M/s Dell International Services India Pvt. Ltd. v. Joint Commissioner of Income Tax: Landmark Transfer Pricing Ruling Introduction The case of M/s Dell International Services India Pvt. Limited,...
Differentiating Business Income from Other Sources: Insights from Rabindra Bharati University Cooperative Credit Society Ltd. v. DCIT-CPC Introduction The case of Rabindra Bharati University...
CERC Establishes Comprehensive Framework for O&M Expenses Calculation in Transmission Assets Introduction The Central Electricity Regulatory Commission (CERC) delivered a pivotal judgment on November...
Clarification on Section 23(1)(c) for Annual Lettable Value and Interest Expenditure in Income Tax Assessments: DCIT vs Shri Dhaval D. Patel Introduction The case of DCIT, Central Circle-1, Baroda v....
Clarifying the Burden of Proof Under Section 68: Insights from ITAT Kolkata in ITO v. M/s Coxis Finance & Investment 1. Introduction The case of ITO, Ward-6(1), Kolkata v. M/s Coxis Finance &...
Educational Institutions Not Considered as Service Providers Under Consumer Protection Act Introduction The case of Km. Shubhangi Tiwari & Richa Tiwari v. Manager, Unison World School adjudicated by...
Invalidity of Transfer Pricing Adjustments Due to Non-Compliance with CBDT Circular No.19/2019: Insights from Intrado EC India Pvt Ltd vs DCIT-Circle-3(1)(1), Bangalore Introduction The case of...
Establishing the Jurisdiction of Consumer Forums Under the Consumer Protection Act: A Detailed Analysis of Shri Ram Chandra Vishwakarma v. Sahara Credit Cooperative Society Ltd and Others...
Educational Institutions Excluded from Consumer Protection Act: Unison World School v. Tiwari & Tiwari Introduction The case of Unison World School v. Km. Shubhangi Tiwari & Richa Tiwari adjudicated...
Key Precedents on PF/ESI Allowance and Additional Grounds Established in Mayur Uniquoters Ltd. vs. CIT Introduction The case of Mayur Uniquoters Limited, Jaipur v. Commissioner of Income Tax NFAC,...
CAT Lucknow Bench Establishes Purva Madhyama as Equivalent to High School for Central Government Post Recruitment Introduction The case of Dinesh Kumar v. Union of India adjudicated by the Central...
Supreme Court Upholds Revenue’s Stance on Section 43B: Implications of Electrical India v. ADIT CPC Introduction The case of Electrical India, Chennai v. ADIT, CPC Bengaluru adjudicated by the Income...
Punjab National Bank v. Smt. Saroj Verma: Upholding Debt Recovery under RDDB Act Introduction The case of Punjab National Bank v. Smt. Saroj Verma, adjudicated by the Debts Recovery Tribunal (DRT) in...
ITA Appellate Tribunal Establishes Mandatory Deduction of Expenditures Under Section 57 for Co-operative Societies’ Interest Income Introduction The case of M/s Gnana Shale Souhardha Co-Operative...
Judicial Clarification on Revisionary Jurisdiction under Section 263: Karabi Dealers Pvt. Ltd. vs PCIT-2, Kolkata 1. Introduction The case of Karabi Dealers Pvt. Ltd., Kolkata v. PCIT-2, Kolkata...
National Green Tribunal Strengthens Enforcement of Air Quality Norms for Diesel Generators in Residential Societies: Satish Govind v. WPRWA Introduction The case of Satish Govind Applicant v....
ITAT Rajkot Clarifies Eligibility for Section 80P Deductions Despite Late Filing Introduction The case of Shri Nava Ujala Seva Sahakari Mandali Limited, At Nava Ujala, Taluka Kunkavav, Gujarat-365450...
CERC Upholds IEDC Claims on Actual Basis and Reaffirms Regulatory Boundaries in Power Grid Corporation Tariff Petition Introduction The Central Electricity Regulatory Commission (CERC) rendered a...
Compliance with RBI Guidelines on Acceptance of Specified Bank Notes During Demonetization: ITAT's Stand in Income Tax Officer, Ward-1 & TPS v. M/s. Manasa Medicals Introduction The judgment in...
ITA Delhi Establishes Strict Adherence to CBDT Circular No.19/2019 on Document Identification Numbers Introduction The case of Dilip Kothari v. Principal Commissioner Of Income Tax (Central),...