All Tribunals Case Commentaries

Concealment of Income and Penalty under Section 271(1)(c): Insights from Income Tax Officer v. M/S Kamal Engineering Works

Date: May 5, 1989

Concealment of Income and Penalty under Section 271(1)(c): Insights from Income Tax Officer v. M/S Kamal Engineering Works Introduction The case of Income Tax Officer v. M/S Kamal Engineering Works...

Limitations on Re-Assessment under Section 147(a): Insights from Smt. Munia Devi Jain v. Income Tax Officer

Date: Feb 19, 1989

Limitations on Re-Assessment under Section 147(a): Insights from Smt. Munia Devi Jain v. Income Tax Officer Introduction Case Title: Smt. Munia Devi Jain v. Income Tax Officer Court: Income Tax...

Commissioner's Jurisdiction in Original Assessments: Insights from Om Rice Mills v. Income Tax Officer

Date: Jan 28, 1989

Commissioner's Jurisdiction in Original Assessments: Insights from Om Rice Mills v. Income Tax Officer Introduction The case of Om Rice Mills v. Income Tax Officer, adjudicated by the Income Tax...

Isolated Transactions and Short-Term Capital Loss Set-Off: P.H Nanavati v. ITO

Date: Oct 18, 1988

Isolated Transactions and Short-Term Capital Loss Set-Off: P.H Nanavati v. ITO Introduction The case of P.H Nanavati v. Third Income Tax Officer adjudicated by the Income Tax Appellate Tribunal...

Consistency in Allowing Management Service Expenses: Insights from Poonjabhai Vanmali & Sons v. ITO

Date: Oct 4, 1988

Consistency in Allowing Management Service Expenses: Insights from Poonjabhai Vanmali & Sons v. ITO Introduction The case of Poonjabhai Vanmali & Sons v. Income Tax Officer adjudicated by the Income...

Seizure of Assets and Treatment as Advance Tax: Insights from Rajesh Kumar Vineet Kumar v. Income Tax Officer

Date: Aug 20, 1988

Seizure of Assets and Treatment as Advance Tax: Insights from Rajesh Kumar Vineet Kumar v. Income Tax Officer Introduction The case of Rajesh Kumar Vineet Kumar v. Income Tax Officer, adjudicated by...

Recognition of Personal Effects in HUFs under Section 2(14)(ii) - M.V Arunachalam v. Income Tax Officer

Date: Jun 10, 1988

Recognition of Personal Effects in HUFs under Section 2(14)(ii) Introduction The case of M.V Arunachalam v. Income Tax Officer adjudicated by the Income Tax Appellate Tribunal (ITAT) on June 9, 1988,...

Unfair Trade Practices in Education: NIIT v. Monopolies and Restrictive Trade Practices Commission

Date: Mar 24, 1988

Unfair Trade Practices in Education: NIIT v. Monopolies and Restrictive Trade Practices Commission Introduction The case of Director-General of Investigation and Registration v. National Institute of...

Rama Traders v. First Income Tax Officer: Clarifying Presumptions Under Section 132(4A)

Date: Feb 19, 1988

Rama Traders v. First Income Tax Officer: Clarifying Presumptions Under Section 132(4A) Introduction The case of Rama Traders v. First Income Tax Officer adjudicated by the Income Tax Appellate...

Effective Retrospective Promotion and Arrears in M.P Gupta v. Union Of India

Date: Oct 21, 1987

Effective Retrospective Promotion and Arrears in M.P Gupta v. Union Of India Introduction M.P Gupta v. Union Of India And Others is a landmark decision delivered by the Central Administrative...

Merit-Based Selection and Categorization in Police Service Promotions: An Analysis of K.V. Reddy v. Director General and Inspector General Of Police

Date: Aug 18, 1987

Merit-Based Selection and Categorization in Police Service Promotions: An Analysis of K.V. Reddy v. Director General and Inspector General Of Police Introduction The case of K.V. Reddy v. Director...

CESTAT Ruling Clarifies Import Regulations for SKD Components under OGL: Susha Electronics Industries v. Collector Of Customs & C.E.

Date: Aug 4, 1987

CESTAT Ruling Clarifies Import Regulations for SKD Components under OGL: Susha Electronics Industries v. Collector Of Customs & C.E. Introduction The case of Susha Electronics Industries v. Collector...

Siemens Aktiengesellschaft v. Income Tax Officer: Defining Royalty in DTAA Context

Date: Jul 7, 1987

Siemens Aktiengesellschaft v. Income Tax Officer: Defining Royalty in DTAA Context Introduction The case of Siemens Aktiengesellschaft v. Income Tax Officer (1987) is a landmark judgment by the...

Hind Wire Industries Ltd. v. Income Tax Officer: Interpretation of Section 80J and Investment Allowances

Date: Nov 12, 1986

Hind Wire Industries Ltd. v. Income Tax Officer: Interpretation of Section 80J and Investment Allowances Introduction The case of Hind Wire Industries Ltd. v. Income Tax Officer addresses pivotal...

Impact of Acquittal on Departmental Proceedings: Analysis of Ram Bahadur Prasad Verma v. Union Of India

Date: Sep 6, 1986

Impact of Acquittal on Departmental Proceedings: Analysis of Ram Bahadur Prasad Verma v. Union Of India Introduction The case of Ram Bahadur Prasad Verma v. Union Of India And Others adjudicated by...

Limits on Presuming Undisclosed Income from Uncorroborated Documents: Jain vs. Deputy Commissioner of Income-tax

Date: Apr 2, 1985

Limits on Presuming Undisclosed Income from Uncorroborated Documents: Jain vs. Deputy Commissioner of Income-tax Introduction The case of Atul Kumar Jain v. Deputy Commissioner of Income-tax...

Interpretation of Customs Exemption Criteria in Bombay Oil Industries v. Collector Of Customs

Date: Nov 22, 1984

Interpretation of Customs Exemption Criteria in Bombay Oil Industries v. Collector Of Customs Introduction The case of Bombay Oil Industries v. Collector Of Customs, Bombay was adjudicated by the...

Clarifying Classification Under Central Excise Tariffs: A Commentary on Precision Fasteners Ltd. v. Collector Of Central Excise, Bombay

Date: Sep 18, 1983

Clarifying Classification Under Central Excise Tariffs: A Commentary on Precision Fasteners Ltd. v. Collector Of Central Excise, Bombay Introduction The case of Precision Fasteners Ltd., Bombay v....

Yew Bon Tew v. Kenderaan Bas Mara: Revival of Statute-Barred Actions under the Public Authorities Protection Act

Date: Oct 8, 1982

Yew Bon Tew v. Kenderaan Bas Mara: Revival of Statute-Barred Actions under the Public Authorities Protection Act Introduction The case of Yew Bon Tew and Another v. Kenderaan Bas Mara heard by the...

Noel Riley v. The Attorney General: Establishing Precedent on Delayed Execution and Constitutional Protections Against Inhuman Punishment

Date: Jun 29, 1982

Noel Riley v. The Attorney General: Establishing Precedent on Delayed Execution and Constitutional Protections Against Inhuman Punishment Introduction Noel Riley and Others v. The Attorney General...

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