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All Tribunals Case Commentaries

Immunity from Penalty under Section 271(1)(c) Upon Compliance with Explanation 5 Conditions

Immunity from Penalty under Section 271(1)(c) Upon Compliance with Explanation 5 Conditions

Date: May 27, 2017
Immunity from Penalty under Section 271(1)(c) Upon Compliance with Explanation 5 Conditions 1. Introduction The case of M/s Vee Gee Industrial Enterprises, Faridabad v. ACIT, Faridabad adjudicated by...
Service Tax Exemption Clarified for Agricultural Produce Marketing Committees: Insights from CESTAT's Judgment in Krishi Upaj Mandi Samiti v. Commissioner

Service Tax Exemption Clarified for Agricultural Produce Marketing Committees: Insights from CESTAT's Judgment in Krishi Upaj Mandi Samiti v. Commissioner

Date: May 26, 2017
Service Tax Exemption Clarified for Agricultural Produce Marketing Committees: Insights from CESTAT's Judgment in Krishi Upaj Mandi Samiti v. Commissioner Introduction The case of Krishi Upaj Mandi...
Repudiation of Insurance Claims: Adherence to Surveyor Reports and Policy Terms

Repudiation of Insurance Claims: Adherence to Surveyor Reports and Policy Terms

Date: May 24, 2017
Repudiation of Insurance Claims: Adherence to Surveyor Reports and Policy Terms Introduction The case of National Insurance Co. Ltd. v. Noli Ram & Sons adjudicated by the National Consumer Disputes...
Cairn India Ltd. v. DCIT: MAT Depreciation Methods in Oil & Gas Sector

Cairn India Ltd. v. DCIT: MAT Depreciation Methods in Oil & Gas Sector

Date: May 18, 2017
MAT Depreciation Methods in Oil & Gas Sector: Insights from Cairn India Ltd. v. DCIT Introduction The case of Cairn India Ltd. v. Deputy Commissioner Of Income Tax, Circle-1(1), Gurgaon adjudicated...
Clarification on 'Consumer' Definition under Consumer Protection Act: NCDRC in Koshy Varghese v. HDFC Bank

Clarification on 'Consumer' Definition under Consumer Protection Act: NCDRC in Koshy Varghese v. HDFC Bank

Date: May 12, 2017
Clarification on 'Consumer' Definition under Consumer Protection Act: NCDRC in Koshy Varghese v. HDFC Bank Introduction The case of Koshy Varghese v. HDFC Bank Ltd. & 2 Ors. was adjudicated by the...
Establishing Strict Compliance with PAPRA: Insights from Shaminder Walia v. M/s Manohar Infrastructure & Constructions Pvt. Ltd.

Establishing Strict Compliance with PAPRA: Insights from Shaminder Walia v. M/s Manohar Infrastructure & Constructions Pvt. Ltd.

Date: May 9, 2017
Establishing Strict Compliance with PAPRA: Insights from Shaminder Walia v. M/s Manohar Infrastructure & Constructions Pvt. Ltd. Introduction Shaminder Walia v. M/s Manohar Infrastructure &...
Defining "Voluntary Consumer Association" under Section 12 of the Consumer Protection Act: Insights from Moulivakkam Trust Heights Flats v. Prime Sristi Housing Pvt. Ltd.

Defining "Voluntary Consumer Association" under Section 12 of the Consumer Protection Act: Insights from Moulivakkam Trust Heights Flats v. Prime Sristi Housing Pvt. Ltd.

Date: May 6, 2017
Defining "Voluntary Consumer Association" under Section 12 of the Consumer Protection Act: Insights from Moulivakkam Trust Heights Flats v. Prime Sristi Housing Pvt. Ltd. Introduction The case of...
Classification of Interest Earned on Fixed Deposits: Capital Receipt vs. Revenue Income in Income Tax Appellate Tribunal Decision

Classification of Interest Earned on Fixed Deposits: Capital Receipt vs. Revenue Income in Income Tax Appellate Tribunal Decision

Date: May 6, 2017
Classification of Interest Earned on Fixed Deposits: Capital Receipt vs. Revenue Income in Income Tax Appellate Tribunal Decision Introduction The case of Commissioner of Income-tax v. Bhawal...
Informed Consent in Invasive Medical Procedures: A Comprehensive Analysis of SITARAM BHARTIA INSTITUTE OF SCIENCE AND RESEARCH v. VIDYA BHUSHAN JAIN & 3 ORS.

Informed Consent in Invasive Medical Procedures: A Comprehensive Analysis of SITARAM BHARTIA INSTITUTE OF SCIENCE AND RESEARCH v. VIDYA BHUSHAN JAIN & 3 ORS.

Date: May 6, 2017
Informed Consent in Invasive Medical Procedures: A Comprehensive Analysis of SITARAM BHARTIA INSTITUTE OF SCIENCE AND RESEARCH v. VIDYA BHUSHAN JAIN & 3 ORS. Introduction The case of SITARAM BHARTIA...
ITA's Affirmation of Proper Assessment Under Section 143(3) and Refutation of Section 263 Challenges in Capital Gains Classification

ITA's Affirmation of Proper Assessment Under Section 143(3) and Refutation of Section 263 Challenges in Capital Gains Classification

Date: May 6, 2017
ITA's Affirmation of Proper Assessment Under Section 143(3) and Refutation of Section 263 Challenges in Capital Gains Classification Introduction The case of Anand Jain, A-13, Sterling Apartments,...
Condoning Delays in Revision Petitions: Legal Implications from Kanta Kantha Rao v. Y. Surya Narayana

Condoning Delays in Revision Petitions: Legal Implications from Kanta Kantha Rao v. Y. Surya Narayana

Date: May 4, 2017
Condoning Delays in Revision Petitions: Legal Implications from Kanta Kantha Rao v. Y. Surya Narayana Introduction Kanta Kantha Rao v. Y. Surya Narayana is a pivotal case adjudicated by the National...
Strict Enforcement of Buyer Agreement Timelines in Real Estate: Sudhanshu Pokhriyal v. Unitech Ltd.

Strict Enforcement of Buyer Agreement Timelines in Real Estate: Sudhanshu Pokhriyal v. Unitech Ltd.

Date: May 4, 2017
Strict Enforcement of Buyer Agreement Timelines in Real Estate: Sudhanshu Pokhriyal v. Unitech Ltd. Introduction The case of Sudhanshu Pokhriyal v. Unitech Ltd. adjudicated by the National Consumer...
ITAT Clarifies Scope of Section 153A: Additions Without Incriminating Evidence Not Permissible in Closed Assessments

ITAT Clarifies Scope of Section 153A: Additions Without Incriminating Evidence Not Permissible in Closed Assessments

Date: May 4, 2017
ITAT Clarifies Scope of Section 153A: Additions Without Incriminating Evidence Not Permissible in Closed Assessments Introduction The case of Jai Lokenath Oil Extractions (P) Ltd. v. Deputy...
Charitable Exemption Affirmed for Urban Development Authorities: AUDA v. Assistant Commissioner of Income Tax

Charitable Exemption Affirmed for Urban Development Authorities: AUDA v. Assistant Commissioner of Income Tax

Date: May 3, 2017
Charitable Exemption Affirmed for Urban Development Authorities: AUDA v. Assistant Commissioner of Income Tax Introduction The case of Ahmedabad Urban Development Authority (AUDA) v. Assistant...
Recognition of Industrial Development Authorities as Charitable Institutions under Section 12A of the Income Tax Act

Recognition of Industrial Development Authorities as Charitable Institutions under Section 12A of the Income Tax Act

Date: Apr 22, 2017
Recognition of Industrial Development Authorities as Charitable Institutions under Section 12A of the Income Tax Act Introduction The case of Commissioner of Income-tax, (Exemption), Lucknow v....
CIT v. Federal Mogul Goetze India Ltd.: Limits on Reassessment under Section 147 and Treatment of Interest-Free Advances

CIT v. Federal Mogul Goetze India Ltd.: Limits on Reassessment under Section 147 and Treatment of Interest-Free Advances

Date: Apr 21, 2017
CIT v. Federal Mogul Goetze India Ltd.: Limits on Reassessment under Section 147 and Treatment of Interest-Free Advances Introduction The case of CIT v. Federal Mogul Goetze India Ltd. adjudicated by...
Sasan Power Ltd. v. CERC: Defining 'Change in Law' in Power Purchase Agreements

Sasan Power Ltd. v. CERC: Defining 'Change in Law' in Power Purchase Agreements

Date: Apr 20, 2017
Sasan Power Ltd. v. Central Electricity Regulatory Commission: Defining 'Change in Law' in Power Purchase Agreements Introduction The case of Sasan Power Limited v. Central Electricity Regulatory...
Treatment of Late Payment Surcharge (LPSC) as Non-Tariff Income in ARR Determination

Treatment of Late Payment Surcharge (LPSC) as Non-Tariff Income in ARR Determination

Date: Apr 19, 2017
Treatment of Late Payment Surcharge (LPSC) as Non-Tariff Income in ARR Determination Introduction The case of Maharashtra State Power Generating Company Ltd. v. Maharashtra Electricity Regulatory...
Material and Fraudulent Non-Disclosure Essential for Claim Repudiation: NCDRC Judgment in Aviva Life Insurance Co. Ltd. v. Rekhaben Ramjibhai Parmar

Material and Fraudulent Non-Disclosure Essential for Claim Repudiation: NCDRC Judgment in Aviva Life Insurance Co. Ltd. v. Rekhaben Ramjibhai Parmar

Date: Apr 13, 2017
Material and Fraudulent Non-Disclosure Essential for Claim Repudiation: NCDRC Judgment in Aviva Life Insurance Co. Ltd. v. Rekhaben Ramjibhai Parmar Introduction The case of Aviva Life Insurance Co....
Paradise Inland Shipping (P.) Ltd. v. Principal Commissioner of Income-tax, Panji: Establishing Burden of Proof in Escaped Assessments

Paradise Inland Shipping (P.) Ltd. v. Principal Commissioner of Income-tax, Panji: Establishing Burden of Proof in Escaped Assessments

Date: Apr 11, 2017
Paradise Inland Shipping (P.) Ltd. v. Principal Commissioner of Income-tax, Panji: Establishing Burden of Proof in Escaped Assessments Introduction The case of Principal Commissioner of Income-tax,...
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