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All Tribunals Case Commentaries

Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision

Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision

Date: Aug 28, 2024
Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision 1. Introduction The case of Shri Karshni Metals Pvt Ltd, New Delhi v. ITO Ward-23(3), New...
Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO

Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO

Date: Aug 13, 2024
Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO Introduction In the case of Ashok Raghunathrao Kulkarni v. Income Tax Officer, Circle 1, Aurangabad, the Income Tax...
ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263

ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263

Date: May 8, 2024
ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263 Introduction The case of ITO, Ward-6(1), Kolkata v. M/s Daniel Commodities Pvt....
Analysis of Usha Bharti v. Dr. Gyanesh Mishra: New Precedents in Consumer Dispute Resolution

Analysis of Usha Bharti v. Dr. Gyanesh Mishra: New Precedents in Consumer Dispute Resolution

Date: May 1, 2024
Analysis of Usha Bharti v. Dr. Gyanesh Mishra: New Precedents in Consumer Dispute Resolution Introduction The case of Usha Bharti v. Dr. Gyanesh Mishra was heard before the District Consumer Disputes...
Consumer Protection Reinforced: Unjustified Financial Demands by Banks Addressed

Consumer Protection Reinforced: Unjustified Financial Demands by Banks Addressed

Date: Apr 25, 2024
Consumer Protection Reinforced: Unjustified Financial Demands by Banks Addressed Introduction The case of Anil Kumar v. Axis Bank Ltd. adjudicated by the District Consumer Disputes Redressal...
Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1)

Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1)

Date: Mar 20, 2024
Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1) Introduction The case of Nikon India Private...
ITAT Rules in Favor of Assessee in Challenging Bogus Capital Gains Additions under Section 68

ITAT Rules in Favor of Assessee in Challenging Bogus Capital Gains Additions under Section 68

Date: Feb 21, 2024
Rejection of Section 68 Additions in Absence of Specific Evidence – ITAT Mumbai in Dangi vs ITO Introduction The case of Chirag Tejprakash Dangi vs. Income Tax Officer, Ward 26(1)(5), Mumbai presents...
Pre-Existing Disputes and the Initiation of CIRP under Section 9 of the IBC: Valuefirst Digital Media Pvt. Ltd. v. Valuemobi Media Pvt. Ltd.

Pre-Existing Disputes and the Initiation of CIRP under Section 9 of the IBC: Valuefirst Digital Media Pvt. Ltd. v. Valuemobi Media Pvt. Ltd.

Date: Feb 14, 2024
Pre-Existing Disputes and the Initiation of CIRP under Section 9 of the IBC: Valuefirst Digital Media Pvt. Ltd. v. Valuemobi Media Pvt. Ltd. Introduction The legal landscape surrounding insolvency...
Consumer Protection Act Does Not Cover RTI Service Deficiencies: Ashish Sharma v. Ashok Sharma

Consumer Protection Act Does Not Cover RTI Service Deficiencies: Ashish Sharma v. Ashok Sharma

Date: Jan 25, 2024
Consumer Protection Act Does Not Cover RTI Service Deficiencies: Ashish Sharma v. Ashok Sharma Introduction The case of Ashish Sharma v. Ashok Sharma was adjudicated by the District Consumer Disputes...
CESTAT Establishes Clear Guidelines on Service Tax Classification for Travel Agents

CESTAT Establishes Clear Guidelines on Service Tax Classification for Travel Agents

Date: Dec 21, 2023
CESTAT Establishes Clear Guidelines on Service Tax Classification for Travel Agents Introduction In the landmark judgment of M/s. Modiline Travel Services Pvt. Ltd. v. Commissioner, Service Tax-Delhi...
Prospective Applicability of Benami Transactions (Prohibition) Amendment Act, 2016 Affirmed in Suresh Bhageria v. IC, DCIT

Prospective Applicability of Benami Transactions (Prohibition) Amendment Act, 2016 Affirmed in Suresh Bhageria v. IC, DCIT

Date: Dec 16, 2023
Prospective Applicability of Benami Transactions (Prohibition) Amendment Act, 2016 Affirmed in Suresh Bhageria v. IC, DCIT Introduction The case of Suresh Bhageria v. The Initiating Officer, DCIT...
Enhancing Bank Accountability in Fixed Deposit Transactions: Insights from SURYA PRAKASH URRF RAJU v. India First Life Insurance Company Limited

Enhancing Bank Accountability in Fixed Deposit Transactions: Insights from SURYA PRAKASH URRF RAJU v. India First Life Insurance Company Limited

Date: Dec 7, 2023
Enhancing Bank Accountability in Fixed Deposit Transactions: Insights from SURYA PRAKASH URRF RAJU v. India First Life Insurance Company Limited Introduction The case of SURYA PRAKASH URRF RAJU v....
Financial Debt Classification under IBC Section 5(8)(f): Kakade v. HDFC Ventures Trustee Company Limited

Financial Debt Classification under IBC Section 5(8)(f): Kakade v. HDFC Ventures Trustee Company Limited

Date: Nov 25, 2023
Financial Debt Classification under IBC Section 5(8)(f): Kakade v. HDFC Ventures Trustee Company Limited Introduction The case of Sanjay D Kakade v. HDFC Ventures Trustee Company Limited and Ors. was...
Defining the Date of Default for Corporate Guarantors under Section 10A of the IBC: Insights from ASHOK TIWARI v. TATTVA & MITTAL LIFESPACES Pvt Ltd

Defining the Date of Default for Corporate Guarantors under Section 10A of the IBC: Insights from ASHOK TIWARI v. TATTVA & MITTAL LIFESPACES Pvt Ltd

Date: Nov 1, 2023
Defining the Date of Default for Corporate Guarantors under Section 10A of the IBC: Insights from ASHOK TIWARI v. TATTVA & MITTAL LIFESPACES Pvt Ltd Introduction The case of Ashok Tiwari v. Tattva &...
Establishing Liability for Medical Negligence: Anil Kumar Rai v. Dr. S.P. Singh & Others

Establishing Liability for Medical Negligence: Anil Kumar Rai v. Dr. S.P. Singh & Others

Date: Oct 20, 2023
Establishing Liability for Medical Negligence: Anil Kumar Rai v. Dr. S.P. Singh & Others Introduction In the case of Anil Kumar Rai v. Dr. S.P. Singh & Others, adjudicated by the District Consumer...
NCLAT Establishes Section 10A Supremacy Over Section 7 Applications in IDBI Trusteeship Services Ltd. v. Direct Media Distribution Ventures Pvt. Ltd.

NCLAT Establishes Section 10A Supremacy Over Section 7 Applications in IDBI Trusteeship Services Ltd. v. Direct Media Distribution Ventures Pvt. Ltd.

Date: Sep 13, 2023
NCLAT Establishes Section 10A Supremacy Over Section 7 Applications in IDBI Trusteeship Services Ltd. v. Direct Media Distribution Ventures Pvt. Ltd. Introduction The case of IDBI Trusteeship...
Establishing Repossession Rights under the Recovery of Debts & Bankruptcy Act: PNB vs. Shri Balaji Timber and Co

Establishing Repossession Rights under the Recovery of Debts & Bankruptcy Act: PNB vs. Shri Balaji Timber and Co

Date: Sep 6, 2023
Establishing Repossession Rights under the Recovery of Debts & Bankruptcy Act: PNB vs. Shri Balaji Timber and Co Introduction The case of Punjab National Bank (PNB) v. Shri Balaji Timber and Co...
Clarifying the Boundaries for Section 9 IBC Applications: NCLAT's Decision in Tricolite Electrical Industries Ltd v Wipro Ltd

Clarifying the Boundaries for Section 9 IBC Applications: NCLAT's Decision in Tricolite Electrical Industries Ltd v Wipro Ltd

Date: Sep 5, 2023
Clarifying the Boundaries for Section 9 IBC Applications: NCLAT's Decision in Tricolite Electrical Industries Ltd v Wipro Ltd Introduction The case of Tricolite Electrical Industries Limited vs....
Extinguishment of Personal Guarantees in Resolution Plans: SVA Family Welfare Trust & Anr v. UJAAS ENERGY LIMITED AND Ors

Extinguishment of Personal Guarantees in Resolution Plans: SVA Family Welfare Trust & Anr v. UJAAS ENERGY LIMITED AND Ors

Date: Aug 22, 2023
Extinguishment of Personal Guarantees in Resolution Plans: SVA Family Welfare Trust & Anr v. UJAAS ENERGY LIMITED AND Ors 1. Introduction The legal landscape governing Corporate Insolvency Resolution...
Affirmation of Section 10A Applicability in Pre-existing Defaults: Analysis of Raghavendra Joshi v. Axis Bank Limited

Affirmation of Section 10A Applicability in Pre-existing Defaults: Analysis of Raghavendra Joshi v. Axis Bank Limited

Date: Aug 19, 2023
Affirmation of Section 10A Applicability in Pre-existing Defaults: Analysis of Raghavendra Joshi v. Axis Bank Limited Introduction The case of Raghavendra Joshi v. Axis Bank Limited deals with the...
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