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All Tribunals Case Commentaries

DDIT v. M/s. Mitsui & Co. Ltd.: Landmark Decision on Presumptive Taxation and Permanent Establishments

DDIT v. M/s. Mitsui & Co. Ltd.: Landmark Decision on Presumptive Taxation and Permanent Establishments

Date: Jan 8, 2020
DDIT v. M/s. Mitsui & Co. Ltd.: Landmark Decision on Presumptive Taxation and Permanent Establishments Introduction The case of Directorate of Direct Taxes (DDIT), New Delhi vs. M/s. Mitsui & Co....
Application of the Limitation Act in Telecom Contracts: Siti Network Ltd. v. I Right Television Network

Application of the Limitation Act in Telecom Contracts: Siti Network Ltd. v. I Right Television Network

Date: Jan 8, 2020
Application of the Limitation Act in Telecom Contracts: Siti Network Ltd. v. I Right Television Network Introduction The case of Siti Network Ltd. v. I Right Television Network was adjudicated by the...
Enhanced Accountability for Postal Services: Insights from UNION OF INDIA v. AMAL CHANDRA HORE

Enhanced Accountability for Postal Services: Insights from UNION OF INDIA v. AMAL CHANDRA HORE

Date: Jan 7, 2020
Enhanced Accountability for Postal Services: Insights from UNION OF INDIA v. AMAL CHANDRA HORE Introduction The case of UNION OF INDIA v. AMAL CHANDRA HORE, adjudicated by the National Consumer...
Cost Sharing in Transmission Tariffs: Powergrid Corporation of India Limited Review v. NTPC and Others

Cost Sharing in Transmission Tariffs: Powergrid Corporation of India Limited Review v. NTPC and Others

Date: Jan 7, 2020
Cost Sharing in Transmission Tariffs: Powergrid Corporation of India Limited Review v. NTPC and Others Introduction The case of Powergrid Corporation Of India Limited (PGCIL) Saudamini Review v....
Enhancing Procedural Fairness in Consumer Disputes: The Role of Cross-Objections in NCRDC Decisions

Enhancing Procedural Fairness in Consumer Disputes: The Role of Cross-Objections in NCRDC Decisions

Date: Jan 7, 2020
Enhancing Procedural Fairness in Consumer Disputes: The Role of Cross-Objections in NCRDC Decisions Introduction The case of Laxman A. Tekwani Petitioner(S) v. Ganesh And Another (S) adjudicated by...
Recognition of Government Employees as Consumers under Consumer Protection Act: Insights from Chief Manager, Rajasthan State Road Transport Corporation v. Ashok Kumar

Recognition of Government Employees as Consumers under Consumer Protection Act: Insights from Chief Manager, Rajasthan State Road Transport Corporation v. Ashok Kumar

Date: Jan 7, 2020
Recognition of Government Employees as Consumers under Consumer Protection Act: Insights from Chief Manager, Rajasthan State Road Transport Corporation v. Ashok Kumar 1. Introduction The case of...
Clarifying Consumer Definitions in Self-Employment: TOSOH INDIA PVT. LTD. v. RAM KUMAR & 3 ORS.

Clarifying Consumer Definitions in Self-Employment: TOSOH INDIA PVT. LTD. v. RAM KUMAR & 3 ORS.

Date: Jan 7, 2020
Clarifying Consumer Definitions in Self-Employment: TOSOH INDIA PVT. LTD. v. RAM KUMAR & 3 ORS. Introduction In the landmark case of TOSOH INDIA PVT. LTD. (formerly Lilac Medicare Pvt. Ltd.) v. Ram...
Ensuring Procedural Integrity in Company Conversion: Insights from NCLAT's Decision in Cyrus Investments Pvt. Ltd. v. Tata Sons Ltd.

Ensuring Procedural Integrity in Company Conversion: Insights from NCLAT's Decision in Cyrus Investments Pvt. Ltd. v. Tata Sons Ltd.

Date: Jan 7, 2020
Ensuring Procedural Integrity in Company Conversion: Insights from NCLAT's Decision in Cyrus Investments Pvt. Ltd. v. Tata Sons Ltd. Introduction The case of Cyrus Investments Pvt. Ltd. v. Tata Sons...
Phoenix International Ltd v. Noida: Affirmation of Assessable Value Determination in Central Excise Law

Phoenix International Ltd v. Noida: Affirmation of Assessable Value Determination in Central Excise Law

Date: Jan 7, 2020
Phoenix International Ltd v. Noida: Affirmation of Assessable Value Determination in Central Excise Law Introduction The case of Phoenix International Ltd v. Noida was adjudicated by the Customs,...
Invalidation of Reassessment Proceedings Due to Absence of Application of Mind in Approval Process: Jai Pal v. CIT

Invalidation of Reassessment Proceedings Due to Absence of Application of Mind in Approval Process: Jai Pal v. CIT

Date: Jan 7, 2020
Invalidation of Reassessment Proceedings Due to Absence of Application of Mind in Approval Process: Jai Pal v. CIT Introduction The case of Jai Pal v. CIT adjudicated by the Income Tax Appellate...
Defining 'Consumer' in Self-Employment Context: Insights from Tosoh India Pvt. Ltd. vs Ram Kumar & Others

Defining 'Consumer' in Self-Employment Context: Insights from Tosoh India Pvt. Ltd. vs Ram Kumar & Others

Date: Jan 7, 2020
Defining 'Consumer' in Self-Employment Context: Insights from Tosoh India Pvt. Ltd. vs Ram Kumar & Others Introduction The case of Tosoh India Pvt. Ltd. (Formerly Lilac Medicare Pvt. Ltd.) vs Ram...
Consumer Protection Prevails Over Postal Exemption: Union Of India v. Amal Chandra

Consumer Protection Prevails Over Postal Exemption: Union Of India v. Amal Chandra

Date: Jan 7, 2020
Consumer Protection Prevails Over Postal Exemption: Union Of India v. Amal Chandra Introduction The case of Union of India Through The Superintendent/Post Master Petitioner(s) v. Amal Chandra was...
Essar Ports Ltd v. DCIT: Defining Limits on Section 14A Disallowances and Transfer Pricing in Shipping under Tonnage Tax Scheme

Essar Ports Ltd v. DCIT: Defining Limits on Section 14A Disallowances and Transfer Pricing in Shipping under Tonnage Tax Scheme

Date: Jan 7, 2020
Essar Ports Ltd v. DCIT: Defining Limits on Section 14A Disallowances and Transfer Pricing in Shipping under Tonnage Tax Scheme Introduction The case of Essar Ports Ltd. vs. DCIT adjudicated by the...
Isolloyd Engineering Technologies Ltd. v. Commissioner Of Customs: Landmark Ruling on Shipping Bill Conversion under Section 149 of the Customs Act

Isolloyd Engineering Technologies Ltd. v. Commissioner Of Customs: Landmark Ruling on Shipping Bill Conversion under Section 149 of the Customs Act

Date: Jan 4, 2020
Isolloyd Engineering Technologies Ltd. v. Commissioner Of Customs: Landmark Ruling on Shipping Bill Conversion under Section 149 of the Customs Act Introduction The case of Isolloyd Engineering...
Tribunal Establishes Clean Share Premium Exception under Section 56(2)(viib) of the Income Tax Act: Clearview Healthcare Pvt. Ltd. v. CIT

Tribunal Establishes Clean Share Premium Exception under Section 56(2)(viib) of the Income Tax Act: Clearview Healthcare Pvt. Ltd. v. CIT

Date: Jan 4, 2020
Tribunal Establishes Clean Share Premium Exception under Section 56(2)(viib) of the Income Tax Act: Clearview Healthcare Pvt. Ltd. v. CIT Introduction The case of Clearview Healthcare Pvt. Ltd. v....
Enhanced Protection for Genuine Insurance Claims: Ajit Singh v. United India Insurance Co.

Enhanced Protection for Genuine Insurance Claims: Ajit Singh v. United India Insurance Co.

Date: Jan 4, 2020
Enhanced Protection for Genuine Insurance Claims: Ajit Singh v. United India Insurance Co. Introduction The case of Ajit Singh Petitioner(S) v. United India Insurance Company Limited And Others (S)...
Taxation of Interest on Land Acquisition Compensation: Surendra Laxmanrao Vaidya, Gadag v. Income Tax Officer

Taxation of Interest on Land Acquisition Compensation: Surendra Laxmanrao Vaidya, Gadag v. Income Tax Officer

Date: Jan 4, 2020
Taxation of Interest on Land Acquisition Compensation: Surendra Laxmanrao Vaidya, Gadag v. Income Tax Officer 1. Introduction The case of Surendra Laxmanrao Vaidya, Gadag v. Income Tax Officer,...
Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd.

Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd.

Date: Jan 4, 2020
Enhancing Anti-Profiteering Measures: Insights from Rahul Gautam v. Himalaya Real Estate Pvt. Ltd. Introduction The case of Rahul Gautam v. Himalaya Real Estate Pvt. Ltd. adjudicated by the National...
Enhanced Compensation for Manufacturing Defects: Force Motors Ltd v Swaranjit Singh

Enhanced Compensation for Manufacturing Defects: Force Motors Ltd v Swaranjit Singh

Date: Jan 4, 2020
Enhanced Compensation for Manufacturing Defects: Force Motors Ltd v Swaranjit Singh 1. Introduction The case of Force Motors Limited v. Swaranjit Singh and Another was adjudicated by the National...
Consumer Protection in Real Estate: Landmark Judgment in Capital Greens Flat Buyer Association v. DLF Universal Limited

Consumer Protection in Real Estate: Landmark Judgment in Capital Greens Flat Buyer Association v. DLF Universal Limited

Date: Jan 4, 2020
Consumer Protection in Real Estate: Landmark Judgment in Capital Greens Flat Buyer Association v. DLF Universal Limited Introduction The case of Capital Greens Flat Buyer Association And Others v....
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