All Tribunals Case Commentaries

Ensuring Fair Hearing in CRZ Violations: Insights from Mrs. Isabela Perpetua Cardoz v. Goa Coastal Zone

Date: Jan 2, 2015

Ensuring Fair Hearing in CRZ Violations: Insights from Mrs. Isabela Perpetua Cardoz v. Goa Coastal Zone Introduction The case of Mrs. Isabela Perpetua Cardoz v. Goa Coastal Zone Management Authority...

Comprehensive Commentary on Selvel Advertising Pvt. Ltd. v. Deputy Commissioner Of Income-Tax, Circle-12, Kolkata

Date: Jan 2, 2015

Deduction under Section 80-IA: Insights from Selvel Advertising Pvt. Ltd. v. Deputy Commissioner Of Income-Tax, Circle-12, Kolkata Introduction The case of Deputy Commissioner Of Income-Tax,...

Judicial Propriety and Res Judicata Principles in Eco-Environmental Litigation: NGT's Decision in Goa Paryavaran Savrakshan Sangharsh Samitee v. Sh. Rajaram Poiguinkar & Ors

Date: Jan 2, 2015

Judicial Propriety and Res Judicata Principles in Eco-Environmental Litigation: NGT's Decision in Goa Paryavaran Savrakshan Sangharsh Samitee v. Sh. Rajaram Poiguinkar & Ors Introduction The case of...

CRZ Demarcation and Final Authority Clarified: Insights from Indian Council For Envirolegal Action v. Union Of India

Date: Jan 2, 2015

CRZ Demarcation and Final Authority Clarified: Insights from Indian Council For Envirolegal Action v. Union Of India Introduction The case of Indian Council For Envirolegal Action v. Union Of India...

Ensuring Procedural Fairness in Coastal Zone Management: Insights from Mrs. Rosalina Mascarenhas v. Goa Coastal Zone Management Authority

Date: Jan 2, 2015

Ensuring Procedural Fairness in Coastal Zone Management: Insights from Mrs. Rosalina Mascarenhas v. Goa Coastal Zone Management Authority Introduction The case of Mrs. Rosalina Mascarenhas v. Goa...

NGT’s Comprehensive Framework for Ganga River Restoration Established in Indian Council for Enviro-Legal Action v. NGRBA & Ors.

Date: Jan 2, 2015

NGT’s Comprehensive Framework for Ganga River Restoration Established in Indian Council for Enviro-Legal Action v. NGRBA & Ors. Introduction The case of Indian Council For Enviro-Legal Action v....

Exemption under Business Auxiliary Services for Export-Oriented Textile Manufacturers: Texyard International v. Commissioner of Central Excise, Trichy

Date: Jan 1, 2015

Exemption under Business Auxiliary Services for Export-Oriented Textile Manufacturers: Texyard International v. Commissioner of Central Excise, Trichy Introduction The case of Texyard International...

Prolifics Corporation Limited vs. Dy. Commissioner of Income Tax: Landmark Ruling on Transfer Pricing Adjustments

Date: Jan 1, 2015

Prolifics Corporation Limited vs. Dy. Commissioner of Income Tax: Landmark Ruling on Transfer Pricing Adjustments Introduction The case of Prolifics Corporation Limited (previously known as Semantic...

Runwal Developers Judgment: Interpretation of Completion Certificate Requirements under Section 80-IB(10)

Date: Dec 31, 2014

Runwal Developers Judgment: Interpretation of Completion Certificate Requirements under Section 80-IB(10) Introduction The Runwal Developers vs. Assistant Commissioner of Income Tax case, adjudicated...

The Suzlon Energy Limited MAT Computation and FBT Provision: A Landmark Judgment

Date: Dec 20, 2014

The Suzlon Energy Limited MAT Computation and FBT Provision: A Landmark Judgment Introduction The case of The A.C.I.T., (Osd) Circle-8, Ahmedabad v. Suzlon Energy Limited dealt with pivotal issues...

Strict Compliance with Policy Conditions in Insurance Claims: Shriram General Insurance Co. Ltd. v. Mahender Jat

Date: Dec 17, 2014

Strict Compliance with Policy Conditions in Insurance Claims: Shriram General Insurance Co. Ltd. v. Mahender Jat Introduction The case of Shriram General Insurance Co. Ltd. v. Mahender Jat...

Discharge Voucher Validity under Economic Duress: Insights from Garg Acrylics Ltd. vs. United India Insurance Co. Ltd.

Date: Dec 17, 2014

Discharge Voucher Validity under Economic Duress: Insights from Garg Acrylics Ltd. vs. United India Insurance Co. Ltd. Introduction The case of Garg Acrylics Ltd. vs. United India Insurance Co. Ltd....

Exclusion of a Comparable in Transfer Pricing: Ameriprise India Pvt. Ltd. v. CIT

Date: Dec 13, 2014

Exclusion of a Comparable in Transfer Pricing: Ameriprise India Pvt. Ltd. v. CIT Introduction The case of Ameriprise India Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated by the Income Tax...

Re-evaluating Revenue vs. Capital Expenditure: Insights from CIT v. Vatika Ltd.

Date: Dec 13, 2014

Re-evaluating Revenue vs. Capital Expenditure: Insights from CIT v. Vatika Ltd. Introduction The case of CIT v. Vatika Ltd. adjudicated by the Income Tax Appellate Tribunal (ITAT) on December 12,...

Estimation of Undisclosed Turnover: Insights from M/S. Dada Prints v. ACIT

Date: Dec 11, 2014

Estimation of Undisclosed Turnover: Insights from M/S. Dada Prints, Hyderabad v. ACIT, Circle 9(1) Hyderabad Introduction The case of M/S. Dada Prints, Hyderabad v. ACIT, Circle 9(1) Hyderabad dealt...

ITAT Validates Tribunal's Deletion of Section 68 Additions in Income Conversion Case

Date: Dec 11, 2014

ITAT Validates Tribunal's Deletion of Section 68 Additions in Income Conversion Case Introduction The case of Commissioner of Income-tax v. Shyam R. Pawar adjudicated by the Income Tax Appellate...

CESTAT Upholds Limitation in Service Tax Demand: Rochem Separation Systems Case Analysis

Date: Dec 11, 2014

CESTAT Upholds Limitation in Service Tax Demand: Rochem Separation Systems Case Analysis Introduction The case of Rochem Separation Systems (India) P. Ltd. v. Commissioner of S.T., Mumbai-I,...

Clarification on Section 153A Scope and Revenue Expenditure Deduction: Insights from M/S. Nandini Delux v. Asst. Commissioner Of Income Tax

Date: Dec 6, 2014

Clarification on Section 153A Scope and Revenue Expenditure Deduction: Insights from M/S. Nandini Delux v. Asst. Commissioner Of Income Tax Introduction The case of M/S. Nandini Delux v. Asst....

Proper Recording of Satisfaction Notes Under Section 153C: Aakash Arogya Mindir Pvt. Ltd. vs. DCIT

Date: Nov 29, 2014

Proper Recording of Satisfaction Notes Under Section 153C: Aakash Arogya Mindir Pvt. Ltd. vs. DCIT Introduction The case of Aakash Arogya Mindir Pvt. Ltd., Delhi v. DCIT, New Delhi adjudicated by the...

Shared Accountability in Real Estate Disputes: Randhir Singh v. Omaxe Chandigarh Extension Developers

Date: Nov 28, 2014

Shared Accountability in Real Estate Disputes: Randhir Singh v. Omaxe Chandigarh Extension Developers Introduction The case of Randhir Singh v. Omaxe Chandigarh Extension Developers (P) Ltd....