All Tribunals Case Commentaries

CESTAT's Landmark Ruling on Clandestine Production in Malu Electrodes Pvt. Ltd. v. Sunflame Fuels Pvt. Ltd.

Date: Aug 7, 2015

CESTAT's Landmark Ruling on Clandestine Production in Malu Electrodes Pvt. Ltd. v. Sunflame Fuels Pvt. Ltd. Introduction The case of Malu Electrodes Pvt. Ltd. v. Sunflame Fuels Pvt. Ltd. adjudicated...

Comprehensive Commentary on CERC Judgment: Enhancing Transmission Efficiency through Regulatory Measures

Date: Aug 6, 2015

Enhancing Transmission Efficiency: CERC's Landmark Judgement on Congestion Management Introduction The Central Electricity Regulatory Commission (CERC) delivered a pivotal judgment on August 5, 2015,...

Coordinated Implementation Agreements in Inter-State Transmission Systems: A New Precedent

Date: Aug 6, 2015

Coordinated Implementation Agreements in Inter-State Transmission Systems: A New Precedent Introduction The judgment delivered by the Central Electricity Regulatory Commission (CERC) on August 5,...

Service Tax Liability for Co-Owners in Joint Property Leasing: Insights from Commissioner Of Central Excise, Nasik v. Deoram Vishrambhai Patel

Date: Aug 5, 2015

Service Tax Liability for Co-Owners in Joint Property Leasing: Insights from Commissioner Of Central Excise, Nasik v. Deoram Vishrambhai Patel Introduction The case of Commissioner Of Central Excise,...

Individual Service Tax Liability of Co-Owners in Property Rentals: Dinesh K Patwa v. CST

Date: Aug 5, 2015

Individual Service Tax Liability of Co-Owners in Property Rentals: Dinesh K Patwa v. CST Introduction The case of Dinesh K Patwa v. Commissioner of Service Tax (CST) adjudicated by the Central Excise...

Novo Nordisk India Pvt. Ltd. v. CIT: A Landmark Decision on Transfer Pricing and International Transactions

Date: Jul 31, 2015

Novo Nordisk India Pvt. Ltd. v. CIT: A Landmark Decision on Transfer Pricing and International Transactions Introduction The case of Novo Nordisk India Pvt. Ltd. v. The Deputy Commissioner of Income...

Enhancing Scrutiny Over Share Capital and Premium: Insights from Subhlakshmi Vanijya Pvt. Ltd. v. CIT

Date: Jul 31, 2015

Enhancing Scrutiny Over Share Capital and Premium: Insights from Subhlakshmi Vanijya Pvt. Ltd. v. CIT Introduction The case of Subhlakshmi Vanijya Pvt. Ltd. v. CIT adjudicated by the Income Tax...

Limits on Levying Fees under Section 234E while Processing Statements under Section 200A: Insights from G.Indhirani, Salem v. DCIT, Ghaziabad

Date: Jul 11, 2015

Limits on Levying Fees under Section 234E while Processing Statements under Section 200A: Insights from G.Indhirani, Salem v. DCIT, Ghaziabad Introduction The case of G.Indhirani, Salem v. DCIT,...

Balancing Public Access and Commercial Use: Landmark Judgment on Green Area Licenses in Delhi’s District Parks

Date: Jul 11, 2015

Balancing Public Access and Commercial Use: Landmark Judgment on Green Area Licenses in Delhi’s District Parks Introduction The case of Society For Protection Of Culture v. Union Of India adjudicated...

Clarifying Tax Deduction at Source Obligations: Outotec India Pvt. Ltd. v. CIT Tribunal Guidelines

Date: Jul 9, 2015

Clarifying Tax Deduction at Source Obligations: Outotec India Pvt. Ltd. v. CIT Tribunal Guidelines Introduction The case of Outotec India Pvt. Ltd. v. CIT adjudicated by the Income Tax Appellate...

Clarifying 'Quasi Capital' in Transfer Pricing – Soma Textile & Industries Limited vs Additional Commissioner of Income Tax

Date: Jul 8, 2015

Clarifying 'Quasi Capital' in Transfer Pricing – Soma Textile & Industries Limited vs Additional Commissioner of Income Tax Introduction The case of Soma Textile & Industries Limited Rakhial Road,...

Strict Adherence to Prior Environmental Clearance Mandate: Comprehensive Analysis of S.P. Muthuraman v. Union Of India

Date: Jul 8, 2015

Strict Adherence to Prior Environmental Clearance Mandate: Comprehensive Analysis of S.P. Muthuraman v. Union Of India Introduction The case of S.P. Muthuraman v. Union Of India, adjudicated by the...

Obligation of Government to Refund Spectrum Fees upon License Quashing: S. Tel Private Ltd. v. Union Of India

Date: Jul 7, 2015

Obligation of Government to Refund Spectrum Fees upon License Quashing: S. Tel Private Ltd. v. Union Of India Introduction The case of S. Tel Private Ltd. v. Union Of India marks a significant...

Reaffirming Unconditional Liability to Pay under Contractual Agreements: Reliance Communications Limited v. S. Tel Pvt. Ltd.

Date: Jul 2, 2015

Reaffirming Unconditional Liability to Pay under Contractual Agreements: Reliance Communications Limited v. S. Tel Pvt. Ltd. Introduction The case of Reliance Communications Limited v. S. Tel Private...

Reinforcing the Need for Corroborative Evidence in Central Excise Duty Evasion Cases: Insights from CCE v. MAPL

Date: Jun 18, 2015

Reinforcing the Need for Corroborative Evidence in Central Excise Duty Evasion Cases: Insights from CCE v. MAPL Introduction The case of Central Excise and Subsidies Appellate Tribunal (CESTAT) vs....

Limitations on Levying Fees under Section 234E via Section 200A Intimations: Insights from Sibia Healthcare Pvt. Ltd. v. Dy. Commissioner of Income-Tax

Date: Jun 10, 2015

Limitations on Levying Fees under Section 234E via Section 200A Intimations: Insights from Sibia Healthcare Pvt. Ltd. v. Dy. Commissioner of Income-Tax Introduction The case of Sibia Healthcare...

Equitable Compensation Standards for Delayed Possession in Real Estate Transactions: Paney v. Unitech Ltd.

Date: Jun 9, 2015

Establishing Fair Compensation for Delayed Possession in Real Estate Contracts: Paney v. Unitech Ltd. Introduction The case of Shri Satish Kumar Pandey & Anr. v. M/s Unitech Ltd. adjudicated by the...

Unitech Ltd. Compensation Obligations in Delayed Possession Cases: A Landmark Judgment

Date: Jun 9, 2015

Unitech Ltd. Compensation Obligations in Delayed Possession Cases: A Landmark Judgment Introduction The case of Satish Kumar Pandey v. Unitech Ltd., adjudicated by the National Consumer Disputes...

Comprehensive Commentary on Visual Graphics Computing Services India Pvt. Limited v. CIT

Date: May 30, 2015

Visual Graphics Computing Services India Pvt. Limited v. CIT: Landmark Rulings on Depreciation and Section 10A Deductions Introduction The case of Visual Graphics Computing Services India Pvt....

Vicarious Liability of Banks for Employee Fraud Under Consumer Protection Act: Insights from Punjab National Bank v. Sh. Hari Ram Yadav

Date: May 28, 2015

Vicarious Liability of Banks for Employee Fraud Under Consumer Protection Act: Insights from Punjab National Bank v. Sh. Hari Ram Yadav Introduction The case of Punjab National Bank v. Sh. Hari Ram...