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Taxation of Software License Fees and Technical Services: Insights from Perfetti Van Melle ICT & BV vs ACIT International Taxation Introduction The case of Perfetti Van Melle ICT & BV, Gurgaon v....
Discriminatory Pricing in Broadcasting: A Landmark Decision by the Competition Commission of India Introduction The case of Asianet Digital Network (P) Ltd. (Through Its Managing Director) Informant...
Clarification on Burden of Proof under Section 68: ITO Ward-4(1)(4) v. Valley Comtrade Pvt Ltd Introduction The case of ITO Ward-4(1)(4) v. Valley Comtrade Pvt Ltd is a significant judicial decision...
Comprehensive Analysis of Aniruddh Rinki Gandhi v. DCIT (Intl. Taxn), Baroda: Expanding the Horizons of Section 54/54F Deductions 1. Introduction The case of Aniruddh Rinki Gandhi v. DCIT (Intl....
Prospective Application of Section 153C of Income Tax Act Post Finance Act 2017: ITAT's Landmark Decision in Karina Airlines International Ltd. vs ACIT Introduction The case of Karina Airlines...
Enforcement of Tripartite Agreements under the RODB Act: Analysis of Punjab National Bank v. Shri Vikas Kumar Srivastava Introduction The case of Punjab National Bank v. Shri Vikas Kumar Srivastava...
Ansal Crown Heights Judgment: Reinforcing Consumer Rights Against Unfair Contractual Terms in Real Estate Introduction In the landmark case of ANSAL CROWN HEIGHTS FLATS BUYERS ASSOCIATION (REGD.) &...
Extinguishment of Pre-Liquidation Liabilities in Going Concern Transactions: NCLAT's Landmark Ruling in Shiv Shakti v. KTC Foods Introduction The legal landscape of insolvency and bankruptcy in India...
Red Hat India Pvt. Ltd. v. Additional CIT: Evolving Standards in Transfer Pricing and Revenue Recognition Introduction The case of Red Hat India Pvt. Ltd. v. Additional Commissioner of Income Tax...
SEBI Judgment in Uma Karthikeyan v. SEBI: Establishing Director Accountability in GDR Fraud 1. Introduction The Securities and Exchange Board of India (SEBI) conducted an investigation into the...
ITAT Amritsar Bench Establishes Precedence on Deduction under Section 36(1)(va) for Employee Contributions Paid Before Filing Returns Introduction The case of J.M.C Plywood, Goraya v. Income Tax...
Redefining Financial Creditor: Insights from Mukesh N. Desai Shree Darshan Society v. Piyush Patel Introduction The case of Mukesh N. Desai Shree Darshan Society v. Piyush Patel And Others...
Enhancement of Pecuniary Jurisdiction Threshold under IBC: Metals and Metal Electric Pvt Ltd v. GOMS Electricals Pvt Ltd Introduction The case of Metals and Metal Electric Pvt Ltd v. GOMS Electricals...
CCAI Validates Procurers’ Autonomy in Accreditation Services, Dismisses NABL Monopoly Claims 1. Introduction The case of Dushyant Informant v. National Accreditation Board For Testing And Calibration...
ITA Raipur Establishes Eligibility of Cooperative Societies for Section 80P Deductions on Interest and Dividend Income Introduction The case of Gramin Sewa Sahakari Samiti Maryadit Maryadit, Raipur...
Reaffirmation of Family Coverage under ESIC: The Director, Health and Family Welfare, Chandigarh Administration v. Nidhi Dhingra Introduction The case of The Director, Health and Family Welfare,...
NCDRC Affirms Consumer Rights Over Real Estate Delays Against Arbitration Clauses Introduction The case of Gautam Saha & Another Complainant(s) v. Anant Raj Industries Limited Opp. Party(s)...
Insolvency Proceedings Against Personal Guarantors of NBFCs Below Asset Threshold Dismissed 1. Introduction The case of Shapoorji Pallonji Finance Private Limited v. Rekha Singh adjudicated by the...
Application of Turnover Filters in Transfer Pricing Analysis: ITAT's Ruling in Radisys India Pvt. Ltd. Case Introduction The case of M/s. Radisys India Private Limited vs. Assistant Commissioner of...
Non-Retrospective Applicability of Finance Act, 2021 Amendments to Section 43B: Pratap Technocrats Pvt. Ltd. v. ADIT Introduction The case of Pratap Technocrats Private Limited, Jaipur Rajasthan v....