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  • Commentaries
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Bombay High Court Case Commentaries

Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax

Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax

Date: Apr 18, 2015
Clarifying Jurisdictional Principles Under Section 148 of the Income Tax Act: Mavany Brothers v. Income Tax 1. Introduction The case of Mavany Brothers v. Income Tax adjudicated by the Bombay High...
Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities v. Bhinder

Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities v. Bhinder

Date: Apr 17, 2015
Mandatory Compliance with MCX Bye-Laws for Brokers in Margin Shortfall Cases: Bonanza Commodities Brokers Pvt. Ltd. v. Roshanara Bhinder Introduction The legal landscape governing commodity trading...
Classification of Rental Income: Business Income vs. Income from House Property – Commentary on Income Tax-12 v. Sane & Doshi Enterprises

Classification of Rental Income: Business Income vs. Income from House Property – Commentary on Income Tax-12 v. Sane & Doshi Enterprises

Date: Apr 10, 2015
Classification of Rental Income: Business Income vs. Income from House Property – Commentary on Income Tax-12 v. Sane & Doshi Enterprises Introduction The case of Income Tax-12 v. Sane & Doshi...
Enforceability of Foreign Arbitration Awards and Governing Law: Pol India Projects Limited v. Aurelia Reederei Eugen Friederich Gmbh

Enforceability of Foreign Arbitration Awards and Governing Law: Pol India Projects Limited v. Aurelia Reederei Eugen Friederich Gmbh

Date: Apr 9, 2015
Enforceability of Foreign Arbitration Awards and Governing Law: Pol India Projects Limited v. Aurelia Reederei Eugen Friederich Gmbh Introduction In the case of Pol India Projects Limited v. Aurelia...
Nivi Trading Ltd. v. Union of India: Strengthening the Requirements for Reopening Assessments Under Section 147

Nivi Trading Ltd. v. Union of India: Strengthening the Requirements for Reopening Assessments Under Section 147

Date: Apr 8, 2015
Nivi Trading Ltd. v. Union of India: Strengthening the Requirements for Reopening Assessments Under Section 147 Introduction The case of Nivi Trading Limited v. Union Of India adjudicated by the...
Clarification on Exemption Claims for Charitable Trusts: Income Tax v. Jasubhai Foundation

Clarification on Exemption Claims for Charitable Trusts: Income Tax v. Jasubhai Foundation

Date: Apr 2, 2015
Clarification on Exemption Claims for Charitable Trusts: Income Tax v. Jasubhai Foundation Introduction The case of Income Tax v. Jasubhai Foundation adjudicated by the Bombay High Court on April 1,...
Bombay High Court Clarifies Limits on Amendments and Limitation in Arbitration Under the Arbitration and Conciliation Act, 1996

Bombay High Court Clarifies Limits on Amendments and Limitation in Arbitration Under the Arbitration and Conciliation Act, 1996

Date: Apr 2, 2015
Bombay High Court Clarifies Limits on Amendments and Limitation in Arbitration Under the Arbitration and Conciliation Act, 1996 Introduction The case of Board Of Trustees Of Jawaharlal Nehru Port...
Approach Road Method for Measuring Agricultural Land Distance Confirmed by Bombay High Court

Approach Road Method for Measuring Agricultural Land Distance Confirmed by Bombay High Court

Date: Mar 31, 2015
Approach Road Method for Measuring Agricultural Land Distance Confirmed by Bombay High Court Introduction The case of Commissioner Of Income-Tax v. Nitish Rameshchandra Chordia (And Connected...
Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments

Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments

Date: Mar 27, 2015
Tata Business Support Services Ltd. v. Income Tax: Reaffirming the Limits of Reopening Assessments Introduction The case of Tata Business Support Services Ltd. v. Income Tax, adjudicated by the...
Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society

Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society

Date: Mar 26, 2015
Validity of Section 153C Notice in Tax Assessments: Insights from Commissioner Of Income Tax-Iii, Pune v. Sinhgad Technical Education Society Introduction The case of Commissioner Of Income Tax-Iii,...
Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd.

Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd.

Date: Mar 25, 2015
Clarifying the Scope of Fringe Benefit Tax: Income Tax v. Tata Consultancy Services Ltd. Introduction The case of Income Tax v. Tata Consultancy Services Ltd. adjudicated by the Bombay High Court on...
Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice

Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice

Date: Mar 25, 2015
Deemed Conveyance under MOFA Act: Emphasizing Procedural Compliance and Natural Justice Introduction The case of Tushar Jivram Chauhan And Another v. State Of Maharashtra And Others adjudicated by...
Doctrine of Merger in Income Tax Appeals under Section 263: Insights from Commissioner Of Income Tax v. K. Sera Sera Productions Limited

Doctrine of Merger in Income Tax Appeals under Section 263: Insights from Commissioner Of Income Tax v. K. Sera Sera Productions Limited

Date: Mar 19, 2015
Doctrine of Merger in Income Tax Appeals under Section 263: Insights from Commissioner Of Income Tax v. K. Sera Sera Productions Limited Introduction The case of Commissioner Of Income Tax v. K. Sera...
Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India

Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India

Date: Mar 6, 2015
Validity of Rule 10A under Central Excise Valuation Rules: Insights from Hyva Pvt. Ltd. v. Union of India Introduction The case of Hyva (India) Pvt. Ltd. v. Union of India, adjudicated by the Bombay...
Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act

Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act

Date: Mar 5, 2015
Ensuring Procedural Fairness and Compliance in Assessing Damages Under Section 88 of the Maharashtra Co-operative Societies Act: Arun D. Narake v. Authorized Officer Introduction The case of Arun...
Tigrania Metal and Steel Industries P. Ltd. v. Commissioner of Central Excise: Affirmation of Extended Limitation Period for Duty Demands

Tigrania Metal and Steel Industries P. Ltd. v. Commissioner of Central Excise: Affirmation of Extended Limitation Period for Duty Demands

Date: Feb 28, 2015
Tigrania Metal and Steel Industries P. Ltd. v. Commissioner of Central Excise: Affirmation of Extended Limitation Period for Duty Demands Introduction The case of Tigrania Metal and Steel Industries...
Overriding Statutory Rights: Gratuity Entitlement in the Face of Dismissal Due to Absenteeism

Overriding Statutory Rights: Gratuity Entitlement in the Face of Dismissal Due to Absenteeism

Date: Feb 27, 2015
Overriding Statutory Rights: Gratuity Entitlement in the Face of Dismissal Due to Absenteeism Introduction The case of Managing Director (M.D.), Maharashtra State Co-Operative Tribal Development...
Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd.

Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd.

Date: Feb 21, 2015
Inclusion of Licensing Fees in Customs Valuation and Limitation Period: Commissioner of Customs v. Star Entertainment Pvt. Ltd. Introduction The case of Commissioner of Customs (CSI Airport) v. Star...
Bombay High Court Upholds Section 234E of Income Tax Act: Fee for Late TDS Return Filing Confirmed

Bombay High Court Upholds Section 234E of Income Tax Act: Fee for Late TDS Return Filing Confirmed

Date: Feb 10, 2015
Bombay High Court Upholds Section 234E of Income Tax Act: Fee for Late TDS Return Filing Confirmed Introduction In the landmark case of Mr. Rashmikant Kundalia And Another Petitioners v. Union Of...
Ceat Limited v. Commissioner of Central Excise & Customs: Clarifying Interest Liability on Differential Duty in Provisional Assessments

Ceat Limited v. Commissioner of Central Excise & Customs: Clarifying Interest Liability on Differential Duty in Provisional Assessments

Date: Feb 7, 2015
Ceat Limited v. Commissioner of Central Excise & Customs: Clarifying Interest Liability on Differential Duty in Provisional Assessments Introduction The case of Ceat Limited v. The Commissioner Of...
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