Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments Introduction The case of Micro Focus Software India...
Insurer's Liability in Vehicle Loss During Repairs: A Landmark Judgment Introduction In the case of Sagar Kumar v. United India Insurance Company Limited, adjudicated by the District Consumer...
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions Introduction The case of Delhi Cooperative Commercial Thrift and Credit Society Ltd v. Income Tax Officer...
Mohan Clothing Co. Pvt. Ltd. v. Assistant Commissioner Of Income Tax: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147 1. Introduction The case of Mohan Clothing...
Enforcement of Debt Recovery: HDFC Bank v. M/S Ashirwad Medi Pharma Introduction The case of HDFC Bank Limited versus M/S Ashirwad Medi Pharma and associated parties was adjudicated by the Debts...
NCLT Reinforces 90-Day Claim Filing Deadline under IBC in Guarantor Claims Introduction The case of Idbi Bank Ltd v. Neueon Towers Ltd adjudicated by the National Company Law Tribunal (NCLT) on March...
Establishing the Impact of Pre-Existing Disputes on IBC Section 9 Applications: A Comprehensive Analysis of Sangeeta Goel v. Roidec India Chemicals Pvt. Ltd. Introduction The case of Sangeeta Goel v....
Establishing Bank Liability for Security Lapses in Locker Custody: Sri Amal Kumar Shikdar v. The Central Bank of India Introduction The case of Sri Amal Kumar Shikdar v. The Central Bank of India was...
Punjab National Bank v. Vindhya Cereals Pvt Ltd: Establishing Protocols for Initiating Corporate Insolvency Resolution Process 1. Introduction The case of Punjab National Bank v. Vindhya Cereals Pvt...
Bank Liability for Unauthorized Electronic Transactions: Chairman, Punjab National Bank v. Leader Valves Ltd. Introduction The case of Chairman, Punjab National Bank & Anr. v. Leader Valves Ltd. is a...
Service Tax Implications on Lease Rentals: Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai 1. Introduction The case Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai revolves...
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed Introduction In the case of Shri Arpit Khairari, Jaipur v. Income Tax Officer, Ward-2-2, Jaipur, decided by the Income...
J.R. Construction v. Commissioner: Clarifying 'Construction of Complex' Service Tax Liability Introduction The case of J.R. Construction v. Commissioner, Central Excise, Customs and Service Tax,...
Limitation Periods in Insolvency Proceedings: Insights from Ishrat Ali v. Cosmos Cooperative Bank Ltd. & Anr. Introduction The case of Ishrat Ali v. Cosmos Cooperative Bank Ltd. & Anr. adjudicated by...
Enforcement of PMFBY Insurance Claims under KCC Loans: The Landmark Ruling in Satbir v. State Bank of India Introduction The case of Satbir v. State Bank of India adjudicated by the District Consumer...
Application of RERA Sections 12 and 18 Quasi-Retroactively: Rohit Chawla v. M/s Bombay Dyeing Judgment Introduction The case of Rohit Chawla v. M/s Bombay Dyeing & Mfg. Co. Ltd. adjudicated by the...
Limitation Bar Applies to Section 7 Insolvency Applications: V. Padmakumar v. Sasf & Another Introduction The case of V. Padmakumar v. Stressed Assets Stabilisation Fund (SASF) & Another adjudicated...
Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT Introduction The case of M/S Bini Builders Pvt. Ltd., Mumbai v....
Voluntary Execution of Discharge Vouchers in Insurance Claims: Insights from NATIONAL INSURANCE CO. LTD. v. BISWADEB KOLEY & ORS. Introduction The case of NATIONAL INSURANCE CO. LTD. v. BISWADEB...
SEBI vs CG Power and Industrial Solutions Limited: A Landmark Judgment on Corporate Fraud and Regulatory Oversight Introduction On March 11, 2020, the Securities and Exchange Board of India (SEBI)...