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Retention Money Not Accrued as Income: ITAT Kolkata Upholds CIT(A) Decision in DCIT v. M/s. EMC Limited Introduction The case of DCIT, CC-1(3), Kolkata v. M/s. EMC Limited, Kolkata revolves around...
Reinforcing the Criteria for Reopening Income Tax Assessments: Insights from Lionbridge Technologies Pvt. Ltd. v. Asst CIT, Mumbai Introduction The case of Lionbridge Technologies Pvt. Ltd., Navi...
Unfettered Rights of Individual Creditors Under Section 7 of the Insolvency and Bankruptcy Code: Analysis of Amitabh Kumar Jha v. Bank of India & Anr. Introduction The case of Amitabh Kumar Jha v....
Affirmation of Consumer Rights in Loan Agreement Disputes Despite Arbitration Clauses Introduction The case of L & T Finance Ltd v. Jalandhar Singh adjudicated by the State Consumer Disputes...
AIR France v. Addl. CIT: Clarifying Tax Exemptions under Indo-French DTAA for Technical Handling Services Introduction The case of AIR France, New Delhi v. Additional Commissioner of Income Tax...
Clarification on Section 7 Procedures in Corporate Insolvency Resolution: Insights from Allahabad Bank v. Link House Industries Ltd. Introduction The recent judgment in Allahabad Bank v. Link House...
Hussan Kadri v. Edelweiss Asset Reconstruction Co. Ltd.: Extending Limitation Periods under the Insolvency and Bankruptcy Code Introduction The case of Hussan Kadri v. Edelweiss Asset Reconstruction...
Competition Commission Upholds Compliance of SARFAESI Act in Property Auction by Punjab National Bank Introduction The case of Ms. Lakshmi Sharma v. Punjab National Bank (PNB) before the Competition...
Strict Adherence to Section 7 Timeliness Under I&B Code: Insights from Allahabad Bank v. Poonam Resorts Ltd. Introduction The case of Allahabad Bank v. Poonam Resorts Ltd. addresses critical...
Classification of Parota Under GST: Id Fresh Food (India) Pvt. Ltd. v. Commissioner Of Central Tax Introduction The case of Id Fresh Food (India) Pvt. Ltd. v. Commissioner Of Central Tax deals with...
PEL Power Ltd. v. CERC: Affirming Permanent Force Majeure under Bulk Power Transmission Agreements Introduction The case of PEL Power Limited v. Central Electricity Regulatory Commission And Another...
Mandatory Bearance of Packaging Expenses by Retailers: Big Bazaar v. Ashok Kumar Introduction The case of Big Bazaar (Future Retail Ltd.) v. Ashok Kumar adjudicated by the State Consumer Disputes...
Designation of Mumbai International Airport Limited as a Public Authority Under RTI Act: Insights and Implications Introduction The case of Sanjay Ramesh Shirodkar Complainant v. Mumbai International...
NAA's Landmark Ruling in Rahul Kumar v. Emaar Mgf Land Ltd.: Setting New Standards for ITC Benefit Pass-Through Introduction The case of Rahul Kumar v. Emaar Mfg Land Ltd. adjudicated by the National...
Strict Interpretation of Limitation and Documentation in Section 7 IBC Petitions: Insights from India Resurgence ARC Pvt Ltd v. Indian Steel Corporation Ltd Introduction The case of India Resurgence...
Kohli Estates Pvt. Ltd. v. ITO: Establishing the Distinction Between Business Income and Capital Gains in Real Estate Transactions Introduction The case of M/s. Kohli Estates Pvt. Ltd., New Delhi v....
Access to Spousal Financial Information under RTI Act: Saurabh Gupta v. CCA, Jaipur Introduction The case of Saurabh Gupta v. Chief Commissioner of Income Tax (CCA), Jaipur adjudicated by the Central...
Transfer Pricing Adjustments Cannot Be Applied to MAT Book Profits: ITAT Delhi's Ruling in SSP India Pvt. Ltd. v. DCIT Introduction The case of M/s SSP India Pvt. Ltd., Gurgaon v. DCIT, Gurgaon marks...
Distinguishing CSR Expenditures from Section 80G Donations: A Comprehensive Analysis of First American (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax Introduction The case of First...
Enhancing Consumer Protection in Insurance Contracts: Sh. Mohinder Kumar v. Aviva Life Insurance Co. India & Anr. Introduction The case of Sh. Mohinder Kumar v. Aviva Life Insurance Company India &...