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General Insurance Corporation vs. Deputy Commissioner of Income Tax: Bombay High Court Reinforces Requirement of Tangible Material to Reopen Assessments under Section 148 Introduction The case of...
Strict Enforcement of Limitation Periods in Income Tax Assessments: Ingram Micro India Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of Ingram Micro India Ltd. (Formerly Known As...
Sanket Foods Pvt. Ltd. v. Union Of India Others: Legal Commentary on Food Adulteration and Tobacco Regulation Introduction The case of Sanket Foods Products Pvt. Ltd. v. Union Of India Others was...
Judicial Interpretation of Section 80IB: Employment Criteria and Manufacturing Premises Introduction The case of The Commissioner Of Income Tax v. M/S. Jyoti Plastic Works Private Limited adjudicated...
Uniform Legislation Over Scrutiny Committees: Insights from Ajaykumar Yadaorao Nikhar v. State of Maharashtra Introduction The case of Ajaykumar Yadaorao Nikhar v. State of Maharashtra, adjudicated...
Strict Requirements for Reopening Tax Assessments Beyond Four Years: Icici Bank Ltd. v. Dy. Commissioner Of Income Tax Introduction The case of Icici Bank Ltd. Petitioner v. Dy. Commissioner Of...
Full and True Disclosure under Section 147: Insights from Indian Hume Pipe Co. Ltd. v. Assistant Commissioner Of Income-Tax Introduction The case of Indian Hume Pipe Co. Ltd. v. Assistant...
Classification of Transaction Charges as Fees for Technical Services under Section 194J: Bombay High Court Sets New Precedent Introduction The judgment in the case of Income Tax-4 v. Kotak Securities...
Exclusion of Letters Patent Appeals in Arbitration Proceedings: Jet Airways (India) Limited v. Subrata Roy Sahara Introduction The case of Jet Airways (India) Limited v. Subrata Roy Sahara...
Determining Beneficial Ownership in Maritime Arrests: Insights from Great Pacific Navigation (Holdings) Corporation Ltd. v. M.V Tongli Yantai Introduction The case of Great Pacific Navigation...
Revision Under Section 154 Not Maintainable Where Remedies Under Sub-rule 14 Are Available: Insights from Adarsh Mahila Nagri Sahakari Bank Ltd. & Anr. v. State Of Maharashtra & Ors. (2011)...
Indexed Cost of Acquisition Determination in Commissioner Of Income-Tax v. Manjula J. Shah Introduction The case of Commissioner Of Income-Tax v. Manjula J. Shah adjudicated by the Bombay High Court...
Bombay High Court Upholds MEA's 2011 Haj Policy While Allocating Additional Quotas Introduction The case of Rafique Shaikh Bhikan Petitioner v. The Government Of India & Ors. was adjudicated by the...
Change of Opinion Not Permitted for Reopening Assessments under Section 148: Direct Information Private Limited v. Income-Tax Officer And Others Introduction The case of Direct Information Private...
Commissioner’s Authority to Overrule Enquiry Reports: Insights from Delta Logistics v. Union Of India 1. Introduction Delta Logistics v. Union Of India & Ors. is a pivotal case adjudicated by the...
Conditional Enforcement of Bank Guarantees: Western Coalfields Limited v. Rajesh Introduction The case of Western Coalfields Limited v. Rajesh adjudicated by the Bombay High Court on September 6,...
Expedited Procedures for Section 14 SARFAESI Applications: Bombay High Court's Landmark Guidelines Introduction The judgment in International Asset Reconstruction Company Private Limited v. Union Of...
Property Tax Assessment Criteria Under Basawesar v. Gram Panchayat: Capital Value vs. Annual Letting Value Introduction The case of Basawesar v. Gram Panchayat, adjudicated by the Bombay High Court...
Substance Over Form and Administrative Fairness in PPP Tendering: Shalby Ltd. v. State of Goa Introduction The case of Shalby Limited and Another v. State of Goa and Others adjudicated by the Bombay...