Establishing the Nexus Between Promotional Schemes and Price Escalation

Date: Nov 1, 1996

Director-General v. Usha International Ltd.: Establishing the Nexus Between Promotional Schemes and Price Escalation Introduction The case of Director-General (Investigation And Registration) v. Usha...

Replenishment Criteria and Burden of Proof in Customs Importation: Insights from Garment Craft v. Commissioner Of Customs, Mumbai

Date: Sep 26, 1996

Replenishment Criteria and Burden of Proof in Customs Importation: Insights from Garment Craft v. Commissioner Of Customs, Mumbai Introduction The case of Garment Craft vs. Commissioner Of Customs,...

Amar Natvarlal Shah v. Assistant Commissioner of Income-tax: Landmark Rulings on Unexplained Income and Asset Declaration

Date: Sep 24, 1996

Amar Natvarlal Shah v. Assistant Commissioner of Income-tax: Landmark Rulings on Unexplained Income and Asset Declaration Introduction The case of Amar Natvarlal Shah v. Assistant Commissioner of...

Revitalizing Land Tenure: Adverse Possession and Renewable Leases in Chung Ping Kwan v. Lam Island Development Co.

Date: Jul 9, 1996

Revitalizing Land Tenure: Adverse Possession and Renewable Leases in Chung Ping Kwan and Others v. Lam Island Development Company Limited (1996) Introduction The case of Chung Ping Kwan and Others v....

Estimation of Gross Profit and Disallowance of Cash Payments: Insights from P.M. Abdul Razak v. Income-tax Officer

Date: Mar 6, 1996

Estimation of Gross Profit and Disallowance of Cash Payments: Insights from P.M. Abdul Razak v. Income-tax Officer Introduction The case of P.M. Abdul Razak v. Income-tax Officer adjudicated by the...

Deductibility of Ex-Gratia Payments vs Statutory Bonus under Income Tax Act: Insights from Deputy Commissioner of Income-tax v. Kicha Sugar Co. Ltd.

Date: Feb 9, 1996

Deductibility of Ex-Gratia Payments vs Statutory Bonus under Income Tax Act: Insights from Deputy Commissioner of Income-tax v. Kicha Sugar Co. Ltd. Introduction The landmark case of Deputy...

Vijay Proteins Ltd. v. Assistant Commissioner of Income-tax: Establishing the Rigorous Burden of Proof and Exceptions under Section 40A(3)

Date: Jan 19, 1996

Vijay Proteins Ltd. v. Assistant Commissioner of Income-tax: Establishing the Rigorous Burden of Proof and Exceptions under Section 40A(3) Introduction The case of Vijay Proteins Ltd. v. Assistant...

Reliability of Private Records and Confessional Statements in Central Excise Cases: Gurpreet Rubber Industries v. Collector Of C. Ex., Chandigarh

Date: Dec 14, 1995

Reliability of Private Records and Confessional Statements in Central Excise Cases: Gurpreet Rubber Industries v. Collector Of C. Ex., Chandigarh Introduction The case of Gurpreet Rubber Industries...

Recognition of Ascertained Liabilities Over Contingent Liabilities in Tax Deductions: Insights from Bharat Electronics Ltd. v. D.C.I.T.

Date: Aug 22, 1995

Recognition of Ascertained Liabilities Over Contingent Liabilities in Tax Deductions: Insights from Bharat Electronics Ltd. v. Deputy Commissioner of Income-tax Introduction The judicial landscape of...

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