Tanishka Roy

Tanishka Roy

Tanishka Roy

From Tanishka Roy

Supreme-Court

Supreme Court Collegium Names New Members: Justice Gavai & Justice Surya Kant

The five-judge Supreme Court Collegium led by Chief Justice of India (CJI) DY Chandrachud has undergone a change after two

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GAIL-India

CESTAT: In order to Claim Tax Refund Onus lies on Claimant to Prove that Burden of Duty was not Transferred to Third Parties

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench while granting relief to GAIL India Ltd.

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IISWBM

Calcutta High Court: Clauses included MOA which are Considered to be the ‘Basic Structure’ Cannot be Altered or Amended

The Calcutta High Court while setting aside the decision taken in a meeting of the Board of Governors (BOG) of the Indian

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Plant-&-Machinery

ITAT Permitted Claim of Depreciation on Fixed Assets as ‘Plant & Machinery’ for Promotion of Public Objects Without Commercial Motive

The Income Tax Appellate Tribunal (ITAT), Ahmedabad, by its coram comprising of T.R. Senthil Kumar (Judicial Member) and

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Tax

CBDT Issues Notification for Price Variation Tolerance Limits for Arm’s Length Price Determination for Assessment Year 2023-24

The Central Board of Direct Taxes (CBDT) has notified the tolerance limits for price variation in Arm’s Length Price (ALP)

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Capital-Gains

Bombay High Court: Certificate Issued by Singapore Tax Authorities Constitutes Valid Evidence to Claim Exemption on Capital Gain

The Bombay High Court by its division judge’s bench of Justices K.R. Shriram and Firdosh P. Pooniwalla has granted the

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Air-India-&-Vistara

Competition Commission of India Issued Show-Cause Notice to the Parties in Air India-Vistara Merger

The Anti-trust regulator Competition Commission of India (CCI) has issued a show cause notice to Air India, seeking clarification

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Capital-Gain

ITAT: Amount Paid Pursuant to Consent Decree in Suit for Specific Performance Cannot be Subjected to Capital Gains Tax

The Income Tax Appellate Tribunal (ITAT) Mumbai, by its coram comprising of G.S. Pannu (President) and Sandeep Singh Karhail

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Arbitrator

Calcutta High Court Asserts Arbitrator's Supremacy, Rejects Court's Alternate Opinion on Evidence Evaluation

In a recent ruling, the Calcutta High Court emphasised the sanctity of an arbitrator's perspective, asserting that it should

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Income-Tax

Bombay High Court Quashes Reassessment, Cites Lack of Failure to Disclose Income by Citibank

In cases where a notice has been issued after four years has elapsed, the Bombay High Court has ruled that the burden

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Madras-High-Court

Madras High Court: Input Tax Credit Determination Must be Included in the Show Cause Notice Itself

The Madras High Court while setting aside an assessment order passed under the Tamil Nadu Goods and Services Tax Act, 2017

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Kerala-High-Court

Kerala High Court: New Fundamental Right to Privacy is Available Against Private Citizens and Media

The Kerala High Court while setting aside the judgment of the single judge holding that Priya Varghese, the wife of Chief

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