All Tribunals Case Commentaries

Defamation of Seed Quality Standards: Maharashtra Hybrid Seeds Co. Ltd. v. Garapati Srinivas Rao

Date: Feb 13, 2014

Defamation of Seed Quality Standards: Maharashtra Hybrid Seeds Co. Ltd. v. Garapati Srinivas Rao Introduction The case of Maharashtra Hybrid Seeds Company Limited v. Garapati Srinivas Rao was...

Ito v. Divyajyothi Credit Co-Operative Society Ltd.: Clarifying Eligibility for Section 80P Deductions

Date: Feb 8, 2014

Ito v. Divyajyothi Credit Co-Operative Society Ltd.: Clarifying Eligibility for Section 80P Deductions Introduction The case of Ito v. Divyajyothi Credit Co-Operative Society Ltd. adjudicated by the...

National Green Tribunal's Landmark Judgment on Rohtang Pass: Balancing Tourism and Environmental Sustainability

Date: Feb 7, 2014

National Green Tribunal's Landmark Judgment on Rohtang Pass: Balancing Tourism and Environmental Sustainability Introduction The National Green Tribunal (NGT) delivered a seminal judgment on February...

Strict Adherence to Policy Terms Affirmed in New India Assurance v. Jhakhar

Date: Feb 7, 2014

Strict Adherence to Policy Terms Affirmed in New India Assurance Co. Ltd. v. Birbal Singh Jhakhar Introduction The case of New India Assurance Company Ltd. v. Birbal Singh Jhakhar adjudicated by the...

Establishing Liability of Utility Providers for Negligence in Maintenance: Munesh Devi v. U.P. Power Corporation Ltd.

Date: Feb 4, 2014

Establishing Liability of Utility Providers for Negligence in Maintenance: Munesh Devi v. U.P. Power Corporation Ltd. Introduction The case of Munesh Devi v. U.P. Power Corporation Ltd. was...

Enforcement of SEBI’s Anti-Manipulation Provisions: Scope Vyapar Pvt. Ltd. v. SEBI

Date: Feb 1, 2014

Enforcement of SEBI’s Anti-Manipulation Provisions: Scope Vyapar Pvt. Ltd. v. SEBI Introduction The case of Scope Vyapar Pvt. Ltd. v. Securities and Exchange Board of India (SEBI) adjudicated by the...

Eligibility of Section 80IB(10) Deductions Under Section 153A Assessments: A Comprehensive Analysis of Malpani Estates v. Assistant Commissioner of Income-tax

Date: Jan 31, 2014

Eligibility of Section 80IB(10) Deductions Under Section 153A Assessments: A Comprehensive Analysis of Malpani Estates v. Assistant Commissioner of Income-tax Introduction The case of Malpani Estates...

Establishing Dealer Liability and Burden of Proof in Consumer Disputes: Jaswinder Singh v. M/S. Punjab Pesticides & Seeds & Ors.

Date: Jan 31, 2014

Establishing Dealer Liability and Burden of Proof in Consumer Disputes: Jaswinder Singh v. M/S. Punjab Pesticides & Seeds & Ors. Introduction The case of Jaswinder Singh v. M/S. Punjab Pesticides &...

DRAT Upholds Importance of Procedural Compliance under SARFAESI Act in Property Foreclosure

Date: Jan 28, 2014

DRAT Upholds Importance of Procedural Compliance under SARFAESI Act in Property Foreclosure Introduction The case of Ram Pal & Associates & Ors. v. Rahul Motors Pvt. Ltd. & Ors. adjudicated by the...

Gurdaspur Improvement Trust v. Deputy Commissioner of Income Tax: Upholding Section 11 Exemptions

Date: Jan 24, 2014

Gurdaspur Improvement Trust v. Deputy Commissioner of Income Tax: Upholding Section 11 Exemptions Introduction The case of Deputy Commissioner Of Income Tax, Circle-Vi, Pathankot v. M/S. Gurdaspur...

SEBI Interim Order: Joint Venture Participation Projects Classified as Collective Investment Schemes

Date: Jan 24, 2014

SEBI Interim Order: Joint Venture Participation Projects Classified as Collective Investment Schemes Introduction On January 23, 2014, the Securities and Exchange Board of India (SEBI) issued an...

National Green Tribunal Upholds Authority to Levy Authorization Fees under BMW Rules

Date: Jan 23, 2014

National Green Tribunal Upholds Authority to Levy Authorization Fees under BMW Rules Introduction The case of Indian Medical Associations v. Union Of India was adjudicated by the National Green...

Recognition of Revenue Through Supplementary Agreements: Central Circle-2 Hyderabad v. Universal Realtors Pvt. Ltd.

Date: Jan 21, 2014

Recognition of Revenue Through Supplementary Agreements: Central Circle-2 Hyderabad v. Universal Realtors Pvt. Ltd. Introduction In the case of Central Circle-2 Hyderabad v. M/S. Universal Realtors...

Competition Commission Establishes BCCI's Abuse of Dominance in Indian Cricket Market

Date: Jan 17, 2014

Competition Commission Establishes BCCI's Abuse of Dominance in Indian Cricket Market Introduction The case of Pan India Infra Projects Private Limited v. Board Of Control For Cricket In India (BCCI)...

Disallowance of 50% IDC and IEDC in Transmission Tariff: Insights from Power Grid Corp. v. CERC

Date: Jan 17, 2014

Disallowance of 50% IDC and IEDC in Transmission Tariff: Insights from Power Grid Corp. v. CERC Introduction The case of Power Grid Corporation of India Ltd. v. Central Electricity Regulatory...

No Disallowance Under Section 14A Without Expenditure for Exempt Income: Garware Wall Ropes Ltd. v. CIT

Date: Jan 16, 2014

No Disallowance Under Section 14A Without Expenditure for Exempt Income: Garware Wall Ropes Ltd. v. CIT 1. Introduction The case of Garware Wall Ropes Ltd. v. Additional Commissioner of Income-tax...

Taxability of Interest on Excess Compensation under Section 28 of the Land Acquisition Act, 1894: Manjet Singh (HUF) v. Union of India

Date: Jan 15, 2014

Taxability of Interest on Excess Compensation under Section 28 of the Land Acquisition Act, 1894: Manjet Singh (HUF) v. Union of India Introduction The case of Manjet Singh (HUF) Karta Manjeet Singh...

No Retrospective Application of Tariff Regulations: Reliance Industries v. Petroleum & NG Regulatory Board

Date: Jan 7, 2014

No Retrospective Application of Tariff Regulations: Reliance Industries v. Petroleum & NG Regulatory Board Introduction The case of Reliance Industries Limited v. Petroleum & Natural Gas Regulatory...

Clarifying Aiding and Abetting in Securities Fraud: Insights from SEBI's Verdict on Ms. Veena Kotecha

Date: Jan 4, 2014

Clarifying Aiding and Abetting in Securities Fraud: Insights from SEBI's Verdict on Ms. Veena Kotecha Introduction The Securities and Exchange Board of India (SEBI) plays a pivotal role in regulating...

SEBI Upholds Prohibition of Aiding and Abetting Fraudulent Trade Practices: The Teakwood Management Services Pvt. Ltd. Case

Date: Jan 4, 2014

SEBI Upholds Prohibition of Aiding and Abetting Fraudulent Trade Practices: The Teakwood Management Services Pvt. Ltd. Case Introduction The Securities and Exchange Board of India (SEBI) in Appeal...