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...
Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer Introduction The case of The Income Tax Officer, Ward-3, Srikakulam v. Sri Vasavi Polymers...
Authority to Grant Extension for Special Audits Under Section 142(2A) Introduction The case of Assistant Commissioner of Income Tax (Appeals), New Delhi vs. M/s Soul Space Projects Ltd., Delhi...
Central Electricity Regulatory Commission's Landmark Decision on Transmission Tariff Truing Up: Establishing Rigorous Capital Cost Controls Introduction In the case of Power Grid Corporation Of India...
Regulatory Framework for Annuity Payments in Change of Law Compensation: ACME Jaipur Solar Power Pvt Ltd v. M.P. Power Management Co. Ltd Introduction The case of Acme Jaipur Solar Power Private...
Redefining Accident in Credit Shield Insurance and Critical Illness Claims: HDFC Ergo v. Nisha Rani Introduction The case of HDFC Ergo General Insurance Company Ltd. v. Nisha Rani adjudicated by the...
Strict Adherence to IBC Provisions in Resolution Plans: Insights from Swwapnil Bhingardevay v. Khandoba Prasanna Sakharkar Khana Limited And Others Introduction The case of Swwapnil Bhingardevay v....
CERC Clarifies Truing Up Procedures and Capital Expenditure Allocation in Transmission Tariff Determination Introduction In the case of Power Grid Corporation Of India Ltd. v. Karnataka Power...
Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT 1. Introduction The case of Addlife...
CERC Reinforces APTEL Precedents on Initial Spares and Capital Expenditure in Setting Transmission Tariffs Introduction The case of Power Grid Corporation Of India Limited v. Madhya Pradesh Power...
Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi Introduction The case of Rajiv Madhok, New Delhi v. ACIT, New Delhi adjudicated by the Income Tax Appellate...
Strict Compliance with EOI Criteria in CIRP: Insights from First Global Finance Pvt. Ltd. v. IVRCL Ltd. Introduction The case of First Global Finance Pvt. Ltd. v. IVRCL Ltd. adjudicated by the...
Clarifying Network Roll-Out Scenarios: Insights from Tata Power v. MERC Judgment Introduction The judicial landscape of India's electricity distribution sector underwent a significant development...