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All Tribunals Case Commentaries

Tribunal Allows Foreign Tax Credit Despite Late Filing of Form 67 Due to COVID-19: Bhaskar Dutta v. DCIT

Tribunal Allows Foreign Tax Credit Despite Late Filing of Form 67 Due to COVID-19: Bhaskar Dutta v. DCIT

Date: Jan 12, 2023
Tribunal Allows Foreign Tax Credit Despite Late Filing of Form 67 Due to COVID-19: Bhaskar Dutta v. DCIT Introduction The case of Bhaskar Dutta v. Director of Central Income Tax (DCIT), Int. Taxation...
Limitations on Revisory Assessments under Section 263: ITAT Overrules Revenue's Second Revision in Swasti Realinfra Pvt. Ltd. vs. ITO

Limitations on Revisory Assessments under Section 263: ITAT Overrules Revenue's Second Revision in Swasti Realinfra Pvt. Ltd. vs. ITO

Date: Jan 12, 2023
Limitations on Revisory Assessments under Section 263: ITAT Overrules Revenue's Second Revision in Swasti Realinfra Pvt. Ltd. vs. ITO Introduction The case of M/s. Swasti Realinfra Private Limited v....
Enforcement of Section 45 Limitation Period in Insurance Claims: Analysis of DR. POONAM MAKHIJA v. LIC

Enforcement of Section 45 Limitation Period in Insurance Claims: Analysis of DR. POONAM MAKHIJA v. LIC

Date: Jan 12, 2023
Enforcement of Section 45 Limitation Period in Insurance Claims: Analysis of DR. POONAM MAKHIJA v. LIC Introduction The case of Dr. Poonam Makhija v. Senior-Divisional-Manager, Life Insurance...
Strict Adherence to Section 144C Procedures: Insights from Apache Footwear India Pvt. Ltd. v. ACIT

Strict Adherence to Section 144C Procedures: Insights from Apache Footwear India Pvt. Ltd. v. ACIT

Date: Jan 12, 2023
Strict Adherence to Section 144C Procedures: Insights from Apache Footwear India Pvt. Limited v. Assistant Commissioner of Income Tax, Circle-1(1), Tirupati Introduction The case of Apache Footwear...
No Deficiency in Service Under Rule 17: Insight from TIRUMALA TIRUPATI DEVASTHANAM v. The Director General of Posts & Ors.

No Deficiency in Service Under Rule 17: Insight from TIRUMALA TIRUPATI DEVASTHANAM v. The Director General of Posts & Ors.

Date: Jan 12, 2023
No Deficiency in Service Under Rule 17: Insight from TIRUMALA TIRUPATI DEVASTHANAM v. The Director General of Posts & Ors. Introduction The case of TIRUMALA TIRUPATI DEVASTHANAM v. The Director...
Clarifying the Invocation of Irrevocable Bank Guarantees During Insolvency Moratorium under IBC: IDBI Bank Ltd. v. Indian Oil Corporation Ltd.

Clarifying the Invocation of Irrevocable Bank Guarantees During Insolvency Moratorium under IBC: IDBI Bank Ltd. v. Indian Oil Corporation Ltd.

Date: Jan 11, 2023
Clarifying the Invocation of Irrevocable Bank Guarantees During Insolvency Moratorium under IBC: IDBI Bank Ltd. v. Indian Oil Corporation Ltd. Introduction The case of IDBI Bank Ltd. v. Indian Oil...
Central Electricity Regulatory Commission Upholds Transmission Tariff Revisions and Capital Expenditure Guidelines

Central Electricity Regulatory Commission Upholds Transmission Tariff Revisions and Capital Expenditure Guidelines

Date: Jan 10, 2023
Central Electricity Regulatory Commission Upholds Transmission Tariff Revisions and Capital Expenditure Guidelines Introduction In the case titled Power Grid Corporation of India Limited v. TANGEDCO,...
SEBI Judgment Against Capitalaim Financial: Enhancing Investor Protection and Regulatory Compliance

SEBI Judgment Against Capitalaim Financial: Enhancing Investor Protection and Regulatory Compliance

Date: Jan 10, 2023
SEBI Judgment Against Capitalaim Financial: Enhancing Investor Protection and Regulatory Compliance Introduction The Securities and Exchange Board of India (SEBI) issued a final order on January 9,...
RERA Chennai Judgment: Developer's Obligation for Timely Possession Reinforced

RERA Chennai Judgment: Developer's Obligation for Timely Possession Reinforced

Date: Jan 10, 2023
RERA Chennai Judgment: Developer's Obligation for Timely Possession Reinforced Introduction The case of R. Prem Kumar and others v. Ozone Projects Pvt. Ltd. (CCP Nos. 237/2021 to 246/2021)...
Strict Compliance for PF/ESI Deposits Reinforced: Savleen Kaur v. ITO Judgment Analysis

Strict Compliance for PF/ESI Deposits Reinforced: Savleen Kaur v. ITO Judgment Analysis

Date: Jan 10, 2023
Strict Compliance for PF/ESI Deposits Reinforced: Savleen Kaur v. ITO Judgment Analysis Introduction In the landmark case of Savleen Kaur v. ITO, adjudicated by the Income Tax Appellate Tribunal...
Central Electricity Regulatory Commission Sets Aside Arbitrary Deferred Tax and FERV Recoveries by PGCIL

Central Electricity Regulatory Commission Sets Aside Arbitrary Deferred Tax and FERV Recoveries by PGCIL

Date: Jan 10, 2023
Central Electricity Regulatory Commission Sets Aside Arbitrary Deferred Tax and FERV Recoveries by PGCIL Introduction The case involves a petition filed by the Himachal Pradesh State Electricity...
B4S Solutions Pvt Ltd v. ACIT: Reinforcing Strict Compliance for Deductible Contributions

B4S Solutions Pvt Ltd v. ACIT: Reinforcing Strict Compliance for Deductible Contributions

Date: Jan 10, 2023
B4S Solutions Pvt Ltd v. ACIT: Reinforcing Strict Compliance for Deductible Contributions Introduction The case of B4S Solutions Pvt Ltd v. ACIT adjudicated by the Income Tax Appellate Tribunal...
Enhancing Accountability in Medical Practice: The Vasanthi v. Satyanarayana Judgment

Enhancing Accountability in Medical Practice: The Vasanthi v. Satyanarayana Judgment

Date: Jan 10, 2023
Enhancing Accountability in Medical Practice: The Vasanthi v. Satyanarayana Judgment Introduction The case of Dr. K. Vasanthi & Anr. vs. Chalasani Satyanarayana adjudicated by the National Consumer...
SEBI Reinforces Registration Mandate for Investment Advisers: Comprehensive Legal Commentary

SEBI Reinforces Registration Mandate for Investment Advisers: Comprehensive Legal Commentary

Date: Jan 10, 2023
SEBI Reinforces Registration Mandate for Investment Advisers: Comprehensive Legal Commentary 1. Introduction The Securities and Exchange Board of India (SEBI) plays a pivotal role in regulating the...
Enhanced Monitoring and Accountability Measures for Yamuna River Pollution Control

Enhanced Monitoring and Accountability Measures for Yamuna River Pollution Control

Date: Jan 10, 2023
Enhanced Monitoring and Accountability Measures for Yamuna River Pollution Control Introduction The case of Ashwani Yadav v. Govt. Of NCT Of Delhi adjudicated by the National Green Tribunal (NGT) on...
Clarifying Misrepresentation and Unfair Trade Practices in Insurance under the Consumer Protection Act: Maruti Suzuki Insurance Broking Pvt. Ltd. v. Gurdial Singh

Clarifying Misrepresentation and Unfair Trade Practices in Insurance under the Consumer Protection Act: Maruti Suzuki Insurance Broking Pvt. Ltd. v. Gurdial Singh

Date: Jan 7, 2023
Clarifying Misrepresentation and Unfair Trade Practices in Insurance under the Consumer Protection Act Maruti Suzuki Insurance Broking Pvt. Ltd. v. Gurdial Singh and Others 1. Introduction The case...
Duty to Update Address for Tax Notices: ITAT’s Landmark Decision in Simple Singh v. ITO Ward-1(2)(5), Meerut

Duty to Update Address for Tax Notices: ITAT’s Landmark Decision in Simple Singh v. ITO Ward-1(2)(5), Meerut

Date: Jan 6, 2023
Duty to Update Address for Tax Notices: ITAT’s Landmark Decision in Simple Singh v. ITO Ward-1(2)(5), Meerut Introduction The case of Simple Singh, Kartar Singh & Co. vs. ITO Ward-1(2)(5), Meerut...
Finality of Committee of Creditors' Decisions in Insolvency Resolution: Hem Singh Bharana v. M/s Pawan Doot Estate Pvt. Ltd.

Finality of Committee of Creditors' Decisions in Insolvency Resolution: Hem Singh Bharana v. M/s Pawan Doot Estate Pvt. Ltd.

Date: Jan 6, 2023
Finality of Committee of Creditors' Decisions in Insolvency Resolution: Hem Singh Bharana v. M/s Pawan Doot Estate Pvt. Ltd. Introduction The case of Hem Singh Bharana v. M/s Pawan Doot Estate...
NCLAT Affirms Authority to Direct Tenant Eviction During CIRP under IBC

NCLAT Affirms Authority to Direct Tenant Eviction During CIRP under IBC

Date: Jan 6, 2023
Establishing NCLAT's Authority to Direct Tenant Eviction to Facilitate CIRP Introduction The case of MIS Jhanvi Rajpal Automotive Private Limited v. R.P. of Rajpal Abhikaran Pvt. Ltd. adjudicated by...
Strict Enforcement of Insurance Policy Terms: LIC v. Dolly Jose

Strict Enforcement of Insurance Policy Terms: LIC v. Dolly Jose

Date: Jan 6, 2023
Strict Enforcement of Insurance Policy Terms: LIC v. Dolly Jose Introduction The case of Manager, Life Insurance Corporation of India v. Dolly Jose was adjudicated by the National Consumer Disputes...
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