All Tribunals Case Commentaries

SEBI's Landmark Judgment in M/s Rahul Hi Rise Limited: Reinforcing Compliance in Public Debt Issuances

Date: Nov 28, 2017

SEBI's Landmark Judgment in M/s Rahul Hi Rise Limited: Reinforcing Compliance in Public Debt Issuances Introduction The Securities and Exchange Board of India (SEBI) issued a significant order on...

Reaffirming Consumer Rights under PAPRA: The Bajwa Developers Limited v. Wadhwa Judgment

Date: Nov 21, 2017

Reaffirming Consumer Rights under PAPRA: The Bajwa Developers Limited v. Wadhwa Judgment Introduction The case of Bajwa Developers Limited v. Himani Wadhwa was adjudicated by the State Consumer...

Strengthening Consumer Protection in Real Estate: Insights from Bajwa Developers Limited v. Mohkam Singh

Date: Nov 18, 2017

Strengthening Consumer Protection in Real Estate: Insights from Bajwa Developers Limited v. Mohkam Singh Introduction The case of Bajwa Developers Limited v. Mohkam Singh adjudicated by the State...

Prospective Application of Section 234E Fees in TDS Returns Processing as Established in Samikaran Learning Pvt. Ltd. v. TDS Officer

Date: Nov 10, 2017

Prospective Application of Section 234E Fees in TDS Returns Processing as Established in Samikaran Learning Pvt. Ltd. v. TDS Officer Introduction In the case of Samikaran Learning Private Limited v....

Spe Networks India Inc. v. Deputy Commissioner Of Income Tax: Affirming the Arm's Length Principle in Permanent Establishment Determinations

Date: Nov 9, 2017

Spe Networks India Inc. v. Deputy Commissioner Of Income Tax: Affirming the Arm's Length Principle in Permanent Establishment Determinations 1. Introduction The case of Spe Networks India Inc. Sony...

AB Holdings Mauritius-II v. Authority For Advance Rulings: Establishing Criteria for Treaty Benefits and Anti-Avoidance Provisions

Date: Nov 9, 2017

AB Holdings Mauritius-II v. Authority For Advance Rulings: Establishing Criteria for Treaty Benefits and Anti-Avoidance Provisions Introduction The case of AB Holdings Mauritius-II (the Applicant) v....

Landmark Judgment: SCRDC Punjab Affirms Consumer Rights Against M/s Bajwa Developers Ltd. for Violation of PAPRA

Date: Nov 9, 2017

Landmark Judgment: SCRDC Punjab Affirms Consumer Rights Against M/s Bajwa Developers Ltd. for Violation of PAPRA Introduction The case of M/s Bajwa Developers Ltd. v. Atul Vij was adjudicated by the...

Enhancing Consumer Protection in Real Estate: Insights from Jivitesh Nayal v. Emaar MGF Land Limited

Date: Nov 3, 2017

Enhancing Consumer Protection in Real Estate: Insights from Jivitesh Nayal v. Emaar MGF Land Limited Introduction The case of Jivitesh Nayal v. Emaar MGF Land Limited adjudicated by the National...

Consumer Fora Uphold Share-money Refund as Deficiency in Service under Consumer Protection Act

Date: Nov 3, 2017

Consumer Fora Uphold Share-money Refund as Deficiency in Service under Consumer Protection Act Introduction The case of Ajmer Urban Cooperative Bank Ltd. Throuigh Its Managing Director Petitioner(s)...

ITA Mumbai Reverses Transfer Pricing Additions on Interest-Free Deposits and Technical Fees: Bombay Dyeing & Mfg. Co. Ltd. v. DCIT

Date: Oct 28, 2017

ITA Mumbai Reverses Transfer Pricing Additions on Interest-Free Deposits and Technical Fees: Bombay Dyeing & Mfg. Co. Ltd. v. DCIT Introduction In the landmark case of Bombay Dyeing & Mfg. Co....

ITA No.2748/M/2016: Reinforcing the Necessity of Corroborative Evidence in Tax Assessments

Date: Oct 28, 2017

ITA No.2748/M/2016: Reinforcing the Necessity of Corroborative Evidence in Tax Assessments Introduction The case of Riveria Properties Pvt Ltd. v. Income Tax Officer revolves around the renewal of a...

Consumer Protection Prevails: Arbitration Clauses Do Not Bar Consumer Remedies in Property Disputes

Date: Oct 26, 2017

Consumer Protection Prevails: Arbitration Clauses Do Not Bar Consumer Remedies in Property Disputes Introduction The case of Rajesh Gori v. Unitech Ltd. adjudicated by the State Consumer Disputes...

Singla Builders & Promoters Ltd. v. Aman Kumar Garg: Upholding Consumer Rights in Real Estate Transactions

Date: Oct 17, 2017

Singla Builders & Promoters Ltd. v. Aman Kumar Garg: Upholding Consumer Rights in Real Estate Transactions Introduction The case of Singla Builders & Promoters Ltd. v. Aman Kumar Garg is a landmark...

Time as the Essence in Real Estate Sales Contracts: Rakesh Mehta v. Emaar MGF Land Limited

Date: Oct 17, 2017

Time as the Essence in Real Estate Sales Contracts: Rakesh Mehta v. Emaar MGF Land Limited Introduction The case of Rakesh Mehta v. Emaar MGF Land Limited adjudicated by the National Consumer...

Setting the RPT Threshold and Ensuring Comparability in Transfer Pricing: A Comprehensive Commentary on Dell International Services India Pvt. Ltd. v. Deputy Commissioner of Income Tax

Date: Oct 14, 2017

Setting the RPT Threshold and Ensuring Comparability in Transfer Pricing: A Comprehensive Commentary on Dell International Services India Pvt. Ltd. v. Deputy Commissioner of Income Tax Introduction...

Reaffirming the Need for Verified Evidence in Tax Additions: Commentary on Assistant Commissioner of Income Tax v. Katrina Rosemary Turcotte

Date: Oct 12, 2017

Reaffirming the Need for Verified Evidence in Tax Additions: Commentary on Assistant Commissioner of Income Tax v. Katrina Rosemary Turcotte Introduction The case of Assistant Commissioner Of Income...

Enhanced Criteria for Section 80IB(10) Deductions in Joint Ventures: Deccan Paper Mills Co. Ltd. v. CIT-IV, Pune

Date: Oct 11, 2017

Enhanced Criteria for Section 80IB(10) Deductions in Joint Ventures: Deccan Paper Mills Co. Ltd. v. CIT-IV, Pune Introduction The case of Deccan Paper Mills Co. Ltd. v. Commissioner Of Income Tax-IV,...

Reinforcing Accountability in RTI Compliance: Insights from R.K. Jain vs. V.P. Pandey et al.

Date: Oct 11, 2017

Reinforcing Accountability in RTI Compliance: Insights from R.K. Jain vs. V.P. Pandey et al. Introduction The case of R.K. Jain vs. V.P. Pandey, CPIO & Assistant Registrar, Customs Excise & Service...

Reaffirmation of Validity of Foreign Certificates of Origin under ISFTA: Minakshi Exports v. Commissioner of Customs

Date: Oct 11, 2017

Reaffirmation of Validity of Foreign Certificates of Origin under ISFTA: Minakshi Exports v. Commissioner of Customs Introduction The case of Minakshi Exports v. Commissioner of Customs, Jodhpur...

Central Information Commission Rules No Penalty for RTI Response Delays Lacking Malafide Intent

Date: Oct 11, 2017

Central Information Commission Rules No Penalty for RTI Response Delays Lacking Malafide Intent Introduction The case of R.K. Jain v. V.P. Pandey, CPIO & Assistant Registrar, Customs Excise & Service...