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  • Commentaries
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All Tribunals Case Commentaries

Tax Implications for Resident but Not Ordinarily Resident Individuals on Foreign and Indian Investments: A Comprehensive Analysis of Advance Ruling A. No. P-5 Of 1995

Tax Implications for Resident but Not Ordinarily Resident Individuals on Foreign and Indian Investments: A Comprehensive Analysis of Advance Ruling A. No. P-5 Of 1995

Date: Aug 15, 1995
Tax Implications for Resident but Not Ordinarily Resident Individuals on Foreign and Indian Investments: A Comprehensive Analysis of Advance Ruling A. No. P-5 Of 1995 Introduction Advance Ruling A....
Pan Asia Enterprises v. Collector Of Customs: A Comprehensive Analysis of Customs Valuation Rules

Pan Asia Enterprises v. Collector Of Customs: A Comprehensive Analysis of Customs Valuation Rules

Date: Jun 6, 1995
Pan Asia Enterprises v. Collector Of Customs: A Comprehensive Analysis of Customs Valuation Rules Introduction Pan Asia Enterprises v. Collector Of Customs, Bombay is a landmark judgment delivered by...
Raj Kumar v. Union Of India: Upholding Natural Justice in Punitive Termination of Temporary Government Servants

Raj Kumar v. Union Of India: Upholding Natural Justice in Punitive Termination of Temporary Government Servants

Date: May 11, 1995
Raj Kumar v. Union Of India: Upholding Natural Justice in Punitive Termination of Temporary Government Servants Introduction The case of Raj Kumar v. Union Of India adjudicated by the Central...
Limitation Period and Non-Excisability of Non-Marketable Intermediate Goods: South India Viscose Ltd. v. Collector of C. Excise, Coimbatore

Limitation Period and Non-Excisability of Non-Marketable Intermediate Goods: South India Viscose Ltd. v. Collector of C. Excise, Coimbatore

Date: Apr 25, 1995
Limitation Period and Non-Excisability of Non-Marketable Intermediate Goods: South India Viscose Ltd. v. Collector of C. Excise, Coimbatore Introduction In the landmark case of South India Viscose...
Necessity of Corroborative Evidence in Proving Concealed Sales: Insights from ACIT v. Prabhat Oil Mills

Necessity of Corroborative Evidence in Proving Concealed Sales: Insights from ACIT v. Prabhat Oil Mills

Date: Apr 4, 1995
Necessity of Corroborative Evidence in Proving Concealed Sales: Insights from ACIT v. Prabhat Oil Mills Introduction The case of Assistant Commissioner of Income-tax v. Prabhat Oil Mills adjudicated...
Section 68 Invocation and Double Taxation: Analysis of Kantilal & Bros. v. Assistant Commissioner of Income-tax

Section 68 Invocation and Double Taxation: Analysis of Kantilal & Bros. v. Assistant Commissioner of Income-tax

Date: Nov 8, 1994
Section 68 Invocation and Double Taxation: Analysis of Kantilal & Bros. v. Assistant Commissioner of Income-tax Introduction The case of Kantilal & Bros. v. Assistant Commissioner of Income-tax...
Affidavit Retractions and Evidentiary Standards in Income Tax Assessments: Deepchand & Co. v. Assistant Commissioner of Income-tax

Affidavit Retractions and Evidentiary Standards in Income Tax Assessments: Deepchand & Co. v. Assistant Commissioner of Income-tax

Date: Jul 28, 1994
Affidavit Retractions and Evidentiary Standards in Income Tax Assessments: Deepchand & Co. v. Assistant Commissioner of Income-tax Introduction The case of Deepchand & Co. v. Assistant Commissioner...
Interpretation of Section 80HHC: Apportionment of Export Profits for Tax Deductions

Interpretation of Section 80HHC: Apportionment of Export Profits for Tax Deductions

Date: Jul 26, 1994
Interpretation of Section 80HHC: Apportionment of Export Profits for Tax Deductions Introduction The case of International Research Park Laboratories Ltd. v. Assistant Commissioner of Income-tax...
CESTAT Establishes Strict Compliance in Central Excise Regulations: Shree Nath Cement Industries v. Collector Of C Excise, Jaipur

CESTAT Establishes Strict Compliance in Central Excise Regulations: Shree Nath Cement Industries v. Collector Of C Excise, Jaipur

Date: Jun 16, 1994
CESTAT Establishes Strict Compliance in Central Excise Regulations: Shree Nath Cement Industries v. Collector Of C Excise, Jaipur Introduction The case of Shree Nath Cement Industries Pvt. Ltd. v....
Disallowance of Turnover and Additional Discounts as Trade Discounts under Section 4 of the Central Excises & Salt Act: CESTAT Madras's Judgment in Collector Of Central Excise, Madras v. Addison & Company Ltd.

Disallowance of Turnover and Additional Discounts as Trade Discounts under Section 4 of the Central Excises & Salt Act: CESTAT Madras's Judgment in Collector Of Central Excise, Madras v. Addison & Company Ltd.

Date: May 18, 1994
Disallowance of Turnover and Additional Discounts as Trade Discounts under Section 4 of the Central Excises & Salt Act: CESTAT Madras's Judgment in Collector Of Central Excise, Madras v. Addison &...
Comprehensive Commentary on Rhino Rubbers Pvt. Ltd. v. Collector Of Central Exc., Bangalore

Comprehensive Commentary on Rhino Rubbers Pvt. Ltd. v. Collector Of Central Exc., Bangalore

Date: Apr 20, 1994
Rigorous Scrutiny in Clandestine Manufacturing Cases: Insights from Rhino Rubbers Pvt. Ltd. v. Collector Of Central Exc., Bangalore Introduction The case of Rhino Rubbers Pvt. Ltd. v. Collector Of...
Alpha Toyo Ltd. v. Collector of Central Excise: Clarifying the Doctrine of Dummy Units and Clubbing of Clearances

Alpha Toyo Ltd. v. Collector of Central Excise: Clarifying the Doctrine of Dummy Units and Clubbing of Clearances

Date: Mar 24, 1994
Alpha Toyo Ltd. v. Collector of Central Excise: Clarifying the Doctrine of Dummy Units and Clubbing of Clearances 1. Introduction The case of Alpha Toyo Ltd. v. Collector of Central Excise, New Delhi...
Retrospective Application of Section 43B Proviso: Enhancing Taxpayer Protections

Retrospective Application of Section 43B Proviso: Enhancing Taxpayer Protections

Date: Jan 30, 1994
Retrospective Application of Section 43B Proviso: Enhancing Taxpayer Protections 1. Introduction The case Commissioner of Income-tax v. Chandulal Venichand adjudicated by the Income Tax Appellate...
Nuchem Ltd. v. Deputy Commissioner of Income-tax: Clarifying the Applicability of Explanation 1 to Section 271(1)(c) in Penalty Proceedings

Nuchem Ltd. v. Deputy Commissioner of Income-tax: Clarifying the Applicability of Explanation 1 to Section 271(1)(c) in Penalty Proceedings

Date: Aug 24, 1993
Nuchem Ltd. v. Deputy Commissioner of Income-tax: Clarifying the Applicability of Explanation 1 to Section 271(1)(c) in Penalty Proceedings Introduction The case of Nuchem Ltd. v. Deputy Commissioner...
Balaji Textile Industries v. CIT(A): Upholding Legitimate Business Deductions Amid Alleged Sham Transactions

Balaji Textile Industries v. CIT(A): Upholding Legitimate Business Deductions Amid Alleged Sham Transactions

Date: Aug 21, 1993
Balaji Textile Industries v. CIT(A): Upholding Legitimate Business Deductions Amid Alleged Sham Transactions Introduction The case of Balaji Textile Industries (P.) Ltd. v. Third Income-tax Officer...
CESTAT Broadens Interpretation of Misconduct Under Customs House Agents Licensing Regulations

CESTAT Broadens Interpretation of Misconduct Under Customs House Agents Licensing Regulations

Date: May 14, 1993
CESTAT Broadens Interpretation of Misconduct Under Customs House Agents Licensing Regulations Introduction The case of Thakkar Shipping Agency v. Collector Of Customs, Bombay adjudicated by the...
Strict Evidentiary Standards in Assessing 'On-Money' in Real Estate Transactions: Commentary on Income-tax Officer v. W.D. Estate (P.) Ltd.

Strict Evidentiary Standards in Assessing 'On-Money' in Real Estate Transactions: Commentary on Income-tax Officer v. W.D. Estate (P.) Ltd.

Date: Nov 4, 1992
Strict Evidentiary Standards in Assessing 'On-Money' in Real Estate Transactions: Commentary on Income-tax Officer v. W.D. Estate (P.) Ltd. Introduction The case of Income-tax Officer v. W.D. Estate...
Recognition of Genuine Manufacturer's Invoice in Customs Valuation: Sai Impex v. Collector of Customs

Recognition of Genuine Manufacturer's Invoice in Customs Valuation: Sai Impex v. Collector of Customs

Date: Jul 15, 1992
Recognition of Genuine Manufacturer's Invoice in Customs Valuation: Sai Impex v. Collector of Customs Introduction The case of Sai Impex v. Collector of Customs, adjudicated by the Customs, Excise...
Unsigned Documents Do Not Create Presumptions of Income: Analysis of Assistant Commissioner of Income-tax v. Sri Radheshyam Poddar

Unsigned Documents Do Not Create Presumptions of Income: Analysis of Assistant Commissioner of Income-tax v. Sri Radheshyam Poddar

Date: Feb 27, 1992
Unsigned Documents Do Not Create Presumptions of Income: Analysis of Assistant Commissioner of Income-tax v. Sri Radheshyam Poddar Introduction The case of Assistant Commissioner of Income-tax v. Sri...
Deductibility of Increased Purchase Price under Quasi-Contractual Supply: Analysis of Deputy Commissioner Of Income Tax v. Jayant Paper Mills Ltd.

Deductibility of Increased Purchase Price under Quasi-Contractual Supply: Analysis of Deputy Commissioner Of Income Tax v. Jayant Paper Mills Ltd.

Date: Jan 24, 1992
Deductibility of Increased Purchase Price under Quasi-Contractual Supply: Analysis of Deputy Commissioner Of Income Tax v. Jayant Paper Mills Ltd. Introduction The case of Deputy Commissioner Of...
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