All Tribunals Case Commentaries

Arm's Length Principle and Permanent Establishment in International Taxation: Taj TV Ltd. v. ADIT

Date: Dec 24, 2016

Arm's Length Principle and Permanent Establishment in International Taxation: Taj TV Ltd. v. ADIT Introduction The case of Taj TV Ltd. v. Additional Director Of Income Tax (International Taxation),...

Classification of Agricultural vs Non-Agricultural Lands for Capital Gains Tax: Insights from Chalasani Naga Ratna Kumari v. Ito

Date: Dec 24, 2016

Classification of Agricultural vs Non-Agricultural Lands for Capital Gains Tax: Insights from Chalasani Naga Ratna Kumari v. Ito Introduction The case of Chalasani Naga Ratna Kumari v. Ito...

Mandatory Pre-Decisional Hearing in Section 142(2A) Assessments: New Precedent in Income Tax Law - Ito v. Vilsons Particle Board Industries Ltd.

Date: Dec 22, 2016

Mandatory Pre-Decisional Hearing in Section 142(2A) Assessments: New Precedent in Income Tax Law Introduction The case of Ito v. Vilsons Particle Board Industries Ltd. adjudicated by the Income Tax...

Comprehensive Commentary on Sagun Foundry (P.) Ltd. v. Commissioner of Income-tax, Kanpur

Date: Dec 22, 2016

Section 43B Applies to Both Employer and Employee Contributions: Insights from Sagun Foundry (P.) Ltd. v. Commissioner of Income-tax, Kanpur Introduction The case of Sagun Foundry (P.) Ltd. v....

ITA Affirms Assessee's Right Against Reassessment for Alleged Illicit Commissions in Godrej & Boyce Mfg. Co. Ltd. v. DCIT

Date: Dec 22, 2016

ITA Affirms Assessee's Right Against Reassessment for Alleged Illicit Commissions in Godrej & Boyce Mfg. Co. Ltd. v. DCIT Introduction The case of Godrej & Boyce Mfg. Co. Ltd. v. DCIT pertains to a...

Clarification on Penalty Proceedings under Section 271(1)(c) of the Income Tax Act: A Landmark Judgment

Date: Dec 15, 2016

Clarification on Penalty Proceedings under Section 271(1)(c) of the Income Tax Act: A Landmark Judgment Introduction The case of Nandkishor Tulsidas Katore Surya Nursing Home v. Asst. Commissioner Of...

Clarifying Penalty Proceedings Under Section 271(1)(c) of the Income Tax Act: Insights from Kanhaiyalal D. Jain v. Asst. Commissioner Of Income Tax

Date: Dec 1, 2016

Clarifying Penalty Proceedings Under Section 271(1)(c) of the Income Tax Act: Insights from Kanhaiyalal D. Jain v. Asst. Commissioner Of Income Tax Introduction The landmark case of Kanhaiyalal D....

Force Majeure Clauses and Consumer Protection: Insights from Ireo Fiveriver Pvt. Ltd. v. Surinder Kumar Singla

Date: Nov 30, 2016

Force Majeure Clauses and Consumer Protection: Insights from Ireo Fiveriver Pvt. Ltd. v. Surinder Kumar Singla 1. Introduction The case of Ireo Fiveriver Pvt. Ltd. v. Surinder Kumar Singla,...

Establishing Accountability for Construction Delays: Vibha Gupta v. Unitech Limited

Date: Nov 29, 2016

Establishing Accountability for Construction Delays: Vibha Gupta v. Unitech Limited Introduction The case of Vibha Gupta v. Unitech Limited was adjudicated by the National Consumer Disputes Redressal...

Preventing Abuse of the RTI Act: Analysis of Shweta Saini v. Pio, Dayalbadh Educational Institute

Date: Nov 29, 2016

Preventing Abuse of the RTI Act: Analysis of Shweta Saini v. Pio, Dayalbadh Educational Institute Introduction The case of Shweta Saini v. Pio, Dayalbadh Educational Institute adjudicated by the...

Ankur Gupta v. Omaxe Chandigarh Extension Developers Pvt. Ltd. - Establishing Consumer Rights in Real Estate Transactions

Date: Nov 23, 2016

Ankur Gupta v. Omaxe Chandigarh Extension Developers Pvt. Ltd. Establishing Consumer Rights in Real Estate Transactions Introduction The case of Ankur Gupta v. Omaxe Chandigarh Extension Developers...

Clarifying Additional Depreciation and Revenue Expenditure: CRI Pumps (P) Ltd. v. ACIT Judgment 2016

Date: Nov 19, 2016

Clarifying Additional Depreciation and Revenue Expenditure: CRI Pumps (P) Ltd. v. ACIT Judgment 2016 Introduction The case of M/s CRI Pumps (P) Ltd. v. ACIT, Chennai adjudicated by the Income Tax...

Jurisdictional Compliance in Section 143(2) Notices: Krishnendu Chowdhury v. ITO

Date: Nov 19, 2016

Jurisdictional Compliance in Section 143(2) Notices: Krishnendu Chowdhury v. ITO Introduction The case of Krishnendu Chowdhury v. ITO adjudicated by the Income Tax Appellate Tribunal (ITAT) on...

Recognition of Gramin Dak Sevaks as Civil Post Holders Entitled to Pensionary Benefits

Date: Nov 18, 2016

Recognition of Gramin Dak Sevaks as Civil Post Holders Entitled to Pensionary Benefits Introduction The case of Vinod Kumar Saxena v. Union of India was adjudicated by the Central Administrative...

Judgment Commentary: Manish Khera v. Unitech Ltd. – Establishing Accountability for Delayed Real Estate Possession

Date: Nov 16, 2016

Judgment Commentary: Manish Khera v. Unitech Ltd. – Establishing Accountability for Delayed Real Estate Possession Introduction The case of Manish Khera v. Unitech Ltd. adjudicated by the State...

Vardhaman Kaushik v. Union Of India: Landmark Judgment on Air Pollution Control

Date: Nov 11, 2016

Vardhaman Kaushik v. Union Of India: Landmark Judgment on Air Pollution Control Introduction The case of Vardhaman Kaushik v. Union Of India adjudicated by the National Green Tribunal (NGT) on...

Consumer Protection Prevails Over Arbitration Clauses in Real Estate Transactions: Insights from Satinder Kaur Sehgal v. PUMA Realtors Pvt Ltd.

Date: Nov 8, 2016

Consumer Protection Prevails Over Arbitration Clauses in Real Estate Transactions: Insights from Satinder Kaur Sehgal v. PUMA Realtors Pvt Ltd. Introduction The case of Satinder Kaur Sehgal & Anr....

Reaffirmation of Consumer Rights in Real Estate Transactions: Vinay Thukral v. Unitech Limited

Date: Nov 8, 2016

Reaffirmation of Consumer Rights in Real Estate Transactions: Vinay Thukral v. Unitech Limited Introduction The case of Vinay Thukral v. Unitech Limited adjudicated by the State Consumer Disputes...

Enforcing Developer Obligations Amidst External Delays: Richa Aggarwal v. Unitech Hi-Tech Developers Ltd.

Date: Nov 5, 2016

Enforcing Developer Obligations Amidst External Delays: Richa Aggarwal v. Unitech Hi-Tech Developers Ltd. Introduction Richa Aggarwal v. Unitech Hi-Tech Developers Limited is a landmark case...

Enforcing Developer's Obligation for Timely Possession: Insights from Gaurav Chhabra v. Unitech Hi-Tech Developers Ltd.

Date: Nov 3, 2016

Enforcing Developer's Obligation for Timely Possession: Insights from Gaurav Chhabra v. Unitech Hi-Tech Developers Ltd. Introduction The case Gaurav Chhabra v. Unitech Hi-Tech Developers Ltd.,...