Inclusion of Business-Related Receipts in Section 10B Deductions: Riviera Home Furnishing v. Addl. Commissioner Of Income Tax Introduction The case of Riviera Home Furnishing v. Addl. Commissioner Of...
Depreciation on Goodwill in Slump Sale Transactions: Analysis of Triune Energy Services Pvt. Ltd. v. Deputy Commissioner of Income Tax Introduction The case of Triune Energy Services Private Limited...
Paras Buildtech India v. Commissioner of Income Tax: Clarifying Revenue Recognition and Developer Status under Income Tax Act Introduction The case of Paras Buildtech India Private Limited v....
Defining Self-Acquired vs. HUF Property Post Hindu Succession Act, 1956: Comprehensive Commentary on Sunny Minor and Ors. v. Raj Singh And Ors. 1. Introduction In the landmark case of Sunny Minor and...
HUF Property Classification Post Hindu Succession Act, 1956: Analysis of Sunny v. Raj Singh 1. Introduction The case of Sunny v. Raj Singh adjudicated by the Delhi High Court on November 17, 2015,...
Jurisdictional Clarity in Loan Recovery: Insights from ICICI Bank Ltd. v. Astha Kumar & Anr. Introduction The case of ICICI Bank Ltd. v. Astha Kumar & Anr. adjudicated by the Delhi High Court on...
Establishing Complicity in Customs Fraud: Insights from S.N. Ojha Petitioner v. Commissioner Of Customs Introduction S.N. Ojha Petitioner v. Commissioner Of Customs is a pivotal case adjudicated by...
Delhi High Court Establishes Mandatory Notice Requirement under Section 143(2) for Reassessment Proceedings Introduction The Delhi High Court, in the landmark judgment of Pr. Commissioner Of Income...
Unenforceability of Contractual Clauses Excluding Interest: A Landmark Judgment 1. Introduction The case of Union Of India Petitioner v. M/S. N.K. Garg & Co., adjudicated by the Delhi High Court on...
Delhi High Court Establishes Non-Applicability of MSME Procurement Policy to Works Contracts Introduction In the landmark case of M/S Shree Gee Enterprises v. Union Of India And Anr., adjudicated by...
Affirmation of Arbitral Authority in Contract Interpretation: Delhi High Court Upholds Arbitration Award in PCL-Suncon vs NHAI Introduction The case of M/S. PCL-Suncon (Jv) v. National Highways...
Delhi High Court Reinforces the Necessity of Corroborative Evidence for Retracted Statements under Section 132(4) in Tax Proceedings Introduction The case of Commissioner Of Income-Tax v. Sunil...
Clarification on Section 153C of the Income Tax Act: Delhi High Court's Judgment in Commissioner Of Income Tax-7 v. RRJ Securities Ltd. Case Details Case Title: Commissioner Of Income Tax-7 v. RRJ...
Mandatory Pre-deposit of Duties in Customs Appeals: An Evaluation of Anjani Technoplast Ltd. v. The Commissioner Of Customs Introduction The case of Anjani Technoplast Ltd. v. The Commissioner Of...
Delhi High Court Upholds Maintenance Tribunal's Authority to Direct Property Possession and Ensure Peaceful Coexistence under the Maintenance & Welfare of Parents and Senior Citizens Act, 2007...
Reaffirming the Need for Independent Assessment by Assessing Officer Under Section 147/148: Insights from Principal Commissioner of Income-Tax v. G & G Pharma India Ltd. Introduction The case of...
Delhi High Court Establishes Strict Limits on Reopening Tax Assessments: Turner Broadcasting Systems Asia Pacific Inc. v. Deputy Director Of Income Tax Introduction The case of Turner Broadcasting...
Delhi High Court Holds Educational Institute's Regular Surpluses Not Undisclosed Income, Upholds Tax Exemption under Section 10(23C)(vi) Introduction In the case of Director of Income Tax (Exemption)...
Exclusion of Service Tax from Gross Receipts under Section 44BB: Insights from Director of Income Tax I v. Mitchell Drilling International Pvt. Ltd. Introduction The case of Director Of Income Tax I...
Reclassification of Shares: Morgan Securities & Credits Pvt. Ltd. v. CIT – A Landmark Judgment on Investment vs. Stock-in-Trade Introduction The case of CIT v. Morgan Securities & Credits Pvt. Ltd....