All Tribunals Case Commentaries

DLF Universal Ltd. vs. Allottees: Establishing Standards for Possession Delays and Amenities in Real Estate Development

Date: Feb 14, 2019

DLF Universal Ltd. vs. Allottees: Establishing Standards for Possession Delays and Amenities in Real Estate Development Introduction The case of Vineet Kumar And Another (S) v. DLF Universal Limited...

SEBI's Landmark Ruling on Public Issuance of Non-Convertible Debentures by Ganga Sagar Foods & Beverages India Limited

Date: Feb 13, 2019

SEBI's Landmark Ruling on Public Issuance of Non-Convertible Debentures by Ganga Sagar Foods & Beverages India Limited Introduction The Securities and Exchange Board of India (SEBI) delivered a...

Clarifying Secured Asset Identification in SARFAESI Proceedings: Insights from P.H. Mohammed Ali v. Union Bank Of India

Date: Feb 12, 2019

Clarifying Secured Asset Identification in SARFAESI Proceedings: Insights from P.H. Mohammed Ali v. Union Bank Of India Introduction The case of P.H. Mohammed Ali v. Union Bank Of India was...

ITAT Affirms Allowance of Set Off of Business Losses Against Surrendered Income

Date: Feb 9, 2019

ITAT Affirms Allowance of Set Off of Business Losses Against Surrendered Income Introduction The case of Famina Knit Fabs v. Assistant Commissioner Of Income Tax, Circle-3, Ludhiana adjudicated by...

Comprehensive Commentary on the National Load Dispatch Centre Judgment

Date: Feb 7, 2019

Establishment of New PoC Slab Rates and Transmission Loss Calculations: Insights from National Load Dispatch Centre Judgment Introduction The Central Electricity Regulatory Commission (CERC) rendered...

Classification of Agricultural Seedling Trays under GST: A Comprehensive Analysis of Order-In-Appeal No. Aaar/01/2019 (Ar), In Re Saro Enterprises

Date: Feb 7, 2019

Classification of Agricultural Seedling Trays under GST: A Comprehensive Analysis of Order-In-Appeal No. Aaar/01/2019 (Ar), In Re Saro Enterprises 1. Introduction The case of Order-In-Appeal No....

Classification of Agricultural Implements Under GST: Plastics vs Base Metals – A New Precedent

Date: Feb 7, 2019

Classification of Agricultural Implements Under GST: Plastics vs Base Metals – A New Precedent Introduction In the evolving landscape of India's Goods and Services Tax (GST) regime, the accurate...

Comprehensive Commentary on Power Grid Corporation of India Limited v. Madhya Pradesh Power Management Company Ltd.

Date: Feb 6, 2019

Approval of Transmission Tariff and Handling of Delays in Power Grid Corporation of India Limited v. Madhya Pradesh Power Management Company Ltd. 1. Introduction The case of Power Grid Corporation of...

Retrospective Approval of Section 12AA Registration Affirms Exemption under Sections 11 & 12 in R.D. Foundation v. Income Tax Officer

Date: Feb 6, 2019

Retrospective Approval of Section 12AA Registration Affirms Exemption under Sections 11 & 12 in R.D. Foundation v. Income Tax Officer Introduction The case of R.D. Foundation v. Income Tax Officer,...

CERC's Landmark Decision in PGCIL v. Bihar State Power: Comprehensive Transmission Tariff Determination

Date: Feb 5, 2019

CERC's Landmark Decision in PGCIL v. Bihar State Power: Comprehensive Transmission Tariff Determination Introduction The case of Power Grid Corporation of India Ltd. (PGCIL) v. Bihar State Power...

Financial Debt Classification under Insolvency and Bankruptcy Code: Shailesh Sangani v. Joel Cardoso And Another

Date: Jan 31, 2019

Financial Debt Classification under Insolvency and Bankruptcy Code: Shailesh Sangani v. Joel Cardoso And Another Introduction The case Shailesh Sangani v. Joel Cardoso And Another adjudicated by the...

Preservation of Going Concern in Liquidation under Section 230 of the Companies Act: Insights from S.C. Sekaran v. Amit Gupta & Ors.

Date: Jan 30, 2019

Preservation of Going Concern in Liquidation under Section 230 of the Companies Act: Insights from S.C. Sekaran v. Amit Gupta & Ors. Introduction The case of S.C. Sekaran v. Amit Gupta & Ors....

Clarifying Depreciation on Partially Utilized Residential Buildings and Accounting for Melting Gains in the Jewellery Industry: Analysis of M.P Jewellers (Calcutta) & Co. v. CIT

Date: Jan 24, 2019

Clarifying Depreciation on Partially Utilized Residential Buildings and Accounting for Melting Gains in the Jewellery Industry: Analysis of M.P Jewellers (Calcutta) & Co. v. CIT Introduction The case...

Central Electricity Regulatory Commission Upholds Annual Basis Penalty Calculation for Availability Shortfall: A Landmark Judgment in MB Power v. UPPCL

Date: Jan 19, 2019

Central Electricity Regulatory Commission Upholds Annual Basis Penalty Calculation for Availability Shortfall: A Landmark Judgment in MB Power (Madhya Pradesh) Limited v. Uttar Pradesh Power...

Deletion of Presumptive Additions in Income Tax Assessment: Udit Kalra v. Income Tax Officer

Date: Jan 9, 2019

Deletion of Presumptive Additions in Income Tax Assessment: Udit Kalra v. Income Tax Officer Introduction The case of Udit Kalra v. Income Tax Officer was adjudicated by the Income Tax Appellate...

Simultaneous Initiation of Corporate Insolvency Resolution Processes Against Multiple Guarantors: A Judicial Analysis

Date: Jan 9, 2019

Simultaneous Initiation of Corporate Insolvency Resolution Processes Against Multiple Guarantors: A Judicial Analysis Introduction The case of Dr. Vishnu Kumar Agarwal v. Piramal Enterprises Ltd....

Broad Interpretation of "Investigation" Under RTI Act Affirmed in C. Nagarajan v. CPIO

Date: Jan 8, 2019

Broad Interpretation of "Investigation" Under RTI Act Affirmed in C. Nagarajan v. CPIO Introduction The case of C. Nagarajan v. CPIO adjudicated by the Central Information Commission (CIC) on January...

Exemption of Co-Generation Plants from Renewable Purchase Obligations: Insights from JSW Steel Limited v. Tamil Nadu Electricity Regulatory Commission

Date: Jan 3, 2019

Exemption of Co-Generation Plants from Renewable Purchase Obligations: Insights from JSW Steel Limited v. Tamil Nadu Electricity Regulatory Commission Introduction The case of JSW Steel Limited (S)...

SEBI v. Sanraa Media Ltd.: Establishing Accountability in GDR Issuance Fraud

Date: Jan 3, 2019

SEBI v. Sanraa Media Ltd.: Establishing Accountability in GDR Issuance Fraud Introduction The Securities and Exchange Board of India (SEBI) issued an order on January 2, 2019, against Sanraa Media...

Strict Adherence to Limitation Periods in Consumer Disputes: Analyzing Krishan Estate Developers Pvt. Ltd. v. Naveen Srivastava

Date: Dec 28, 2018

Strict Adherence to Limitation Periods in Consumer Disputes: Analyzing Krishan Estate Developers Pvt. Ltd. v. Naveen Srivastava Introduction The case of Krishan Estate Developers Pvt. Ltd. Through...