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Succession of Business and Withdrawal of Development Rebate: Insights from Commissioner of Income-Tax v. Shrishakti Trading Co. 1. Introduction The case of Commissioner Of Income-Tax v. Shrishakti...
Clarifying the Timeframe for Exercising Options under Section 11(1) of the Income Tax Act Introduction The case of Trustees Of Tulsidas Gopalji Charitable And Chaleshwar Temple Trust v. Commissioner...
Commissioner Of Income-Tax v. Kamani Tubes Ltd.: Distinguishing Speculative Transactions from Breach of Contract Damages in Income Tax Law Introduction The case of Commissioner Of Income-Tax v....
Directory Compliance under Section 80J(6A): Insights from Commissioner Of Income-Tax v. Shivanand Electronics Introduction The case of Commissioner Of Income-Tax v. Shivanand Electronics adjudicated...
Bralco Metal Industries v. Commissioner Of Income-Tax (1993): Clarifying Revenue Expenditure and Development Rebate Eligibility Introduction The case of Bralco Metal Industries Pvt. Ltd. v....
Declaration of Munkarship Rights under Section 8-A After Rejection under Section 29: Insights from Smt. Gulabi Sangtu Devidas And Others v. Smt. Prema Govinda Gauncar And Others Introduction The case...
Sham Partnership Agreements in Taxation: Affirming the Substance Over Form Doctrine Introduction The case of Smt. Nayantara G. Agrawal v. Commissioner Of Income-Tax adjudicated by the Bombay High...
Income from House Property vs. Business Income: Comprehensive Analysis of N.L Mehta Cinema Enterprises v. CIT Introduction The case of N.L Mehta Cinema Enterprises (P.) Ltd. v. Commissioner Of...
Limitation of Section 133(6) of Income Tax Act to Existing Proceedings: D.B.S Financial Services Pvt. Ltd. v. Smt. M. George Introduction The case of D.B.S Financial Services Pvt. Ltd. v. Smt. M....
Clarifying Pledgee Authority and Owner Redemption in Share Pledges: Analysis of Hindustan Dorr Oliver Ltd. v. A.K Menon Introduction The case of Hindustan Dorr Oliver Ltd. v. A.K Menon And Others,...
Enhanced Scrutiny of Procedural Compliance under the NDPS Act: Ramji Duda Makwana v. The State of Maharashtra Introduction The judgment in Ramji Duda Makwana v. The State of Maharashtra delivered by...
Sindhu Education Society v. Kacharu Jairam Khobragade: A Landmark on Rule 28(2) Application Introduction The case of Sindhu Education Society And Others v. Kacharu Jairam Khobragade And Another...
Ahmad Chakri v. State of Maharashtra: Upholding the Necessity of Reliable Identification Evidence in Murder Convictions Introduction The case of Ahmad Alias Ahmad Chakri And Others v. The State Of...
Distinction Between Agreement for Sale and Conveyance: Insights from Padma Nair v. Deputy Collector Introduction The case of Padma Nair v. Deputy Collector, Valuation And Stamp Duty And Another,...
Violation of Fundamental Rights in Custodial Detention: Suaibo Ibow Cassama v. Union Of India And Another Introduction The case of Suaibo Ibow Cassama v. Union Of India And Another adjudicated by the...
Material Fact Disclosure Sufficiency in Tax Assessment: N.D Bhatt v. I.B.M World Trade Corporation Introduction The case of N.D Bhatt, Inspecting Assistant Commissioner of Income Tax And Another v....
Balancing Secured Creditor Rights Amid Pari Passu Charges: Insights from Maharashtra State Financial Corporation v. Ballarpur Industries Limited Introduction Maharashtra State Financial Corporation...
Classification of Intra-Group Property Transfer as Capital Asset Transaction in Fort Properties Pvt. Ltd. v. Commissioner Of Income-Tax Introduction The case of Fort Properties Pvt. Ltd. v....
Revenue vs Capital Loss: Insights from Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. V.S Dempo And Co. Pvt. Ltd. adjudicated by the...
Broad Interpretation of 'Concern' and Strict Application of Proviso in Section 64(1)(ii): Insights from Dr. J.M Mokashi v. Commissioner of Income-Tax Introduction In the landmark case of Dr. J.M...