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Enhanced Scrutiny of Section 9 Applications: NCLAT Establishes Strict Requirements for Operational Creditor Claims Introduction In the landmark case of Neeraj Jain, Director Of M/S. Flipkart India...
Strengthening Consumer Protection in Real Estate Transactions: Insights from Daljit Singh v. Preet Land Promoters & Developers Pvt. Ltd. Introduction Case Title: Daljit Singh v. Preet Land Promoters...
Tribunal Upholds Capital Nature of Share Premium, Not Taxable Under Section 68 Introduction The case of Income Tax Officer-1(3)(2), Mumbai v. Singhal General Traders Private Limited, Mumbai...
Reclassification of Advance Payments in Property Development Agreements: Insights from Sh. Jeet Ram v. ITO, Gurgaon Introduction The case of Sh. Jeet Ram, New Delhi v. ITO, Gurgaon deliberated on the...
Reaffirming the Importance of Proper Invocation of Section 145(3) in Income Tax Assessments: A Commentary on ITO, New Delhi v. Sh. Sunil Nayyar, Delhi Introduction The case of ITO, New Delhi v. Sh....
Clarifying the Scope of Undisclosed Income under Section 271AAB: Insights from Shri Prakash Chand Surana v. DCIT Introduction The case of Shri Prakash Chand Surana, Jaipur v. Deputy Commissioner of...
Assessment of Trading Additions and Expense Disallowances in Shri Prakash Chand Ostwal v. Income Tax Officer, Jaipur Introduction The case of Shri Prakash Chand Ostwal, Jaipur v. Income Tax Officer,...
Affirmation of Procedural Compliance under the SARFAESI Act: Prabhati Lal Sharma v. Mentor Home Loans India Ltd. Introduction The case of Prabhati Lal Sharma v. Mentor Home Loans India Ltd. was...
Exclusion of Income from Sale of Scrap in Total Turnover for Section 80HHC Deduction: ITAT Mumbai Aligns with Supreme Court Rulings 1. Introduction The case of Mumbai v. Glaxo SmithKline...
Comprehensive Commentary on KIRTIDEVI S. TEJWANI v. PR. CIT-22: Implications on Section 56(2)(vii)(b) and Section 263 of the Income Tax Act Introduction The case of KIRTIDEVI S. TEJWANI, Mumbai v....
Preservation of IBC Section 7 Applications Despite SARFAESI and DRT Proceedings Rakesh Kumar Gupta v. Mahesh Bansal And Another 1. Introduction The case of Rakesh Kumar Gupta v. Mahesh Bansal And...
Refusal of PUDA to Deliver Allotted Plot Leads to Landmark Consumer Protection Judgment Introduction The case of Deepak Kumar Gupta v. Punjab Urban Planning & Development Authority (PUDA) adjudicated...
Clarifying the Valuation and Allowance of Acquired Jewelry: Insights from Shri Ram Prakash Mahawar vs DCIT Central Circle, Alwar Introduction The case of Shri Ram Prakash Mahawar vs DCIT Central...
Clarifying Project Timeline Computation Under CERC Tariff Regulations: Damodar Valley Corporation v. CERC and Others Introduction The case of Damodar Valley Corporation (DVC) v. Central Electricity...
Priority of Secured Creditors in CIRP: Bank of Maharashtra v. Shrimati Jewellery House Pvt Ltd Introduction The case of Bank of Maharashtra v. Shrimati Jewellery House Pvt Ltd adjudicated by the...
RERA Affirms Jurisdiction Over Pre-Act Agreements and Validates Prescribed Interest Rates for Delayed Possession Introduction The case of U.P. Awas Evam Vikas Parishad v. Devesh Kumar Tiwari pertains...
Enhanced Disclosure Requirements in Life Insurance Claims: Insights from T. Manjulatha & Anr. vs. Birla Sun Life Insurance Co. Ltd. & Anr. Introduction The case of T. Manjulatha & Anr. versus Birla...
Insurance Claim Validity and Licensing Compliance: Analysis of United India Insurance Co. Ltd. v. Prahallad Rai Sultania Introduction The case of United India Insurance Co. Ltd. v. Prahallad Rai...
Estoppel by Full and Final Settlement in Consumer Insurance Claims: Insights from M/S. Pankaj Trading Company v. National Insurance Company Ltd. Introduction The case of M/S. Pankaj Trading Company...
Strict Adherence to Time Limits in Reassessment Proceedings under Section 149(1)(b) of the Income Tax Act Introduction The case of Shri Dipendra Nath Chunder vs. Income Tax Officer (ITO), Ward-54(4),...