Tribunal Rules Section 234E Fees Not Applicable for TDS Returns Filed Before June 2015 in Thomas Abraham v. IT Officer Introduction The case of Thomas Abraham, Bangalore v. Income Tax Officer (ITA...
Enhanced Environmental Compensation in Green Jurisprudence: Shiva Mission Trust v. State of Madhya Pradesh 1. Introduction The case of Shiva Mission Trust v. State of Madhya Pradesh was adjudicated...
Recognition of Streedhan in Unexplained Jewellery Additions: A Comprehensive Analysis of Gyanendra Singh Shekhawat v. ACIT, Jaipur Introduction The case of Gyanendra Singh Shekhawat v. The ACIT,...
Mandatory Disclosure of Reasons for Reopening Assessment under Section 148: Banwari Lal Pareek v. ITO, Jaipur Introduction Banwari Lal Pareek v. ITO, Jaipur is a significant case adjudicated by the...
Strict Interpretation of Revisional Powers under Section 263: Om Sai Co-Operative Credit Souharda Sahakari Niyamit, Gadag v. The Principal Commissioner Of Income Tax, Hubli Introduction The case of...
Clarifying Business Expediency under Section 2(22)(e): Archana Sharma v. DCIT Ghaziabad Introduction The case of Archana Sharma, Ghaziabad v. DCIT, Circle-1, Ghaziabad, adjudicated by the Income Tax...
Interest on Late TDS Payments Not Allowable as Business Expenditure: ITAT Delhibench Decision Introduction The case of Universal Energies Ltd. vs. DCIT heard by the Income Tax Appellate Tribunal...
Affirmation of Cooperative Society Members as Consumers under Consumer Protection Act: Nirmala Devi v Humara India Credit Cooperative Society Ltd. Introduction The case of Nirmala Devi W/o Raj Kumar...
ITA Delhi Bench Upholds Validity of Search Under Section 132: ACIT vs. MSG Finance India Pvt. Ltd. Introduction The case of ACIT, Central Circle-15, New Delhi v. MSG Finance India Pvt. Ltd. was...
Clarifying Mistake Apparent from Record Under Section 254(2): ITAT Upholds Dismissal in Vijay Kumar Vikas Kumar v. ITO Introduction The case of M/s Vijay Kumar Vikas Kumar v. ITO, Ward - 2(1),...
Limits on Section 14A Disallowance in Absence of Exempt Income Established in Maxivision Eye Hospital v. DCIT Introduction The case of M/S Maxivision Eye Hospital Pvt. Ltd. vs. DCIT, Corporate...
Duty of Care in Post-Operative Procedures: Insights from The Superintendent, Government Multi Speciality Hospital v. Smt. Usha Verma Introduction The case of The Superintendent, Government Multi...
Defining Financial Debt: NCLAT Affirms Classification of Earnest Money as Other Creditors under Section 5(8) IBC Introduction The legal landscape surrounding the classification of debts under the...
Clarifications on Depreciation Claims under Section 115JB and Fair Market Value under Section 40A(2)(b) Kansara Popatlal Tribhuvan Metal Pvt. Ltd. v. Principal Commissioner of Income Tax-2, Ahmedabad...
Laying Down Infrastructure Requirements for Interim Electricity Connections: Punjab State Power Corporation Ltd. v. Ramanjit Kaur Introduction The case of Punjab State Power Corporation Ltd. and...
Consistency in Tax Exemptions for Charitable Organizations: Sood Sabha, Chandigarh v. ITO Introduction The case of Sood Sabha, Chandigarh v. ITO (Exemption Ward), Chandigarh adjudicated by the Income...
Reaffirming Independent Assessment in Reopening Under Section 147 of the Income Tax Act Introduction The Anirudh Kumar v. Income Tax Officer D-1 judgment delivered by the Income Tax Appellate...
Kushal Ltd. v. Kartik Baldwa: Landmark Ruling on Tribunal’s Power to Recall Orders in Insolvency Proceedings Introduction The case of Kushal Ltd. and Another v. Kartik Baldwa and Others adjudicated...
Enforcing KCC Loan Obligations: Insights from Punjab National Bank v. Shri Kalu Ram & Anr. Introduction The case of Punjab National Bank v. Shri Kalu Ram & Anr. adjudicated by the Debts Recovery...
DCIT Bangalore v. M/s IBM India (P) Limited: Pioneering Tax Deduction Framework for SEZ Software Exports 1. Introduction The case DCIT, Bangalore v. M/s IBM India (P) Limited adjudicated by the...