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ITA Appellate Tribunal Upholds Prudent Depreciation Claims Assessment in Reliance Payment Solutions Ltd v. PR. CIT-8, Mumbai Introduction The case of Reliance Payment Solutions Limited v. Principal...
CESTAT Upholds Revocation of Customs Broker Falcon India for Facilitating Benami Imports and Regulatory Violations Introduction The case of Falcon India v. Commissioner, Customs-New Delhi (Airport...
Nitin Gupta v. M/S Applied Electro Magnetics Pvt Ltd: Enhancing Protections for Employee Dues in IBC Resolution Plans Introduction The case Nitin Gupta v. M/S Applied Electro Magnetics Pvt Ltd...
ACIT v. M/s Kraft Laminate: Onus of Proof Under Section 68 and Compliance with Section 40A(3) Introduction The case of Assistant Commissioner of Income Tax (Circle-3(2), Ahmedabad) versus M/s Kraft...
CAT Hyderabad Upholds EWS Reservation: Ensuring Constitutional Compliance in Public Recruitment Introduction The case of Hyder Bin Akbar v. Department of Posts adjudicated by the Central...
Banker's Rights of Lien Post Customer's Demise: Insights from ICICI Bank Ltd. v. Manjeet Kaur Introduction The case of ICICI Bank Ltd. v. Manjeet Kaur adjudicated by the Delhi State Consumer Disputes...
HPCL v. PNGRB: Establishing Procedural Fairness in Performance Bond Encashment Introduction The case of Hindustan Petroleum Corporation Limited (HPCL) v. Petroleum & Natural Gas Regulatory Board...
ITAT Indore Ruling on Unexplained Cash Credits Sets New Precedent for Evaluating Unsecured Loans Introduction The case Shri Sanjay Shukla, Indore v. ACIT, Central Circle-2, Indore adjudicated by the...
Clarification on Rectification under Section 154 for Section 40A(3) Disallowance: Shiv Shakti Traders v. ACIT Introduction The case of Shiv Shakti Traders, Ghaziabad v. ACIT, Circle-2, Ghaziabad was...
Income Tax Appellate Tribunal Upholds No Addition Under Section 68 for Repaid Unsecured Loans: Analysis of Rajhans Construction Pvt. Ltd. Case Introduction The case of M/s. Rajhans Construction Pvt....
Strengthening Consumer Rights in Real Estate: NCDRC's Landmark Judgment in Ramesh Thangarajan v. Sylvanus Builders Introduction The judgment in Ramesh Thangarajan & Anr. v. Sylvanus Builders &...
CERC Establishes Precedent on Transmission Tariff Determination for Upgraded Conductors and Cost Overruns Introduction The case of Essar Power Transmission Company Limited v. Essar Power M.P. Limited...
Establishing Comprehensive Guidelines for Transmission Tariff Determination: CERC’s Decision in Power Grid Corp. v. Karnataka Power Transmission Corp. Introduction The Central Electricity Regulatory...
Reconnection of Essential Services During CIRP: Damodar Valley Corpn. v. Karthik Alloys Ltd. Introduction In the landmark case of Damodar Valley Corporation v. Karthik Alloys Ltd., adjudicated by the...
Establishing Transmission Tariff Determination and Truing Up Methodology Power Grid Corporation of India Limited v. Karnataka Power Transmission Corporation Limited And Others (S), Central...
RERA's Jurisdiction Tied to Project Registration: Mala Sharma v. Shipra Estate Limited & Jai Krishna Estate Developers Pvt. Ltd. Introduction The case of Mala Sharma v. Shipra Estate Limited & Jai...
Limits of Revisional Jurisdiction under Section 263 Income Tax Act: Insights from M/s Arman Advisory Pvt. Ltd. vs. Pr. CIT-4, Kolkata Introduction The case of M/s Arman Advisory Pvt. Ltd., Kolkata v....
Acquittal Under Section 138 NI Act: Rebutting Presumptions and Establishing Probable Defenses Introduction The case of Prabhjot Kaur v. Narinder Kaur and Another adjudicated by the District Court on...
ITA Delhi Validates Timely PF/ESI Deposits Prior to Filing for Allowable Deductions under Section 36(1)(va) 1. Introduction The case of Punjab Bevel Gears Limited, Delhi v. DCIT, CPC, Bangalore...
NCLAT Affirms Enforceability of Excluded Securities in CIRP: Commentary on Committee of Creditors vs. Resolution Professional Introduction The case titled Committee of Creditors of Ushdev...