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Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies Introduction The case of Registrar for Co-operative Societies...
Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi Introduction The case of Shri Anil Gadodia v. New Delhi deliberated upon the nuances of customs...
Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations Introduction The case of Tata Power Delhi Distribution Limited (Appellant) vs NTPC Limited...
Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech (India) Pvt. Ltd. v. ACIT Introduction The case of Prateek Buildtech (India) Pvt....
Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing Introduction In the case of M/s Yahoo Software Development India Private Limited,...
Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO Introduction The case of Blooming Tradelink (P) Ltd. versus Income Tax Officer...
Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171 Introduction The case of Rahul Sharma v. Portronics Digital Pvt. Ltd. adjudicated by the National...
Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority Introduction The case of John Weslay v. State Level Environment Impact...
M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes 1. Introduction The case of M/S. Lakadwala...
Assessing Officer's Jurisdiction in Limited Scrutiny Cases: Insights from Shri Sita Ram Swami v. ITO, Jaipur Introduction The case of Shri Sita Ram Swami v. ITO, Ward-4(5), Jaipur adjudicated by the...
Clarifying the Mandate of Section 171 on Passing Input Tax Credit Benefits: Insights from Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd. Introduction The case of Deepak Kumar Barnwal...
National Crime Investigation Bureau v. Commissioner Of Income Tax: Stringent Criteria for 12AA and 80G Registration Introduction The case of National Crime Investigation Bureau (NCIB) v. Commissioner...
Mandatory Application of Mind in Reassessment Proceedings: A Landmark Decision in Akg Securities & Consulting Ltd. v. CIT Introduction The case of Akg Securities & Consulting Ltd. v. Commissioner of...
Restricting Profit Element on Bogus Purchases: Insights from Kamlesh Manohar Kanungo v. DCIT Introduction The case of Kamlesh Manohar Kanungo v. Dy. CIT, CC-1(4), Mumbai (ITA Nos. 2060 &...
Interpretation of Limitation in Insolvency Proceedings: NCLT's Decision in JM Financial Asset Reconstruction Co. Ltd. v. Samay Electronics Pvt. Ltd. Introduction The case of JM Financial Asset...
Sanctity of Public Auction in Insolvency: NCLAT Upholds Liquidator’s Authority in SBI v. Maithan Alloys Limited Introduction The case of State Bank of India (SBI) v. Maithan Alloys Limited and Others...
ITAT Visakhapatnam Upholds Non-Taxability of FTS Income under DTAA Absent a PE: Paramina Earth Technologies Inc. v. DCIT Introduction The case of Paramina Earth Technologies Inc. (PET) versus the...
Admissibility of Section 7 IBC Petitions: Insights from Vishal Doshi v. Bank Of India And Another Introduction The case of Vishal Doshi v. Bank Of India And Another adjudicated by the National...
Permanently Restraining Solid Waste Disposal Without Environmental Clearance: Insights from P.S. Mani v. TNPCB Introduction The case of P.S. Mani v. Member Secretary, Tamil Nadu Pollution Control...
Mandate for Comprehensive Restoration and Protection of Water Bodies across India: Analysis of Lt. Col. Sarvadaman Singh Oberoi v. Union Of India Introduction The case of Lt. Col. Sarvadaman Singh...