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Shangri-la International Hotel Management PTE LTD v. ACIT: Clarifying the Scope of Fees for Included Services under the India-Singapore DTAA Introduction The case of Shangri-la International Hotel...
ITA Visakhapatnam Reinforces Strict Requirements for Section 153A Notices and Guidelines on Unexplained Assets Introduction The case of Sri Goluguri Nagi Reddy v. Assistant Commissioner of Income...
CeSTAT Establishes Limits of KYC Obligations for Customs Brokers under CBLR 2018 Introduction The appellate case of SVARAD Logistics (India) Pvt. Ltd. v. Commissioner of Customs (VIII) (General),...
Classification of Creditors under IBC: NCLAT's Interpretation in Vishal Chelani & Ors v. Debashis Nanda Introduction The case of Vishal Chelani & Ors v. Debashis Nanda presented before the National...
SEBI Sanctions MCS Limited for Non-Compliance in Duplicate Share Processing Introduction The Securities and Exchange Board of India (SEBI) recently adjudicated a pivotal case involving M/s. MCS...
Reinforcing Consumer Protections in Real Estate Delays: Jain v. Lodha Crown Buildmart Introduction The case of Sanjiv Kumar Jain & Anr. v. Lodha Crown Buildmart Private Limited adjudicated by the...
CAT Jodhpur Establishes Right to Interest on Delayed GPF Payments Introduction The case of SMT Sharda v. Bharat Sanchar Nigam Ltd (BSNL) adjudicated by the Central Administrative Tribunal (CAT),...
NCLAT Affirms NCLT's Decision on Oppression and Mismanagement in Director Appointment and Shareholding Dilution Introduction The case of Ram Prakash Gupta v. Radhey Shyam Sharma & Ors. centers around...
Non-Appearance of Directors Does Not Imply Unexplained Share Capital under Section 68: One Point Commercial Pvt. Ltd. v. I.T.O. Introduction The case of One Point Commercial Pvt. Ltd., Kolkata v....
Enforcing Time Limitations in Transfer Pricing Assessments: Comprehensive Commentary on ATOS INDIA P.LTD v. DCIT Judgment Introduction The case of Atos India Pvt. Ltd., Mumbai v. DCIT RG 14(1)(1),...
ITAT Kolkata Establishes Criteria for Validating Share Capital and Premium under Section 68 of the Income Tax Act Introduction The case of Inspa Interior & Exterior Products Pvt. Ltd., Kolkata v....
Dismissal of Appeal Due to Uncondoned Delay in Filing: Insights from SHRIDHAR MADHAV DIWAN v. DCIT 1. Introduction The case of SHRIDHAR MADHAV DIWAN, Gachibowli v. DCIT, Circle 12-(1), Hyderabad...
M/s. Ajit Vanijya Pvt. Ltd. v. ITO: Clarifying Section 68 Additions on Share Capital and Share Premium Introduction The case of M/s. Ajit Vanijya Pvt. Ltd., Kolkata v. Income Tax Officer (ITO),...
ITA Kolkata Establishes Strict Compliance for Scrutiny Assessments Introduction The case of Sukhdham Infrastructures LLP vs. I.T.O., Ward-40(2), Kolkata adjudicated by the Income Tax Appellate...
Income Tax Appellate Tribunal Upholds Section 80P Deduction Despite Late Filing in AY 2019-20 Introduction The case of Shree Lunidhar Seva Sahkari Mandali Ltd., Lunidhar, Taluka Kunkavav, Dist....
Central Electricity Regulatory Commission Sets Precedent on Transmission Tariff and Force Majeure Condonation in Power Grid Corporation Case Introduction In the landmark case of Power Grid...
Eligibility of Deemed Income Under Section 11(3) for Exemption: ITAT Rajkot's Landmark Ruling Introduction The case of Shri Prabhas Patan Jain Swetambermurti Pujak Sangh, Rajkot v. The Income Tax...
Limitation of DRT's Jurisdiction over OTS Proposals under SARFAESI Act: A Precedent from Punjab National Bank v. MS Walia Traders Limited Introduction The case of PUNJAB NATIONAL BANK v. MS WALIA...
Admittance of Section 7 Insolvency Petition: PN Bank v. Sohrab Spinning Mills Ltd. Introduction The judgment in Punjab National Bank Through Its Attorney, Senior Manager Hassan Ali...
ESS v. ACIT: Landmark Judgment Redefining Royalty Classification for Broadcasting Rights Introduction The case of ESS (formerly ESPN Star Sports), Mumbai v. ACIT adjudicated by the Income Tax...