Revisionary Jurisdiction under Section 263: Insights from Commissioner of Income Tax v. Ashok Logani Introduction The case of Commissioner of Income Tax v. Ashok Logani adjudicated by the Delhi High...
Delhi High Court Sets Precedent on Deemed Dividends under Section 2(22)(e) of the Income Tax Act Introduction The landmark judgment of Commissioner of Income Tax v. Ankitech Pvt Ltd. delivered by the...
Recognition of Bad Debts in Non-Banking Financial Companies: Insights from Commissioner of Income Tax v. Tulip Star Hotels Ltd. Introduction The case of Commissioner Of Income Tax v. Tulip Star...
Delhi High Court Establishes Precedent on Deducting Bad Debts as Business Loss under Section 37 of the Income Tax Act Introduction The case of Mohan Meakin Limited v. Commissioner Of Income Tax,...
Delhi High Court Establishes Criteria for 'Industrial Undertaking' and 100% Depreciation Eligibility: HLS India Ltd. Case Introduction The Delhi High Court, in the landmark case of Commissioner Of...
Set-Off of Brought Forward Business Losses Against Dividend Income: An In-Depth Analysis of Commissioner Of Income Tax v. M/S. Nalwa Investments Ltd. Introduction The case of Commissioner Of Income...
Strict Adherence to Section 163-A and the Second Schedule in Motor Vehicles Act Oriental Insurance Co. Ltd. v. Anita Devi & Ors. S Court: Delhi High Court Date: May 10, 2011 Introduction The case of...
Delhi High Court Rules Cellular Towers as 'Buildings' Subject to Municipal Permissions Introduction In the landmark case of Cellular Operators Association Of India & Ors. v. Municipal Corporation Of...
Re-Employment of Retiring Teachers: Fitness Assessment and Non-Automatic Entitlement in Shashi Kohli v. Director of Education Introduction The case of Shashi Kohli v. Director of Education And Anr....
Composite Petitions Under Sections 397/398 and 111A of the Companies Act: A Landmark Judgment in Charanjit Khanna v. M/S. Khanna Paper Mills Ltd. Introduction The case of Charanjit Khanna And Ors. v....
Delhi High Court Upholds ITAT in Income Tax v. Samsung India Electronics Ltd.: Limits on Application of Section 40A(2)(b) in Transfer Pricing Cases Introduction The case of Income Tax v. Samsung...
Strict Interpretation of Section 271(1)(c) in Income Tax Penalty Imposition Introduction The case of Commissioner Of Income-Tax v. M/S. Sas Pharmaceuticals adjudicated by the Delhi High Court on...
Limited Appellate Review in Arbitration: Delhi High Court Affirms Strict Adherence to Arbitration Tribunal’s Discretion in Thyssen Krupp Werkstoffe Gmbh v. Steel Authority Of India Ltd. Introduction...
Strict Interpretation of Section 149 in Shipping Bill Amendments Established in M/S Terra Films Pvt. Ltd. v. Commissioner Of Customs Introduction The case of M/S Terra Films Pvt. Ltd. v. Commissioner...
Capital Gains Recognition on Sale of Intangible Assets: Analysis of Commissioner of Income-Tax v. Mediworld Publications Pvt. Ltd. Introduction The case of Commissioner of Income-Tax v. M/S....
Irrevocability of Section 12A(a) Registrations Affirmed: Insights from Director Of Income Tax (Exemptions) v. M/S. Mool Chand Khairati Ram Trust 1. Introduction The case of Director Of Income Tax...
Assessment of Maintenance in the Context of Concealed Income: Insights from Jayant Bhargava v. Priya Bhargava Introduction The case of Jayant Bhargava v. Priya Bhargava adjudicated by the Delhi High...
Capital Gains vs. Business Income: Delhi High Court’s Landmark Judgment in Income Tax Delhi-II v. Jubilant Securities Pvt. Ltd. Introduction The case of Income Tax Delhi-II v. Jubilant Securities...
Delhi High Court Upholds Comprehensive Anti-Suit Injunction in Essel Sports Pvt. Ltd. vs. BCCI: Reinforcing Jurisdictional Exclusivity and Vexatious Litigation Prevention Introduction The case of...
High Court Upholds Deduction under Section 37 Despite Section 92 Disallowance in Commissioner Of Income Tax v. M/S. Oracle India Pvt. Ltd. Introduction The case of Commissioner Of Income Tax v. M/S....