All Tribunals Case Commentaries

Mir Asad Ali Khan v. Union of India: Reinforcing the Necessity of Disciplinary Inquiries under CCS (CCA) Rules

Date: Nov 2, 1991

Mir Asad Ali Khan v. Union of India: Reinforcing the Necessity of Disciplinary Inquiries under CCS (CCA) Rules Introduction The case of Mir Asad Ali Khan v. Union of India adjudicated by the Central...

Ashwani Kumar v. Income-tax Officer: Presumption Under Section 132(4A) and Its Implications

Date: Aug 9, 1991

Ashwani Kumar v. Income-tax Officer: Presumption Under Section 132(4A) and Its Implications Introduction The case of Ashwani Kumar v. Income-tax Officer adjudicated by the Income Tax Appellate...

R.A. Prasad v. Union Of India: Establishing Accountability in Government Financial Management

Date: Jan 1, 1991

R.A. Prasad v. Union Of India: Establishing Accountability in Government Financial Management Introduction The case of R.A. Prasad v. Union Of India adjudicated by the Central Administrative Tribunal...

Tax Liability on Assembled Goods: Comprehensive Analysis of I.G.E (India) Ltd. v. Collector Of Central Excise

Date: Dec 19, 1990

I.G.E (India) Ltd. v. Collector Of Central Excise: Implications on Tax Liability and Manufacturing Definitions Introduction The case of I.G.E (India) Ltd. v. Collector Of Central Excise revolves...

Interpretation and Retroactivity of Section 43B under the Income Tax Act: Insights from Rishi Roop Chemical Co. Pvt. Ltd. v. Income Tax Officer

Date: Dec 11, 1990

Interpretation and Retroactivity of Section 43B under the Income Tax Act: Insights from Rishi Roop Chemical Co. Pvt. Ltd. v. Income Tax Officer Introduction The case of Rishi Roop Chemical Co. Pvt....

Poompuhar Shipping Corpn. Ltd. v. Income Tax Officer: Classification of Interest Income in Business Activities

Date: Oct 27, 1990

Classification of Interest Income in Business Activities: Insights from Poompuhar Shipping Corpn. Ltd. v. Income Tax Officer Introduction The case of Poompuhar Shipping Corpn. Ltd. v. Income Tax...

J.K Synthetics Ltd. v. Collector of C. Ex.: Consolidation of Central Excise Licenses

Date: Sep 14, 1990

J.K Synthetics Ltd. v. Collector of Central Excise: Consolidation of Excise Licenses for Factory Complexes Introduction The case of J.K Synthetics Ltd. v. Collector of Central Excise adjudicated by...

Dhorajia Construction Co. v. Income Tax Officer: Landmark Ruling on Undisclosed Income in Partnership Firms

Date: Jul 3, 1990

Dhorajia Construction Co. v. Income Tax Officer: Landmark Ruling on Undisclosed Income in Partnership Firms Introduction The case of Dhorajia Construction Co. v. Income Tax Officer adjudicated by the...

Distinguishing Separate Entities: Insights from Pimpri Gases v. Collector of Central Excise

Date: May 24, 1990

Distinguishing Separate Entities: Insights from Pimpri Gases v. Collector of Central Excise Introduction The case of Pimpri Gases v. Collector of Central Excise adjudicated by the Central Excise and...

CIT's Jurisdiction under Section 263: Insights from Manohar Lal Munshi Lal v. Income Tax Officer

Date: May 17, 1990

Assessing the Scope of Section 263 in Setting Aside Assessments: Precedent from Manohar Lal Munshi Lal v. Income Tax Officer Introduction The case of Manohar Lal Munshi Lal v. Income Tax Officer...

Carry Forward of Loss in Trusts: Anubhav Family Trust v. Assistant Commissioner of Income Tax

Date: Apr 20, 1990

Carry Forward of Loss in Trusts: Anubhav Family Trust v. Assistant Commissioner of Income Tax Introduction Anubhav Family Trust v. Assistant Commissioner of Income Tax is a pivotal case adjudicated...

Ensuring Due Process in Termination of Temporary Railway Laborers: Analysis of Ram Rattan v. Union of India

Date: Jan 11, 1990

Ensuring Due Process in Termination of Temporary Railway Laborers: Analysis of Ram Rattan v. Union of India Introduction The case of Ram Rattan v. Union of India and Others, adjudicated by the...

Irregularity in Attendance and Its Impact on Administrative Promotion: Ram Chandra Prasad Singh v. Union Of India

Date: Nov 24, 1989

Irregularity in Attendance and Its Impact on Administrative Promotion: Ram Chandra Prasad Singh v. Union Of India Introduction The case of Ram Chandra Prasad Singh v. Union Of India was adjudicated...

Obligation of Full Disclosure of Accounting Methods: Insights from Income Tax Officer v. K.C Saigal

Date: Oct 4, 1989

Obligation of Full Disclosure of Accounting Methods: Insights from Income Tax Officer v. K.C Saigal 1. Introduction The case of Income Tax Officer v. K.C Saigal, adjudicated by the Income Tax...

Rajesh Tea Co. v. ITO: Affirming Timely Payment under Section 43B of the Income Tax Act

Date: Sep 29, 1989

Rajesh Tea Co. v. ITO: Affirming Timely Payment under Section 43B of the Income Tax Act Introduction The case of Rajesh Tea Co. v. Income Tax Officer adjudicated by the Income Tax Appellate Tribunal...

Interpretation of Section 43B of the Income Tax Act: Decision in Income Tax Officer v. K.S Lokhandwala

Date: Sep 23, 1989

Interpretation of Section 43B of the Income Tax Act: Decision in Income Tax Officer v. K.S Lokhandwala Introduction The case of Income Tax Officer v. K.S Lokhandwala adjudicated by the Income Tax...

CESTAT Upholds Commercial Interpretation of 'Marble' in Import Regulations

Date: Aug 15, 1989

CESTAT Upholds Commercial Interpretation of 'Marble' in Import Regulations Introduction The case of Akbar Badruddin Jiwani v. Collector of Customs, adjudicated by the Central Excise and Service Tax...

Remainderman's Interest Exemption under Wealth Tax Act: Insights from Wealth Tax Officer v. Miss Mehr Toos Vakil

Date: Aug 2, 1989

Remainderman's Interest Exemption under Wealth Tax Act: Insights from Wealth Tax Officer v. Miss Mehr Toos Vakil Introduction The case of Wealth Tax Officer v. Miss Mehr Toos Vakil adjudicated by the...

Defining Industrial Undertakings and Office Appliances for Investment Allowance under Section 32A: Daks Copy Services Pvt. Ltd. v. ITO

Date: Jun 9, 1989

Defining Industrial Undertakings and Office Appliances for Investment Allowance under Section 32A: Daks Copy Services Pvt. Ltd. v. Income Tax Officer Introduction The case of Daks Copy Services Pvt....

Income Tax Officer v. Mrs. Dwarika Prasad Trust: Affirming Tax Exemption for Charitable Trusts Amid Beneficiary Renunciation

Date: Jun 3, 1989

Income Tax Officer v. Mrs. Dwarika Prasad Trust: Affirming Tax Exemption for Charitable Trusts Amid Beneficiary Renunciation Introduction The case of Income Tax Officer v. Mrs. Dwarika Prasad Trust...

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