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All Tribunals Case Commentaries

Set-Off of Business Losses Against Deemed Income under Section 69B: Insights from Assistant Commissioner Of Income Tax v. Sanjay Bairathi Gems Ltd.

Set-Off of Business Losses Against Deemed Income under Section 69B: Insights from Assistant Commissioner Of Income Tax v. Sanjay Bairathi Gems Ltd.

Date: Aug 9, 2017
Set-Off of Business Losses Against Deemed Income under Section 69B: Insights from Assistant Commissioner Of Income Tax v. Sanjay Bairathi Gems Ltd. Introduction The case of Assistant Commissioner Of...
Non-Taxation of Business Profits under DTAA Without Permanent Establishment: ITAT Decision in Deputy Commissioner Of Income Tax vs. Kotak Securities Ltd.

Non-Taxation of Business Profits under DTAA Without Permanent Establishment: ITAT Decision in Deputy Commissioner Of Income Tax vs. Kotak Securities Ltd.

Date: Aug 1, 2017
Non-Taxation of Business Profits under DTAA Without Permanent Establishment: ITAT Decision in Deputy Commissioner Of Income Tax vs. Kotak Securities Ltd. Introduction The case of Deputy Commissioner...
Niru Kaushal v. Unitech Ltd.: Establishing Enhanced Compensation Standards in Real Estate Delays

Niru Kaushal v. Unitech Ltd.: Establishing Enhanced Compensation Standards in Real Estate Delays

Date: Aug 1, 2017
Niru Kaushal v. Unitech Ltd.: Establishing Enhanced Compensation Standards in Real Estate Delays Introduction The case of Niru Kaushal & Anr. vs. Unitech Ltd. adjudicated by the National Consumer...
Clarifying Burden of Proof in Consumer Claims for Defective Agricultural Seeds: Syngenta India Ltd. v. T. Salanma

Clarifying Burden of Proof in Consumer Claims for Defective Agricultural Seeds: Syngenta India Ltd. v. T. Salanma

Date: Aug 1, 2017
Clarifying Burden of Proof in Consumer Claims for Defective Agricultural Seeds: Syngenta India Ltd. v. T. Salanma Introduction The case of Syngenta India Ltd. v. T. Salanma was adjudicated by the...
Disallowance of Expenditure under Section 14A and Rule 8D: Insights from Devarsons Industries v. Assistant Commissioner of Income Tax (OSD)

Disallowance of Expenditure under Section 14A and Rule 8D: Insights from Devarsons Industries v. Assistant Commissioner of Income Tax (OSD)

Date: Jul 26, 2017
Disallowance of Expenditure under Section 14A and Rule 8D: Insights from Devarsons Industries v. Assistant Commissioner of Income Tax (OSD) Introduction The case of Devarsons Industries (P.) Ltd. v....
Protection of Minority Shareholders: A Comprehensive Analysis of Shri Surinder Kumar Virdi v. Beavers Leather Pvt. Ltd. & Ors.

Protection of Minority Shareholders: A Comprehensive Analysis of Shri Surinder Kumar Virdi v. Beavers Leather Pvt. Ltd. & Ors.

Date: Jul 22, 2017
Protection of Minority Shareholders: A Comprehensive Analysis of Shri Surinder Kumar Virdi v. Beavers Leather Pvt. Ltd. & Ors. Introduction The case of Shri Surinder Kumar Virdi v. Beavers Leather...
Judicial Precedence on Penalty Imposition under RTI Act: J.K. Mittal v. CPIO

Judicial Precedence on Penalty Imposition under RTI Act: J.K. Mittal v. CPIO

Date: Jul 19, 2017
Judicial Precedence on Penalty Imposition under RTI Act: J.K. Mittal v. CPIO Introduction The case of J.K. Mittal v. Central Public Information Officer (CPIO) addresses significant aspects of the...
Usha Rani v. PUMA Realtors Pvt. Ltd.: Affirming Consumer Rights Against Deficiency in Service Despite Arbitration Clauses

Usha Rani v. PUMA Realtors Pvt. Ltd.: Affirming Consumer Rights Against Deficiency in Service Despite Arbitration Clauses

Date: Jul 18, 2017
Usha Rani v. PUMA Realtors Pvt. Ltd.: Affirming Consumer Rights Against Deficiency in Service Despite Arbitration Clauses Introduction The case of Usha Rani v. PUMA Realtors Pvt. Ltd. adjudicated by...
Consumer Forums Retain Jurisdiction Over Arbitration Clauses: A Comprehensive Analysis of Aftab Singh v. Emaar Mgf Land Limited

Consumer Forums Retain Jurisdiction Over Arbitration Clauses: A Comprehensive Analysis of Aftab Singh v. Emaar Mgf Land Limited

Date: Jul 14, 2017
Consumer Forums Retain Jurisdiction Over Arbitration Clauses: A Comprehensive Analysis of Aftab Singh v. Emaar Mgf Land Limited Introduction The case of Aftab Singh Complainant(S) v. Emaar Mgf Land...
Continuity of Deductions under Section 80IA/80IB After Initial Assessment under Section 143(1): Insights from Simple Food Products (P.) Ltd. v. Commissioner of Income-tax-II, Nagpur

Continuity of Deductions under Section 80IA/80IB After Initial Assessment under Section 143(1): Insights from Simple Food Products (P.) Ltd. v. Commissioner of Income-tax-II, Nagpur

Date: Jul 13, 2017
Continuity of Deductions under Section 80IA/80IB After Initial Assessment under Section 143(1): Insights from Simple Food Products (P.) Ltd. v. Commissioner of Income-tax-II, Nagpur Introduction The...
Commissioner of Income-tax v. Lavanya Land (P.) Ltd.: Jurisdictional Clarity under Section 153C

Commissioner of Income-tax v. Lavanya Land (P.) Ltd.: Jurisdictional Clarity under Section 153C

Date: Jun 24, 2017
Commissioner of Income-tax v. Lavanya Land (P.) Ltd.: Jurisdictional Clarity under Section 153C Introduction The case of Commissioner of Income-tax, Central-III, Mumbai v. Lavanya Land (P.) Ltd....
Clarifying the Scope of "Proceeds of Crime" under PMLA: Insights from Indian Performing Right Society Ltd. v. Deputy Director Directorate Of Enforcement

Clarifying the Scope of "Proceeds of Crime" under PMLA: Insights from Indian Performing Right Society Ltd. v. Deputy Director Directorate Of Enforcement

Date: Jun 23, 2017
Clarifying the Scope of "Proceeds of Crime" under PMLA: Insights from Indian Performing Right Society Ltd. v. Deputy Director Directorate Of Enforcement Introduction The case of Indian Performing...
Affirmation of Section 234E and Rule 31A in Rajesh Kourani v. Union of India

Affirmation of Section 234E and Rule 31A in Rajesh Kourani v. Union of India

Date: Jun 21, 2017
Affirmation of Section 234E and Rule 31A in Rajesh Kourani v. Union of India Introduction The case of Rajesh Kourani v. Union of India, adjudicated by the Income Tax Appellate Tribunal on June 20,...
Vireet Investment Pvt. Ltd. Judgment: Clarifying the Non-Applicability of Section 14A Disallowances in MAT Computations under Section 115JB

Vireet Investment Pvt. Ltd. Judgment: Clarifying the Non-Applicability of Section 14A Disallowances in MAT Computations under Section 115JB

Date: Jun 17, 2017
Vireet Investment Pvt. Ltd. Judgment: Clarifying the Non-Applicability of Section 14A Disallowances in MAT Computations under Section 115JB Introduction The case of Assistant Commissioner Of Income...
ITAT Clarifies Burden of Proof in Dismissing Additions for Bogus Purchases under Section 69C

ITAT Clarifies Burden of Proof in Dismissing Additions for Bogus Purchases under Section 69C

Date: Jun 15, 2017
ITAT Clarifies Burden of Proof in Dismissing Additions for Bogus Purchases under Section 69C Introduction The case of Jignesh Desai v. Income Tax Officer, adjudicated by the Income Tax Appellate...
Clarity on Reopening Assessments under Section 148 IT Act: Aaspas Multimedia Ltd. v. DC IT

Clarity on Reopening Assessments under Section 148 IT Act: Aaspas Multimedia Ltd. v. DC IT

Date: Jun 10, 2017
Clarity on Reopening Assessments under Section 148 IT Act: Aaspas Multimedia Ltd. v. Deputy Commissioner of Income-tax, Circle 1(1) Introduction The case of Aaspas Multimedia Ltd. v. Deputy...
Principal Commissioner of Income-tax v. Apeak Infotech: Share Premium Classified as Capital Receipts and Implications for Taxation under Section 28(iv)

Principal Commissioner of Income-tax v. Apeak Infotech: Share Premium Classified as Capital Receipts and Implications for Taxation under Section 28(iv)

Date: Jun 9, 2017
Principal Commissioner of Income-tax v. Apeak Infotech: Share Premium Classified as Capital Receipts and Implications for Taxation under Section 28(iv) Introduction The case of Principal Commissioner...
CESTAT Clarifies Central Excise Duty Obligations in Transition from EOU to EPCG Schemes

CESTAT Clarifies Central Excise Duty Obligations in Transition from EOU to EPCG Schemes

Date: Jun 7, 2017
CESTAT Clarifies Central Excise Duty Obligations in Transition from EOU to EPCG Schemes Introduction The case Nitin Spinners Ltd. v. Commissioner of C. Ex., Jaipur-II adjudicated by the Central...
P.K. Ores Pvt. Ltd. v. Tractors India Pvt. Ltd.: Upholding Natural Justice in Insolvency Proceedings

P.K. Ores Pvt. Ltd. v. Tractors India Pvt. Ltd.: Upholding Natural Justice in Insolvency Proceedings

Date: Jun 2, 2017
P.K. Ores Pvt. Ltd. v. Tractors India Pvt. Ltd.: Upholding Natural Justice in Insolvency Proceedings 1. Introduction The case of P.K. Ores Private Limited v. Tractors India Private Limited is a...
Medha Patkar v. State Of Madhya Pradesh: Landmark Ruling on Sustainable Sand Mining

Medha Patkar v. State Of Madhya Pradesh: Landmark Ruling on Sustainable Sand Mining

Date: May 31, 2017
Medha Patkar v. State Of Madhya Pradesh: Landmark Ruling on Sustainable Sand Mining Introduction The case of Medha Patkar v. State of Madhya Pradesh addressed critical issues surrounding the grant of...
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