All Tribunals Case Commentaries

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...

ITA Kolkata Reinforces Burden of Proof in Long-Term Capital Gains Assessments

Date: Dec 27, 2018

ITA Kolkata Reinforces Burden of Proof in Long-Term Capital Gains Assessments Introduction The case of Udit Agarwal v. Deputy Commissioner Of Income Tax (IT)-2(1), Kolkata [ITA No.1839/Kol/2017 A.Y...

Expanding Pecuniary Jurisdiction and Fair Compensation in Consumer Real Estate Disputes

Date: Dec 22, 2018

Expanding Pecuniary Jurisdiction and Fair Compensation in Consumer Real Estate Disputes Introduction The case of Atma Krishna v. Orris Infrastructure Ltd. And Another was adjudicated by the National...

Biswajit Das v. Union of India: Affirming the Constitutional Validity of Section 234E as a 'Late Fee'

Date: Dec 21, 2018

Biswajit Das v. Union of India: Affirming the Constitutional Validity of Section 234E as a 'Late Fee' Introduction The case of Biswajit Das v. Union of India adjudicated by the Income Tax Appellate...

National Consumer Disputes Redressal Commission Upholds Consumer Rights Against Builder Practices on Delayed Possession

Date: Dec 13, 2018

National Consumer Disputes Redressal Commission Upholds Consumer Rights Against Builder Practices on Delayed Possession Introduction The case of DLF Homes Panchkula Pvt. Ltd. v. D.S. Dhanda was...

Invalidity of Reassessment Notice Issued to Deceased Assessee - Chandreshbhai Patel v. Income-tax Officer

Date: Dec 11, 2018

Invalidity of Reassessment Notice Issued to Deceased Assessee - Chandreshbhai Patel v. Income-tax Officer Introduction The case of Chandreshbhai Jayantibhai Patel v. Income-tax Officer adjudicated by...

Enhanced Revisonal Powers under Section 264: Insights from Geekay Security Services v. Deputy Commissioner of Income Tax

Date: Dec 8, 2018

Enhanced Revisional Powers under Section 264: Insights from Geekay Security Services (P.) Ltd. v. Deputy Commissioner of Income Tax, Circle-3(1)(2) Introduction The case of Geekay Security Services...

Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons

Date: Dec 7, 2018

Enforcement of Anti-Profiteering Provisions under CGST Act: Director General Of Anti-Profiteering vs. J.P. and Sons Introduction The case of Director General Of Anti-Profiteering, Central Board Of...

Safeguarding Genuine Long-Term Capital Gains: ITA's Decision in Ramprasad Agarwal v. Ito

Date: Dec 1, 2018

Safeguarding Genuine Long-Term Capital Gains: ITA's Decision in Ramprasad Agarwal v. Ito Introduction The case of Ramprasad Agarwal v. Ito adjudicated by the Income Tax Appellate Tribunal (ITAT) on...

Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR

Date: Nov 30, 2018

Taxation of EPC Contracts for Solar Power Plants under GST: Insights from Rfe Solar Private Limited v AAR Introduction The case of Rfe Solar Private Limited vs. Appellate Authority for Advance Ruling...