Sufficiency of Enquiry by Assessing Officer under Section 263 Affirmed Introduction The case of Shailesh Kumar Gandhi vs. Principal Commissioner of Income Tax (Pr. CIT), Cuttack adjudicated by the...
Strict Enforcement of Limitation Period in Consumer Insurance Claims: New India Assurance Ltd. v. Aasha Devi & Anr. Introduction The case of New India Assurance Company Ltd. v. Aasha Devi & Anr....
Clarification on Operational Debt Admittance Under Section 5(21) in CIRP Introduction The case of Bijay Pratap Singh v. Unimax International was adjudicated by the National Company Law Appellate...
Educational Institutions Not Service Providers under the Consumer Protection Act: Analysis of M.P. Singh Rathore v. Little Flowers Public School Introduction The case of M.P. Singh Rathore v. Little...
Reaffirmation of Consumer Rights in Real Estate Transactions: Multiple Unit Purchases for Family Use Introduction In the case of Rajeev Kumar Singh v. Jai Prakash Associates Ltd. & Anr., adjudicated...
Comprehensive Commentary on Power Grid Corporation Of India Limited v. Bihar State Power Company Ltd. And Others Introduction The case of Power Grid Corporation Of India Limited, Saudamini v. Bihar...
Strict Compliance with CBDT Instructions in Converting Limited Scrutiny to Complete Scrutiny: Insights from Dev Milk Foods Pvt Limited v. ACIT 1. Introduction The case of Dev Milk Foods Pvt Limited,...
Impact of Omission of Section 92BA(i) on Revisional Jurisdiction under Section 263 of the Income Tax Act: Insights from Raipur Steel Casting India Pvt. Ltd. vs Pr.CIT-5, Kolkata Introduction The case...
Exemption of Statutory Authorities from Service Tax: Karnataka Industrial Areas Development Board v. Commissioner Of Central Tax Introduction The case of Karnataka Industrial Areas Development Board...
Clarifying the Application of Section 115BBE: Insights from Assistant Commissioner Of Income Tax, Alwar v. Sudesh Kumar Gupta Introduction The case of Assistant Commissioner Of Income Tax, Alwar 1...
NCLT Upholds Commercial Wisdom Doctrine in Approval of Aircel Group's Restructuring Plan under IBC Introduction The "Aircel Limited, In Re" case, adjudicated by the National Company Law Tribunal...
Enforcement of Arbitration Agreements Within Insolvency Proceedings: Indus Biotech vs. Kotak India Venture Fund-I Introduction The judgment in Indus Biotech Private Limited v. Kotak India Venture...
Necessity of Assessment Order Modification for Customs Duty Refunds Insights from Principal Commissioner Of Customs v. Vivo Mobile India Pvt. Ltd. (CESTAT, 2020) Introduction The case of Principal...
GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed Introduction The case of Agarwal Coal Corporation Pvt. Ltd. was brought before the Authority for Advance Rulings...
Recognition of Financial Debt in Insolvency Proceedings: Mukesh Kumar Aggarwal v. Anurag Gupta & Anr. Introduction The case of Mukesh Kumar Aggarwal v. Anurag Gupta & Anr. is a significant judgment...
Service Tax Non-Liability on Foreclosure Charges in Banking Services Introduction The case of Commissioner Of Service Tax, Chennai v. Repco Home Finance Ltd. delves into the intricate question of...
Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis Introduction The case of Jabalpur Hotels Private Limited, In Re adjudicated by the Authority for Advance Rulings (AAR) on...
Obligation of Developers to Provide Basic Amenities: Shelly Gill v. The Managing Director, Bajwa Developers and another Introduction The case of Shelly Gill v. The Managing Director, Bajwa Developers...
Time Limits Under CBLR 2018 are Mandatory: Sri Manjunatha Cargo Pvt Ltd v. Commissioner of Customs, Bangalore Introduction In the landmark case of Sri Manjunatha Cargo Pvt Ltd v. Commissioner of...
Establishing the Boundaries of Medical Negligence in Laparoscopic Surgery: Insights from Harnek Singh & Ors. v. Dr. Gurmit Singh & Ors. Introduction The case of Harnek Singh & Ors. v. Dr. Gurmit...