Application of Explanation-1 of Section 271(1)(c) in Penalty Imposition: CIT v. Mak Data Ltd. Introduction The case of CIT v. Mak Data Ltd. adjudicated by the Delhi High Court on January 22, 2013,...
CIT v. Gangeshwari Metal Pvt. Ltd.: Upholding Share Application Money Authentication under Section 68 Introduction The case of CIT v. Gangeshwari Metal Pvt. Ltd., adjudicated by the Delhi High Court...
Non-Disclosure of Primary Facts Under Section 148: Insights from Remfry & Sagar Petitioner v. Commissioner of Income Tax Introduction The case of Remfry & Sagar Petitioner v. Commissioner of Income...
Corporate Amalgamation and Litigation Continuity: Insights from Yapi Kredi Bank AG v. Mr. Ashok K. Chauhan Introduction The case of Yapi Kredi Bank (Deutschland) AG v. Mr. Ashok K. Chauhan And Ors. S...
Delhi High Court Rules on Burden of Proof for Share Capital Authenticity under Section 68 of Income Tax Act Introduction The case of Cit v. Nipun Builders & Developers Pvt. Ltd. adjudicated by the...
Recognition of Arbitration Agreement through Email Correspondence under Section 7(4)(b) of the Arbitration and Conciliation Act, 1996 Introduction The case of Lets Engineering & Technology Services...
Pension Eligibility for Casual Labourers Achieving Temporary Status: Delhi High Court Establishes Precedent Introduction The case of Union of India Through General Manager Northern Railways & Anr. v....
Protection of Input Tax Credit for Purchasing Dealers Despite Subsequent Cancellation of Selling Dealer's Registration Introduction The case of Shanti Kiran India Pvt. Ltd. v. Commissioner Trade &...
Finality of Central Government's Revision Orders under Section 35EE of the Central Excise Act: Limits on Judicial Review by Government Functionaries Introduction The case, Union Of India Through...
Limits of Reassessment Under Section 148 of the Income Tax Act: Insights from Xerox Modicorp Ltd. v. Deputy Commissioner of Income Tax Introduction The case of Xerox Modicorp Ltd. v. Deputy...
Landlord’s Burden to Prove Bona Fide Requirement for Eviction: Insights from Tarun Pahwa v. Pradeep Makin Introduction The case of Tarun Pahwa Petitioner v. Pradeep Makin (Delhi High Court,...
Shifting the Onus of Proof under Section 68: Insights from Commissioner Of IT Delhi-V v. M/S. N.R. Portfolio Pvt. Ltd. Introduction The case of Commissioner Of Income Tax Delhi-V v. M/S. N.R....
Delhi High Court Invalidates Differential Medical Criteria for CISF Promotions via LDCE 1. Introduction The Delhi High Court, in the case of Man Singh Petitioner v. Union Of India And Ors. (2012),...
Delhi High Court Establishes Diagnostic Centres as Non-Industrial Undertakings under Section 80-IA of the Income Tax Act Introduction In the landmark case of Commissioner Of Income Tax v. M/S. Dewan...
Sufficiency of Evidence and Witness Examination in Departmental Proceedings: Insights from Gnct Of Delhi v. Asi Rambir Singh Introduction The case of Gnct Of Delhi And Ors. Petitioners v. Asi Rambir...
Delhi High Court Upholds Deductibility of Excise Payments and Warranty Provisions under Section 43B in Commissioner Of Income Tax v. Maruti Suzuki India Ltd. Introduction The case of Commissioner Of...
Inclusion of Non-Operational Asset Sales in Turnover: Panacea Biotech Ltd. v. Commissioner Of Trade And Taxes Introduction Case: Panacea Biotech Ltd. Petitioner v. Commissioner Of Trade And Taxes &...
Reaffirmation of the "Reason to Believe" Standard in Reopening Tax Assessments: Commissioner of Income Tax-V v. Orient Craft Ltd. Introduction The case of Commissioner of Income Tax-V v. Orient Craft...
Delhi High Court Reinforces Standards for Reopening Tax Assessments: The Convergys Case Commentary Introduction The case of Convergys Customer Management v. Assistant Director Of Income Tax & Anr....
Delhi High Court Establishes Criteria for Addition Under Section 68: Insights from Cit v. Ultra Modern Exports Pvt. Ltd. 1. Introduction The case of Cit v. Ultra Modern Exports Pvt. Ltd. adjudicated...