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Estoppel Cannot Override Statutory Tax Exemptions: Analysis of Radha Swami Satsang v. Income-Tax Officer Introduction The case of Radha Swami Satsang v. Income-Tax Officer adjudicated by the Income...
Reaffirmation of Agricultural Land Classification for Capital Gains Exemption in Commissioner of Income-tax v. Siddharth J. Desai Introduction The case of Commissioner of Income-tax v. Siddharth J....
Commissioner of Income-tax v. Smt. Archana R. Dhanwatey: Clarifying Deductions and Income Diversion in Property Income 1. Introduction The case of Commissioner of Income-tax v. Smt. Archana R....
Advancing the Doctrine of Passing Off through Advertising Similarities: Cadbury Schweppes Pty Ltd v Pub Squash Co Pty Ltd Introduction The case of Cadbury Schweppes Pty. Limited and others v. The Pub...
Recognition of Construction Firms as Industrial Undertakings Under Section 80HH Introduction The case of Commissioner of Income-tax v. N.C. Budharaja and Company adjudicated by the Income Tax...
The Broad Interpretation of 'Child' Under Bermuda's Constitution Introduction The case of The Minister for Home Affairs and the Minister of Education v. Collins MacDonald Fisher and Eunice Carmeta...
Reaffirming Section 80J Continuance and In-Kind Donations under Section 80G: Saurashtra Cement Case Analysis Introduction The case of Saurashtra Cement & Chemical Industries Ltd. v. Commissioner of...
Capital vs Revenue Expenditure: Insights from Commissioner of Income-tax v. Ballarpur Industries Ltd. Introduction The case of Commissioner of Income-tax v. Ballarpur Industries Ltd., adjudicated by...
Ram Saran v. Babu Ram: Jurisdiction Clarifications under U.P.Z.A & L.R Act and Evidence Admissibility Introduction The case of Ram Saran v. Babu Ram Opp. Party adjudicated by the Board of Revenue on...
Extension of Succession Rights upon Matrimonial Status Change: Mst. Dukhni v. Mst. Tijia Introduction Mst. Dukhni v. Mst. Tijia is a pivotal judgment delivered by the Board of Revenue on March 31,...
Ownership Transfer and Income Tax Liability: Insights from Commissioner of Income-tax v. Zorostrian Building Society Ltd. Introduction The case of Commissioner of Income-tax v. Zorostrian Building...
Charitable Purpose Under Indian Income Tax Law: Insights from Commissioner of Income-tax v. Ahmedabad Rana Caste Association Introduction The case of Commissioner of Income-tax v. Ahmedabad Rana...
Ram Prasad v. Sita Ram: Establishing Jurisdictional Clarity in Bhumidhar Rights Disputes Introduction The case of Ram Prasad v. Sita Ram Opp. Party., adjudicated by the Board of Revenue on June 11,...
Criteria for Acceptance of Book Profits: The Absence of Customer Addresses in Cash Transactions Introduction The case of R.B. Jessaram Fatehchand (Sugar Dept.) v. Commissioner of Income-tax...
Apportionment of Taxable Profits in Multijurisdictional Sales: Insights from Hukumchand Mills Ltd. v. Commissioner of Income-tax Introduction The case of Hukumchand Mills Ltd. v. Commissioner of...
Capitalization of Know-How Expenditure in Mysore Kirloskar Ltd. v. Commissioner of Income-tax Introduction The case of Mysore Kirloskar Ltd. v. Commissioner of Income-tax is a landmark judgment...
Revenue vs. Capital Expenditure: Insights from B P Australia Limited v. The Commissioner of Taxation (1965) Introduction The case of B P Australia Limited v. The Commissioner of Taxation is a seminal...
Onus of Proof in Third-Party Deposits: Insights from Tolaram Daga v. Commissioner of Income-tax Introduction The case of Tolaram Daga v. Commissioner of Income-tax adjudicated by the Income Tax...
Preservation of Third-Party Rights Under Repealed Insurance Legislation: The Free Lanka Insurance Co. Ltd v. AE Ranasinghe Introduction The Free Lanka Insurance Company Limited v. AE Ranasinghe is a...
Mens Rea Required in Immigration Offenses: Commentary on Lim Chin Aik v. The Queen (Singapore) Introduction Lim Chin Aik v. The Queen is a pivotal case decided by the Privy Council on November 29,...