All Tribunals Case Commentaries

Ensuring Natural Justice in Tax Assessments: Mandate for Re-examination in Hare Shanker Investments v. CIT

Date: Jan 4, 2020

Ensuring Natural Justice in Tax Assessments: Mandate for Re-examination in Hare Shanker Investments & Trading Company Ltd. v. CIT Introduction The case of Hare Shanker Investments & Trading Company...

Bhanja Kishore Pradhan v. Hcbs Promoters: Reinforcing Mandatory Pass-Through of ITC Benefits under Section 171 CGST Act

Date: Jan 4, 2020

Bhanja Kishore Pradhan v. Hcbs Promoters: Reinforcing Mandatory Pass-Through of ITC Benefits under Section 171 CGST Act Introduction The case of Bhanja Kishore Pradhan v. Hcbs Promoters & Developers...

Ensuring Due Process in Tax Appeals: ITAT Overrules CIT(A)'s Summary Dismissal in Interglobe Enterprises Ltd. v. DCIT

Date: Jan 4, 2020

Ensuring Due Process in Tax Appeals: ITAT Overrules CIT(A)'s Summary Dismissal in Interglobe Enterprises Ltd. v. DCIT Introduction The case of Interglobe Enterprises Ltd. v. DCIT, New Delhi...

Unfair Trade Practices in Consumer Transactions: Insights from Anil Sharma v. Reliance Trends

Date: Jan 4, 2020

Unfair Trade Practices in Consumer Transactions: Insights from Anil Sharma v. Reliance Trends Introduction The case of Anil Sharma v. Reliance Trends adjudicated by the District Consumer Disputes...

Smt. Sudha Eashwar vs. ITO: Rigorous Scrutiny on LTCG Exemptions Under Section 10(38)

Date: Jan 3, 2020

Smt. Sudha Eashwar vs. ITO: Rigorous Scrutiny on LTCG Exemptions Under Section 10(38) Introduction The case of Smt. Sudha Eashwar vs. Income Tax Officer (ITO) adjudicated by the Income Tax Appellate...

Ensuring Operational Efficacy and Accountability in Sewage Treatment: A Commentary on T.S. Singh v. State Of U.P.

Date: Jan 3, 2020

Ensuring Operational Efficacy and Accountability in Sewage Treatment: A Commentary on T.S. Singh v. State Of U.P. Introduction The case of T.S. Singh v. State Of U.P. adjudicated by the National...

Clarification on Deemed Dividends under Section 2(22)(e) of the Income Tax Act: ACIT, New Delhi v. Shri Anumod Sharma

Date: Jan 3, 2020

Clarification on Deemed Dividends under Section 2(22)(e) of the Income Tax Act Introduction The case of ACIT, New Delhi v. Shri Anumod Sharma, Gurgaon adjudicated by the Income Tax Appellate Tribunal...

Enhanced Jurisdictional Framework for Consumer Forums in Real Estate Disputes: Raj Kumar Goyal vs Jalandhar Improvement Trust

Date: Jan 3, 2020

Enhanced Jurisdictional Framework for Consumer Forums in Real Estate Disputes: Raj Kumar Goyal vs Jalandhar Improvement Trust Introduction The case of Raj Kumar Goyal vs Jalandhar Improvement Trust...

Anti-Profiteering Measures Under CGST Act: Analysis of Director General Of Anti-Profiteering v. ITC Ltd.

Date: Jan 2, 2020

Anti-Profiteering Measures Under CGST Act: Analysis of Director General Of Anti-Profiteering v. ITC Ltd. Introduction The case Director General Of Anti-Profiteering v. ITC Ltd. was adjudicated by the...

Admissibility of Operational Creditor's Section 9 Petition under IBC: Ercon Composites v. R&M International

Date: Jan 2, 2020

Admissibility of Operational Creditor's Section 9 Petition under IBC: Ercon Composites v. R&M International Private Limited Introduction The case of Ercon Composites v. R&M International Private...

Presumption of Debt Admission through Dishonoured Cheques: Insights from Velji Dosabhai and Sons Pvt Ltd v Trimurti Foodtech Pvt Ltd

Date: Jan 2, 2020

Presumption of Debt Admission through Dishonoured Cheques: Insights from Velji Dosabhai and Sons Pvt Ltd v Trimurti Foodtech Pvt Ltd Introduction The case of Velji Dosabhai and Sons Private Limited...

Unregistered Partnership Firms and IBC Petitionability: Insights from Nn Enterprises v. Relcon Infra Projects Limited

Date: Jan 2, 2020

Unregistered Partnership Firms and IBC Petitionability: Insights from Nn Enterprises v. Relcon Infra Projects Limited Introduction The case of Nn Enterprises v. Relcon Infra Projects Limited...

Independent Application of Mind in Section 151 Approvals: A Landmark Decision in Apc Air Systems P. Ltd. v. Cit

Date: Jan 2, 2020

Independent Application of Mind in Section 151 Approvals: A Landmark Decision in Apc Air Systems P. Ltd. v. Cit Introduction In the landmark case of Apc Air Systems P. Ltd. v. Commissioner of Income...

Enhancing Consumer Protection: Misrepresentation and Policy Surrender in Som Singh v. PNB Met Life India Insurance

Date: Jan 2, 2020

Enhancing Consumer Protection: Misrepresentation and Policy Surrender in Som Singh v. PNB Met Life India Insurance Introduction The case of Som Singh v. PNB Met Life India Insurance adjudicated by...

Strengthening Consumer Rights in Real Estate: Enforcing Timely Redemption and Compensation for Builders' Delays

Date: Dec 24, 2019

Strengthening Consumer Rights in Real Estate: Enforcing Timely Redemption and Compensation for Builders' Delays Introduction The case of Anil Kumar Jain And Another Complainant(S) v. Nexgen Infracon...

NCDRC Reinforces Consumer Rights to Refund and Compensation in Real Estate Delays

Date: Dec 24, 2019

NCDRC Reinforces Consumer Rights to Refund and Compensation in Real Estate Delays Introduction The case of BPTP Ltd. Through Its Managing Director (S) v. Pradeep Sharma (S) and others represents a...

Creditor Classification and Claims Timeliness Under I&B Code: Insights from Tourism Finance Corporation Of India Ltd. v. Rainbow Papers Ltd.

Date: Dec 20, 2019

Creditor Classification and Claims Timeliness Under I&B Code: Insights from Tourism Finance Corporation Of India Ltd. v. Rainbow Papers Ltd. Introduction The case of Tourism Finance Corporation Of...

Unitech Ltd. Accountability in Delayed Property Possession: A Landmark Ruling

Date: Dec 19, 2019

Unitech Ltd. Accountability in Delayed Property Possession: A Landmark Ruling Introduction The case of Mehnga Singh Khera And Another Complainant(S) v. Unitech Ltd. adjudicated by the National...

Non-Retroactivity of Section 234E Under Section 200A: Insights from National Laminate Corporation v. CPC (TDS), Mumbai

Date: Dec 11, 2019

Non-Retroactivity of Section 234E Under Section 200A: Insights from National Laminate Corporation v. CPC (TDS), Mumbai Introduction The case of National Laminate Corporation v. CPC (TDS), Mumbai...

Axis Bank Limited v. Capital Charitable & Education Society: Consumer Forum’s Limited Jurisdiction in Fraudulent Transactions

Date: Dec 10, 2019

Axis Bank Limited v. Capital Charitable & Education Society: Consumer Forum’s Limited Jurisdiction in Fraudulent Transactions Introduction The case of Capital Charitable & Education Society (Regd.)...