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Compliance with Section 192 and Section 201(1A) of the Income-Tax Act: Insights from British Airways v. Commissioner Of Income-Tax Introduction The case of British Airways v. Commissioner Of...
Clarifying the Scope of Income Tax Liability on Expatriate Furlough Payments: Grindlays Bank Ltd. v. CIT Introduction The case of Grindlays Bank Ltd. v. Commissioner Of Income-Tax adjudicated by the...
Deductibility of Ex Gratia Bonus Payments Beyond Statutory Requirements Under Section 36(1)(ii) 1. Introduction The case of Commissioner Of Income-Tax v. Shaw Wallace And Co. Ltd. adjudicated by the...
Separation of Bank Guarantee Contracts in Arbitration: Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami 1. Introduction The case of Hindusthan Paper Corporation Ltd. v. Keneilhouse Angami...
Exclusion of Net Dividend in Chargeable Profits: Insights from Commissioner Of Income-Tax (Central), Calcutta v. Hindustan Gum And Chemicals Ltd. Introduction The case Commissioner Of Income-Tax...
Establishing Monthly Tenancy Rights Under Unregistered Leases: Pieco Electronics And Electricals Ltd. v. Smt. Tribeni Devi Introduction The case of Pieco Electronics And Electricals Ltd. v. Smt....
Madgul Udyog v. Commissioner Of Income-Tax: Redefining Ownership in Income-Tax Law Introduction The case of Madgul Udyog v. Commissioner Of Income-Tax addressed pivotal questions regarding the...
Limits on Section 176(4) Application: Commissioner of Income-Tax v. Justice R.M Datta Introduction The case of Commissioner Of Income-Tax v. Justice R.M Datta is a landmark judgment delivered by the...
Clarification on Separateness of Penalty Proceedings: Commissioner Of Income-Tax v. Linotype And Machinery Ltd. Introduction The case of Commissioner Of Income-Tax v. Linotype And Machinery Ltd....
Effective Date of Gift: Execution vs. Registration Analysis of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett And Others Introduction The case of Commissioner Of Gift-Tax v. Smt. Aloka Lata Sett...
Taxation of Government Subsidies and Incentives: Insights from Kesoram Industries And Cotton Mills Ltd. v. Commissioner Of Income-Tax Introduction The case of Kesoram Industries And Cotton Mills Ltd....
Assessment of Accrued Interest Income in Income-Tax Law: Analysis of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax Introduction The case of Sri Kewal Chand Bagri v. Commissioner Of Income-Tax...
Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax: Clarifying the Scope of Section 144B in Disallowing Revenue Expenditures Introduction The case of Asiatic Oxygen Ltd. v. Commissioner Of Income-Tax...
Defining Revenue Expenditure in Service Agreements: Insights from Commissioner Of Income-Tax v. Birla Jute Manufacturing Co. Ltd. Introduction The case of Commissioner Of Income-Tax v. Birla Jute...
Onus of Proof in Genuineness of Hundi Loans Established in Commissioner Of Income-Tax v. United Commercial And Industrial Co. (P.) Ltd. Introduction The case of Commissioner Of Income-Tax v. United...
Ensuring Fair Trial: Insights from State Of West Bengal v. Mir Mohammad Omar Introduction The case of State Of West Bengal v. Mir Mohammad Omar, adjudicated by the Calcutta High Court on April 27,...
Mahamed Sayeed v. Union Of India: Clarifying the Non-Retroactivity of Export Bans on Human Anatomical Specimens Introduction The case of Mahamed Sayeed v. Union Of India And Others was adjudicated by...
Exemption of U.F/P.F Solutions from Central Excise Duty in Plywood Manufacturing: Insights from Andaman Timber Industries Ltd. v. Collector Of C. Ex. Introduction The case of Andaman Timber...
Actual Expenditure Over Formula: Key Principle in Commissioner Of Income-Tax v. Ashoka Marketing Ltd. Introduction The case of Commissioner Of Income-Tax v. Ashoka Marketing Ltd. adjudicated by the...
Liberalization of Locus Standi in Writ Petitions: Insights from Sand Carrier's Owners' Union v. Board of Trustees for the Port of Calcutta Introduction The case of Sand Carrier's Owners' Union And...