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Reaffirmation of Procedural Due Process Under Article 311: Insights from IDREESH KHAN v. Commissioner of Police Introduction The case of IDREESH KHAN v. Commissioner of Police adjudicated by the...
ITA Surat Bench Upholds Blanket Exemption on Cash Deposits During Demonetization Introduction The Income Tax Appellate Tribunal (ITAT), Surat Bench adjudicated the appeal filed by Jitesh Vithalbhai...
ITA Raipur Establishes Precedent on Quantifying Additions for Bogus Purchases Based on Gross Profit Rate Matching Introduction The case of M/s Balaji Rice Industries, Raipur v. Income Tax Officer,...
Invalid Assessment Due to Jurisdictional Error under CBDT Instructions Introduction The case of Shri Shri Sudhir Kumar Agrawal, Durg, Durg(CG) v. The Income Tax Officer, Ward-2(2), Bhilai, Bhilai(CG)...
ITA Upholds Disallowance of LTCG Exemptions under Section 10(38) for Penny Stock Transactions Introduction The Income Tax Appellate Tribunal (ITA), Kolkata Bench, in its consolidated judgment dated...
CIT v. M/S Stock Mandi: Validating Loss Claims and Clarifying Partner Capital Additions Introduction The case of THE INCOME TAX OFFICER -3(4), RAIPUR (CG) v. M/S Stock Mandi, Raipur (CG) adjudicated...
ITAT Raipur Reaffirms Reliability of Assessee's Yield Rates and Strict Criteria for Section 14A Disallowance Introduction The case of Assistant Commissioner Of Income Tax (Central)-2, Raipur v....
Clarifying Cash Deposits During Demonetization: Umamaheswari v. ITO Establishes Key Precedent Introduction The judgment in Umamaheswari, Coimbatore v. ITO, Coimbatore, delivered by the Income Tax...
Application of Section 26 of the Consumer Protection Act in Dismissing Frivolous Litigation: Pooja Bansal v. BMW India Pvt. Ltd. Introduction The case of Pooja Bansal v. The Managing Director, BMW...
Ensuring Procedural Integrity in Compensation Claims: A Landmark Judgment by the Appellate Tribunal for Electricity Introduction The case of Karnataka Power Transmission Corporation Limited v....
Tribunal Sets Precedent on Due Process in Police Dismissals: Tejveer Singh v. Commissioner of Police Introduction The case of Tejveer Singh v. Commissioner of Police adjudicated by the Central...
Exemption of Land Acquisition Compensation under RFCTLARR Act 2013: Insights from DCIT 27(1) Mumbai v. M/S. Ganga Developers Introduction The case of DCIT 27(1) Mumbai v. M/S. Ganga Developers is a...
Reaffirming Insured Rights Against Coerced Settlements: Kamalraj Paliwal v. National Insurance Co. Ltd. Introduction The case of Kamalraj Paliwal v. National Insurance Co. Ltd. adjudicated by the...
Establishing Consumer Rights on Delayed Possession in Real Estate: NIRAJ KUMAR PANT Vs. EMAAR MGF LAND LIMITED Introduction The case of Niraj Kumar Pant & Anr. v. Emaar MGF Land Limited was...
Clarification on Section 54 Exemption: Investment Deadlines under the Capital Gains Account Scheme 1. Introduction The case of Dharmista Mehta, Mumbai v. ITO 34(1)(3), Mumbai adjudicated by the...
Vodafone Idea Ltd. vs DCIT: Principal-to-Principal Relationship and TDS Implications under Section 194H Introduction In the case of Vodafone Idea Ltd. vs Deputy Commissioner of Income Tax (DCIT),...
Reaffirmation of Burden of Proof under Section 68: Mahacol Tie Up (P) Ltd. v. I.T.O., Ward-1(4), Kolkata Introduction The case of Mahacol Tie Up (P) Ltd., Kolkata v. I.T.O., Ward-1(4), Kolkata...
Consumer Protection Act and Educational Institutions: Judicial Insights from Principal L.D.R.P. Institute of Technology and Research v. Apoorv Sharma Introduction The case of Principal, L.D.R.P....
Enhanced Criteria for Claim Validation in Insurance Policies: Insights from Mohd. Arshad Ali v. HDFC ERGO General Insurance Co. Ltd. 1. Introduction The case of Mohd. Arshad Ali v. HDFC ERGO General...
NCLAT Reaffirms Limitation on Section 7 IBC Applications in Deepak Vegpro Pvt. Ltd. v. Shree Hari Agro Industries Ltd. 1. Introduction The case of Deepak Vegpro Pvt. Ltd. v. Shree Hari Agro...