Reaffirmation of Burden of Proof Principles under Section 68: Commissioner of Income-tax v. Kishori Lal Construction Ltd. Introduction The case of Commissioner of Income-tax, Delhi-II v. Kishori Lal...
Reclassification of Interest Income from Temporary Surplus Funds as Business Income: Insights from Voltas International Ltd. v. Assistant Commissioner of Income-tax Introduction Voltas International...
Income Estimation and TDS Non-Deduction: Insights from K. Srinivas Naidu v. Assistant Commissioner of Income Tax Introduction The case of K. Srinivas Naidu v. Assistant Commissioner of Income Tax...
Recognition of Income for Real Estate Developers: Project Completion Method Upheld in Awadhesh Builders v. Income-tax Officer Introduction The case of Awadhesh Builders v. Income-tax Officer...
Export Incentives Not Eligible for Section 80 IB Deduction: Insights from M/S. Liberty India v. CIT(A) Introduction The case of M/S. Liberty India v. Asstt. Commissioner Of Income Tax represents a...
Clarifying the Scope of 'Fees for Technical Services' under Section 194J: Insights from Deputy Commissioner of Income-tax v. Angel Broking Ltd. Introduction The case of Deputy Commissioner of...
Taxation of Excise Duty Refunds and Interest Subsidies: Shree Balaji Alloys v. Income-Tax Officer Establishes Revenue Receipt Classification Introduction The case of Shree Balaji Alloys v. Income-Tax...
Interpretation of Initial Year and Computation under Section 80-IA(5) of the Income Tax Act: Rangamma Steels & Malleables v. Assistant Commissioner of Income-tax Introduction The case of Rangamma...
Establishing the Transactional Net Margin Method (TNMM) as the Appropriate Transfer Pricing Methodology: A Comprehensive Analysis of IL Jin Electronics (I) (P.) Ltd. v. Assistant Commissioner of...
Interest-Free Loans Between Associated Enterprises: Insights from Perot Systems TSI (India) Ltd. v. Deputy Commissioner of Income-tax 1. Introduction The case of Perot Systems TSI (India) Ltd. v....
Clarifying Deduction Eligibility under Section 80-IA(4): Insights from B.T. Patil & Sons Belgaum Construction v. AC of Income-Tax Introduction The case of B.T. Patil & Sons Belgaum Construction (P.)...
Strict Interpretation of Section 40(a)(ia) in Income Tax Assessments: Insights from Teja Construction v. Assistant Commissioner of Income-Tax Introduction The case of Teja Construction v. Assistant...
Determination of Arm's Length Price under TNMM in Deputy Commissioner of Income-tax v. Quark Systems (P.) Ltd. Introduction The case of Deputy Commissioner of Income-tax v. Quark Systems (P.) Ltd....
Taxation of Foreign Companies under DTAA: Insights from Joint Commissioner of Income-tax vs. State Bank of Mauritius Ltd. Introduction The case of Joint Commissioner of Income-tax, Special Range 12...
Indexed Cost of Acquisition for Gifted Assets: Manjula J. Shah Case Analysis Introduction The case of Deputy Commissioner of Income-tax, 12(2) v. Manjula J. Shah adjudicated by the Income Tax...
Kailashnath Malhotra v. Joint Commissioner of Income-tax: Clarifying Rectification under Section 254(2) Introduction The case Kailashnath Malhotra v. Joint Commissioner of Income-tax, Special Range...
Taxation of Mixed Expenditures: The Spice Communications Ltd. Judgment and Its Impact on Capital vs Revenue Expense Classification Introduction The case of Income-tax Officer, Ward-9(2), New Delhi v....
Defining Charitable Purposes for Regulatory Bodies: A Comprehensive Analysis of Himachal Pradesh EPPCB v. CIT Introduction The case of Himachal Pradesh Environment Protection and Pollution Control...
Restricting Deductions in Proceedings under Section 153A: Suncity Alloys (P.) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Suncity Alloys (P.) Ltd. v. Assistant Commissioner...
Mandatory Levy of Interest under Sections 234B and 234C on Income Computed under Section 115JA: Insights from Kanel Oil & Export Inds. Ltd. v. Joint Commissioner of Income-tax Introduction The case...