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Reaffirmation of Reassessment Limits under Section 148: Indivest Pte Ltd. vs. Additional Director of Income Tax Introduction The case of Indivest Pte Ltd. v. Additional Director of Income Tax-3(1),...
Flexibility in Correcting School Register Entries Post Withdrawal: Shaikh Shafi Ahmed Khadarsab v. State Of Maharashtra Introduction The case of Shaikh Shafi Ahmed Khadarsab v. State Of Maharashtra...
Legality of Reopening Tax Assessments: Insights from Shri. Ghanshyam K. Khabrani Petitioner v. Assistant Commissioner Of Income Tax Introduction The case of Shri. Ghanshyam K. Khabrani Petitioner v....
Rigorous Scrutiny of Dying Declarations: Insights from Tukaram Dashrath Padhen & Ors. v. State of Maharashtra Introduction The case of Tukaram Dashrath Padhen & Ors. v. State of Maharashtra examined...
Applicability of Sections 234A, 234B, and 234C to Notified Persons Under the Special Court Act: Divine Holdings Pvt. Ltd. vs Commissioner of Income Tax Introduction The case of The Commissioner Of...
Sonata Software Ltd. v. Commissioner of Income Tax: Clarifying Section 10A Eligibility Post-Transfer Introduction In the landmark case of The Commissioner Of Income Tax, City-Vii, Mumbai v. M/S....
Establishing Enhanced Protection Against Passing Off in Footwear Design: Asian Rubber Industries v. Jasco Rubbers Introduction The case of Asian Rubber Industries, New Delhi And Others v. Jasco...
Combatting Sham Transactions in Income Tax Assessments: Insights from Killick Nixon Limited v. DCIT Introduction The case of Killick Nixon Limited v. Deputy Commissioner of Income Tax (DCIT)...
Unjust Enrichment and Refund of Excise Duty on Capital Goods: Western Coalfields Ltd. v. Cestat Introduction The case of Western Coalfields Ltd. v. Cestat adjudicated by the Bombay High Court on...
Morakhia Judgment: Enhanced Interpretation of Bad Debt Deductions for Share Brokers under Section 36(1)(vii) of the Income Tax Act, 1961 Introduction The case of The Commissioner Of Income Tax,...
Interim Measures in Arbitration: Analysis of Nimbus Communications Ltd. v. BCCI Introduction The case of Nimbus Communications Ltd. v. Board Of Control For Cricket In India (BCCI) adjudicated by the...
Major Metals Ltd v. Union Of India: Affirmation of Settlement Commission's Jurisdiction under the Income Tax Act Introduction The case of Major Metals Ltd v. Union Of India And Ors heard by the...
Reaffirming the Four-Year Rule: Insights from Voltas Ltd. v. Assistant Commissioner of Income Tax Introduction In the landmark case of Voltas Limited v. Assistant Commissioner of Income Tax,...
Nyk Line (India) Ltd. v. Deputy Commissioner Of Income Tax: Landmark on Reopening Tax Assessments Introduction The case of Nyk Line (India) Ltd. v. Deputy Commissioner Of Income Tax ([2012] Bom HC...
Mandate for Implementation of Pay Commission Recommendations in Unaided Educational Institutions: Bhartiya Kamgar Sena v. State of Maharashtra Introduction The case of Bhartiya Kamgar Sena And Others...
Reopening of Tax Assessment Under Section 148: Insights from Siemens Information Systems Ltd. v. A/CIT Introduction The case of Siemens Information Systems Limited v. Assistant Commissioner Of Income...
Limitation Periods under Section 263 of the Income Tax Act: Insights from The Commissioner Of Income Tax-3, Mumbai v. Icici Bank Ltd. Introduction The Commissioner Of Income Tax-3, Mumbai v. Icici...
Setting Off Losses in Export Oriented Units: Insights from Commissioner Of Income Tax-10, Mumbai v. M/S Galaxy Surfactants Ltd. Introduction The case of Commissioner Of Income Tax-10, Mumbai v. M/S...
Section 73 Interpretation in Mixed Income Companies: Insights from C.I.T. v. M/S Darshan Securities Pvt. Ltd. Introduction The case of The Commissioner Of Income Tax-3 v. M/S Darshan Securities Pvt....
Clarifying Section 263: Allocation of Business Expenditures in Commissioner v. M/S Hindustan Lever Ltd. 1. Introduction The case of Commissioner Of Income Tax-1, Mumbai v. M/S Hindustan Lever Ltd....