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  • Commentaries
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Bombay High Court Case Commentaries

Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes

Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes

Date: May 5, 2010
Inclusion of Interim Orders Under Section 27 of the Consumer Protection Act: A Comprehensive Analysis of R.B Upadhyay v. State Commission For Consumer Disputes Introduction The case of R.B Upadhyay...
Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax

Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax

Date: May 4, 2010
Clarifying Tax Deduction at Source for TPAs under Section 194-J: Insights from Dedicated Health Care Services TPA v. Assistant Commissioner of Income Tax Introduction The case of Dedicated Health...
Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions

Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions

Date: Apr 24, 2010
Income Tax Appellate Tribunal Guidelines on Accounting Methods for Banking Institutions Introduction The case of Commissioner Of Income-Tax v. Bank Of Rajasthan Ltd. adjudicated by the Bombay High...
Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax

Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax

Date: Apr 24, 2010
Limitation of Revisional Jurisdiction under Section 263: Insights from Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax Introduction Ashoka Buildcon Ltd. v. Asstt. Commissioner Of Income Tax...
Clarification on Treatment of EEFC Account Receipts under Section 80HHC

Clarification on Treatment of EEFC Account Receipts under Section 80HHC

Date: Apr 23, 2010
Clarification on Treatment of EEFC Account Receipts under Section 80HHC Introduction In the landmark case of Commissioner Of Income-Tax v. Shah Originals, the Bombay High Court addressed pivotal...
Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.

Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.

Date: Apr 20, 2010
Income Classification under Section 80HHC: Insights from Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Swani Spice Mills P. Ltd.,...
Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik

Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik

Date: Apr 16, 2010
Clarifying Jurisdiction in Tenancy and Mundkarship Cases: Bombay High Court's Ruling in Sadanand Vithal Naik v. Rashmi Dinesh Naik Introduction The case of Sadanand Vithal Naik And Others v. Rashmi...
Affirmation of Model Standing Order Provisions Over Employer Contracts in Probationary Appointments

Affirmation of Model Standing Order Provisions Over Employer Contracts in Probationary Appointments

Date: Apr 16, 2010
Affirmation of Model Standing Order Provisions Over Employer Contracts in Probationary Appointments Introduction In the case of Raymond Uco Denim Pvt. Ltd., Yavatmal v. Praful Warade And Others, the...
Limits on Assessing Officer's Power to Reassess under Sections 147 and 148: Commissioner of Income-Tax v. Jet Airways (I) Ltd.

Limits on Assessing Officer's Power to Reassess under Sections 147 and 148: Commissioner of Income-Tax v. Jet Airways (I) Ltd.

Date: Apr 13, 2010
Limits on Assessing Officer's Power to Reassess under Sections 147 and 148: Commissioner of Income-Tax v. Jet Airways (I) Ltd. Introduction The case of Commissioner Of Income-Tax v. Jet Airways (I)...
Bombay High Court Upholds Fundamental Right to Establish Unaided Schools without Perspective Plan Approval

Bombay High Court Upholds Fundamental Right to Establish Unaided Schools without Perspective Plan Approval

Date: Apr 9, 2010
Bombay High Court Upholds Fundamental Right to Establish Unaided Schools without Perspective Plan Approval Introduction In the landmark case Asha Seva Bhavi Sanstha, Through Its President, Pralhad...
Exclusion of Independent Incomes from Business Profits under Section 80HHC: Insights from Commissioner Of Income Tax-6 v. M/S Dresser Rand India Pvt. Ltd.

Exclusion of Independent Incomes from Business Profits under Section 80HHC: Insights from Commissioner Of Income Tax-6 v. M/S Dresser Rand India Pvt. Ltd.

Date: Apr 9, 2010
Exclusion of Independent Incomes from Business Profits under Section 80HHC: Insights from Commissioner Of Income Tax-6 v. M/S Dresser Rand India Pvt. Ltd. Introduction The case of Commissioner Of...
MAT Credit Priority in Interest Computation under Section 234B: Precedent from The Commissioner Of Income Tax Central v. Apar Industries Limited

MAT Credit Priority in Interest Computation under Section 234B: Precedent from The Commissioner Of Income Tax Central v. Apar Industries Limited

Date: Apr 7, 2010
MAT Credit Priority in Interest Computation under Section 234B: Precedent from The Commissioner Of Income Tax Central v. Apar Industries Limited Introduction The case of The Commissioner Of Income...
Proportional Representation in Standing Committee Nominations: Insights from Jayram Tolaji Shinde v. Secretary, Urban Development Department, Mumbai

Proportional Representation in Standing Committee Nominations: Insights from Jayram Tolaji Shinde v. Secretary, Urban Development Department, Mumbai

Date: Apr 2, 2010
Proportional Representation in Standing Committee Nominations: Insights from Jayram Tolaji Shinde v. Secretary, Urban Development Department, Mumbai Introduction The case of Jayram Tolaji Shinde and...
Hindustan Unilever Limited v. Deputy Commissioner of Income-Tax: Clarifying Assessment Reopening Procedures Under the Income Tax Act

Hindustan Unilever Limited v. Deputy Commissioner of Income-Tax: Clarifying Assessment Reopening Procedures Under the Income Tax Act

Date: Apr 2, 2010
Hindustan Unilever Limited v. Deputy Commissioner of Income-Tax: Clarifying Assessment Reopening Procedures Under the Income Tax Act Introduction The case of Hindustan Unilever Limited (HUL) v....
Affirmation of Common Intention and Charge Framing under IPC: The Case of Rahul Baburao Pawar v. State of Maharashtra

Affirmation of Common Intention and Charge Framing under IPC: The Case of Rahul Baburao Pawar v. State of Maharashtra

Date: Apr 1, 2010
Affirmation of Common Intention and Charge Framing under IPC: The Case of Rahul Baburao Pawar v. State of Maharashtra 1. Introduction The case of Rahul Baburao Pawar (Org.Accused No. 1) v. The State...
Recognition of Keyman Insurance Premiums as Deductible Business Expenditure for Partnership Firms

Recognition of Keyman Insurance Premiums as Deductible Business Expenditure for Partnership Firms

Date: Apr 1, 2010
Recognition of Keyman Insurance Premiums as Deductible Business Expenditure for Partnership Firms Introduction The case of The Commissioner Of Income Tax-20 v. M/S. B.N Exports adjudicated by the...
Enhanced Scrutiny in Trustee Appointments: Avinash Ganpatrao Shegaonkar v. Jayawant

Enhanced Scrutiny in Trustee Appointments: Avinash Ganpatrao Shegaonkar v. Jayawant

Date: Mar 31, 2010
Enhanced Scrutiny in Trustee Appointments: Avinash Ganpatrao Shegaonkar v. Jayawant 1. Introduction The case of Avinash Ganpatrao Shegaonkar v. Jayawant adjudicated by the Bombay High Court on March...
Limitations on Invoking Section 263: Insights from M/S Ranka Jewellers v. Additional Commissioner of Income Tax

Limitations on Invoking Section 263: Insights from M/S Ranka Jewellers v. Additional Commissioner of Income Tax

Date: Mar 27, 2010
Limitations on Invoking Section 263: Insights from M/S Ranka Jewellers v. Additional Commissioner of Income Tax Introduction The case of M/S Ranka Jewellers v. Additional Commissioner of Income Tax...
Expansion of 'Deemed Dividend' under Section 2(22)(e) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Universal Medicare Pvt. Ltd.

Expansion of 'Deemed Dividend' under Section 2(22)(e) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Universal Medicare Pvt. Ltd.

Date: Mar 23, 2010
Expansion of 'Deemed Dividend' under Section 2(22)(e) of the Income Tax Act: Insights from Commissioner Of Income Tax v. Universal Medicare Pvt. Ltd. Introduction The case of Commissioner Of Income...
Gross vs. Net Interest in Section 80HHC: Insights from Commissioner Of Income Tax v. M/S Asian Star Co. Ltd.

Gross vs. Net Interest in Section 80HHC: Insights from Commissioner Of Income Tax v. M/S Asian Star Co. Ltd.

Date: Mar 20, 2010
Gross vs. Net Interest in Section 80HHC: Insights from Commissioner Of Income Tax v. M/S Asian Star Co. Ltd. Introduction Commissioner Of Income Tax City-III v. M/S Asian Star Co. Ltd. is a landmark...
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