ITAT Mumbai Upholds Legitimacy of Option Agreements: Protecting Real Estate Transactions from Sham Assertions Introduction The case of K Raheja Pvt. Ltd, Mumbai v. DCIT Central Circle-4(2), Mumbai...
Enforcement of 'Polluter Pays' Principle in Sewage Management: Abhisht Kusum Gupta v. State Of U.P. Judgment Analysis Introduction The case of Abhisht Kusum Gupta v. State Of U.P. adjudicated by the...
Section 56(2)(viia) Not Applicable to Buyback of Own Shares: VITP Pvt Ltd vs. DCIT Introduction The case of VITP Private Limited vs. Deputy Commissioner of Income Tax, Circle-17(2), Hyderabad...
Kavitaben Patel v. ITO: Clarifying Unexplained Cash Deposits Under Section 69A Introduction The case of Kavitaben Chintanbhai Patel v. The Income Tax Officer (ITO), Ward-5(2)(3), Ahmedabad...
Santosh Kumari v. Allahabad Bank: Upholding Banking Security Interests in Property Transactions Introduction The case of Santosh Kumari v. Allahabad Bank adjudicated by the Debts Recovery...
Sanctity of Power Purchase Agreements: Tribunal Upholds Contractual Integrity Against Third-Party Regulatory Intervention Introduction The case of Punjab State Power Corporation Limited (S) v....
NCLAT Establishes Rigorous Criteria for Section 10A Applicability under IBC Introduction The case of Anil Kaushal v. Colliers International (India) Property Services Private Limited And Others was...
Validity of Insufficiently Stamped NCDs in IBC Proceedings: Analysis of Praful Nanji Satra v Vistra ITCL Introduction The case of Praful Nanji Satra v. Vistra ITCL (India) Limited And Others...
Clarifying Moratorium Under the Insolvency and Bankruptcy Code: ArcelorMittal Nippon Steel v. SREI Infrastructure Finance Introduction The case of ArcelorMittal Nippon Steel India Ltd v. SREI...
Non-Retrospective Nature of Section 14A Amendments Affirmed: Babul Fiscal Services Pvt. Ltd. vs. ACIT, Kolkata 1. Introduction The case of Babul Fiscal Services Private Limited, Kolkata v. Assistant...
Impact of Discharge Vouchers and Arbitration Clauses on Consumer Insurance Claims: Analysis of M/S Ashwin Auto Services v. Bajaj Allianz Insurance Co. Introduction The case of M/S Ashwin Auto...
Consumer Protection in Insurance Claims: Ensuring Transparency and Fair Assessment 1. Introduction The case of M/S Park Leather Industries Ltd. v. United India Insurance Co. Ltd. & Anr. adjudicated...
Strict Adherence to Allotment Terms in PUDA v. Sukhdarshan Singh Sets New Precedent in Consumer Disputes Introduction The case of Punjab Urban Development Authority (PUDA) Patiala v. Sukhdarshan...
Affirmation of Advance Increment Benefits for Pre-1992 Appointees in Civil Services: Mohd Ramzan Wani v. D/O Agriculture UT of J&K Introduction The case of Mohd Ramzan Wani v. D/O Agriculture UT of...
Strict Adherence to Limitation Periods in Income Tax Appeals: Insights from M/S Balaji Autos v. ACIT Introduction The case of M/S Balaji Autos, Ambattur versus Assistant Commissioner of Income Tax...
Clarifying the Applicability of Section 14A: Disallowance Not Applicable Without Exempt Income Introduction The case of ACIT, Circle-11(2), New Delhi v. Hindustan EPC Company Ltd., New Delhi...
ITAT Raipur Upholds Deduction Claims under Section 80IA Amid Transfer Pricing Disputes Introduction In the landmark case of Assistant Commissioner of Income Tax-2(1), Raipur v. M/S Mahendra Sponge &...
Tax Deduction at Source on External Development Charges: Insights from Vipul Ltd v. ACIT Circle-26(2), New Delhi Introduction The case of Vipul Ltd. v. ACIT Circle-26(2), New Delhi adjudicated by the...
Clarifying the Applicability of Section 23(1)(c) for Vacant Property: Asfa Technologies & BPO Pvt. Ltd. v. ITO Corporate Ward 1(4), Chennai Introduction The case of Asfa Technologies & BPO Pvt. Ltd.,...
ITAT Delhi: Clarifying the Applicability of Section 153C Post-Finance Act 2017 in Ojjus Medicare Pvt. Ltd. v. ACIT Introduction The case of Ojjus Medicare Private Limited, New Delhi v. ACIT...