All Tribunals Case Commentaries

Precedent on Deficiency in Service and Insurance Claim Repudiation: Decora Cotton Exports Pvt. Ltd. v. Oriental Insurance Co. Ltd.

Date: Feb 21, 2023

Precedent on Deficiency in Service and Insurance Claim Repudiation: Decora Cotton Exports Pvt. Ltd. v. Oriental Insurance Co. Ltd. Introduction The case of M/S. Decora Cotton Exports Pvt. Ltd. v....

Compulsory Retirement under FR56(j): Comprehensive Analysis of Alok Kumar Mitra v. Union of India

Date: Feb 21, 2023

Compulsory Retirement under FR56(j): Comprehensive Analysis of Alok Kumar Mitra v. Union of India Introduction The case of Alok Kumar Mitra v. Union of India was adjudicated by the Central...

Strict Liability in Furnishing Inaccurate Particulars under Section 271(1)(c): A Comprehensive Analysis of Dharamraj Singh v. ITO Ward 1(1), Jaipur

Date: Feb 21, 2023

Strict Liability in Furnishing Inaccurate Particulars under Section 271(1)(c): A Comprehensive Analysis of Dharamraj Singh v. ITO Ward 1(1), Jaipur Introduction The case of Dharamraj Singh, Jaipur v....

Affirmation of Consumer Redressal Order Despite Procedural Irregularities: Alok Narayan v. Ravindra Kumar Sharma

Date: Feb 18, 2023

Affirmation of Consumer Redressal Order Despite Procedural Irregularities: Alok Narayan v. Ravindra Kumar Sharma Introduction The case of Alok Narayan v. Ravindra Kumar Sharma was adjudicated by the...

Affirmation of Tax Residency Certificates in DTAA Benefits: Reverse Age Health Services Pte Ltd v DCIT

Date: Feb 18, 2023

Affirmation of Tax Residency Certificates in DTAA Benefits: Reverse Age Health Services Pte Ltd v DCIT Introduction The case of Reverse Age Health Services Pte Ltd v. DCIT adjudicated by the Income...

Unregistered Investment Advisory: SEBI's Landmark Decision Against M/s VS Investment Solutions

Date: Feb 18, 2023

Unregistered Investment Advisory: SEBI's Landmark Decision Against M/s VS Investment Solutions Introduction The Securities and Exchange Board of India (SEBI), the regulatory authority overseeing the...

SEBI Upholds Fraudulent GDR Issuance by Aftek Industries Ltd.: A Comprehensive Legal Analysis

Date: Feb 18, 2023

SEBI Upholds Fraudulent GDR Issuance by Aftek Industries Ltd.: A Comprehensive Legal Analysis Introduction In the landmark judgment dated February 17, 2023, the Securities and Exchange Board of India...

Saravana Stocks Investments (P) Ltd. v. ACIT Company Circle VI: Establishing the Right to Reopen Ex-Parte Orders under Rule 24 ITAT Rules

Date: Feb 18, 2023

Re-Opening of Ex-Parte Orders under Rule 24 ITAT Rules: A Comprehensive Analysis of Saravana Stocks Investments (P) Ltd. v. ACIT Company Circle VI Introduction The case of Saravana Stocks Investments...

ITA Hyderabad Tribunal Establishes Benchmarked Transfer Pricing for Captive Power Plants under Section 80-IA

Date: Feb 18, 2023

ITA Hyderabad Tribunal Establishes Benchmarked Transfer Pricing for Captive Power Plants under Section 80-IA Introduction The case of Bharathi Cement Corporation Private Limited versus the Deputy...

State Accountability in Air Pollution Control: Insights from NGT's Delhi Air Quality Judgment

Date: Feb 18, 2023

State Accountability in Air Pollution Control: Insights from NGT's Delhi Air Quality Judgment Introduction The National Green Tribunal (NGT), in its February 17, 2023 judgment titled In Re: Air...

Locus Standi in Oppression and Mismanagement Petitions under Companies Act: Thyagaraja v. CSITA

Date: Feb 17, 2023

Locus Standi in Oppression and Mismanagement Petitions under Companies Act: Thyagaraja v. The Church of South India Trust Association Introduction The case of Thyagaraja v. The Church of South India...

Enforcement of Debt Recovery and Security Interests: PNB v. M/s Dayal Seeds Industries

Date: Feb 17, 2023

Enforcement of Debt Recovery and Security Interests: PNB v. M/s Dayal Seeds Industries Introduction The case of Punjab National Bank (PNB) vs. M/s Dayal Seeds Industries & Others adjudicated by the...

NCLAT's Landmark Decision in Parulkar v. Agarwal: Upholding IBC Sections 43 & 66 Beyond Regulation 35-A Timelines

Date: Feb 17, 2023

NCLAT's Landmark Decision in Parulkar v. Agarwal: Upholding IBC Sections 43 & 66 Beyond Regulation 35-A Timelines Introduction The case of Jagdish Kumar Parulkar Resolution Professional of M/s Tayal...

Taxability of Write Back from Provisions under Section 36(1)(viia): ITAT Rajkot Decision

Date: Feb 16, 2023

Taxability of Write Back from Provisions under Section 36(1)(viia): ITAT Rajkot Decision Introduction The case of Shri Rajkot District Cooperative Bank Ltd. versus The Principal Commissioner of...

Impermissibility of Excess Pension Recovery from Class-III Employees: Insights from J Sivasankara Pillai v. Assistant General Manager Central Bank of India

Date: Feb 15, 2023

Impermissibility of Excess Pension Recovery from Class-III Employees: Insights from J Sivasankara Pillai v. Assistant General Manager Central Bank of India Introduction The case of J Sivasankara...

Repudiation of Insurance Claim under Standard Fire & Special Peril Policy: Analysis of M/s. Jodhpur Industries & Anr. v. New India Assurance Co. Ltd. & Anr.

Date: Feb 14, 2023

Repudiation of Insurance Claim under Standard Fire & Special Peril Policy: Analysis of M/s. Jodhpur Industries & Anr. v. New India Assurance Co. Ltd. & Anr. Introduction The case of M/s. Jodhpur...

Strict Adherence to Limitation Periods in Consumer Appeals: Baldev Sharma v. Delhi Development Authority

Date: Feb 11, 2023

Strict Adherence to Limitation Periods in Consumer Appeals: Baldev Sharma v. Delhi Development Authority Introduction In the landmark case of Baldev Sharma v. Delhi Development Authority, the Delhi...

Punjab National Bank v. Mohd. Abid: Establishing Robust Recovery Mechanisms under the Recovery of Debts and Bankruptcy Act, 1993

Date: Feb 11, 2023

Punjab National Bank v. Mohd. Abid: Establishing Robust Recovery Mechanisms under the Recovery of Debts and Bankruptcy Act, 1993 Introduction The case of Punjab National Bank v. Mohd. Abid...

CERC's Landmark Decision on Transmission Tariff Truing Up Mechanism

Date: Feb 10, 2023

CERC's Landmark Decision on Transmission Tariff Truing Up Mechanism Introduction On February 9, 2023, the Central Electricity Regulatory Commission (CERC) delivered a pivotal judgment in the case...

Clarifying NCLAT's Inherent Powers to Recall Judgments: An Analysis of Union Bank Of India v. Venkatasubramanian

Date: Feb 10, 2023

Clarifying NCLAT's Inherent Powers to Recall Judgments: An Analysis of Union Bank Of India v. Venkatasubramanian Introduction The case of Union Bank of India (erstwhile Corporation Bank) v. Dinkar T....