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All Tribunals Case Commentaries

Reevaluation of Comparable Selection in Transfer Pricing: Continuum India Pvt. Ltd. v. CIT(A)

Reevaluation of Comparable Selection in Transfer Pricing: Continuum India Pvt. Ltd. v. CIT(A)

Date: Oct 25, 2013
Reevaluation of Comparable Selection in Transfer Pricing: M/S. B.A Continuum India Pvt. Ltd. v. CIT(A) Introduction The case of M/S. B.A Continuum India Pvt. Ltd., Hyderabad v. The Assistant...
Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT

Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT

Date: Oct 12, 2013
Allowability of Commission Expenses and Burden of Proof: Kanu Kitchen Kulture Pvt. Ltd. v. CIT Introduction The case of Kanu Kitchen Kulture Pvt. Ltd. v. Commissioner of Income Tax (CIT) adjudicated...
Admissibility of Cenvat Credit Based on Documentary Evidence: Chandan Steel Ltd. v. Commissioner of Central Excise & S.T., Vapi

Admissibility of Cenvat Credit Based on Documentary Evidence: Chandan Steel Ltd. v. Commissioner of Central Excise & S.T., Vapi

Date: Oct 11, 2013
Admissibility of Cenvat Credit Based on Documentary Evidence: Chandan Steel Ltd. v. Commissioner of Central Excise & S.T., Vapi Introduction The case of Chandan Steel Ltd. v. Commissioner of Central...
Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A

Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A

Date: Oct 10, 2013
Tribunal Upholds Reclassification of Business Units and Clarifies Deductions under Section 10A Introduction The case of M/S. Virtusa (India) Pvt. Ltd. Hyderabad v. The Deputy Commissioner Of...
Strict Compliance with Policy Terms Affirmed in Harish Kumar Chadha v. Bajaj Allianz Life Insurance Co. Ltd.

Strict Compliance with Policy Terms Affirmed in Harish Kumar Chadha v. Bajaj Allianz Life Insurance Co. Ltd.

Date: Oct 8, 2013
Strict Compliance with Policy Terms Affirmed in Harish Kumar Chadha v. Bajaj Allianz Life Insurance Co. Ltd. 1. Introduction The case of Harish Kumar Chadha v. Manager Bajaj Allianz Life Insurance...
Clarifying 'Consumer' Status in Real Estate Transactions: Anil Dutt v. Business Park Town Planners Ltd.

Clarifying 'Consumer' Status in Real Estate Transactions: Anil Dutt v. Business Park Town Planners Ltd.

Date: Oct 2, 2013
Clarifying 'Consumer' Status in Real Estate Transactions: Anil Dutt v. Business Park Town Planners Ltd. Introduction The case of Anil Dutt v. Business Park Town Planners Ltd. (BPTP) adjudicated by...
SEBI v. Prayag Infotech Hi-Rise Ltd: Landmark Judgment on Public Issue Compliance

SEBI v. Prayag Infotech Hi-Rise Ltd: Landmark Judgment on Public Issue Compliance

Date: Oct 1, 2013
SEBI v. Prayag Infotech Hi-Rise Ltd: Landmark Judgment on Public Issue Compliance Introduction The Securities and Exchange Board of India (SEBI) issued a significant judgment against Prayag Infotech...
SEBI Orders against MVL Ltd.: A Landmark Ruling on Collective Investment Schemes

SEBI Orders against MVL Ltd.: A Landmark Ruling on Collective Investment Schemes

Date: Sep 27, 2013
SEBI Orders against MVL Ltd.: A Landmark Ruling on Collective Investment Schemes Introduction On September 26, 2013, the Securities and Exchange Board of India (SEBI) issued a pivotal order in the...
Reaffirming Natural Justice and Evidentiary Standards in Central Excise Adjudications: Arya Fibres Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad-II

Reaffirming Natural Justice and Evidentiary Standards in Central Excise Adjudications: Arya Fibres Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad-II

Date: Sep 27, 2013
Reaffirming Natural Justice and Evidentiary Standards in Central Excise Adjudications: Arya Fibres Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad-II Introduction The case of Arya Fibres Pvt. Ltd. v....
Application of Clean Hands Doctrine in Consumer Protection: Tata Motors Ltd. v. Hazoor Maharaj Baba Des Rajji Chela Baba Dewa Singhji

Application of Clean Hands Doctrine in Consumer Protection: Tata Motors Ltd. v. Hazoor Maharaj Baba Des Rajji Chela Baba Dewa Singhji

Date: Sep 26, 2013
Application of Clean Hands Doctrine in Consumer Protection: Tata Motors Ltd. v. Hazoor Maharaj Baba Des Rajji Chela Baba Dewa Singhji Introduction In the landmark case of Tata Motors Ltd. v. Hazoor...
CESTAT Judgment on Limitation Period for Cash Refund under Cenvat Credit Rules

CESTAT Judgment on Limitation Period for Cash Refund under Cenvat Credit Rules

Date: Sep 17, 2013
CESTAT Judgment on Limitation Period for Cash Refund under Cenvat Credit Rules Introduction The case of M/S. Deepak Spinners Ltd. v. CCE, Indore was adjudicated by the Customs, Excise and Service Tax...
Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad

Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad

Date: Sep 14, 2013
Tribunal Upholds Inclusion of Disallowances under Section 40(a)(ia) in Computing Section 10A Deductions: Infotech Enterprises Ltd. v. Addl. CIT, Hyderabad Introduction The case of Infotech...
Rajesh N. Jhaveri v. Securities And Exchange Board Of India: Establishing Burden of Proof in Market Manipulation Cases

Rajesh N. Jhaveri v. Securities And Exchange Board Of India: Establishing Burden of Proof in Market Manipulation Cases

Date: Sep 14, 2013
Rajesh N. Jhaveri v. Securities And Exchange Board Of India: Establishing Burden of Proof in Market Manipulation Cases Introduction The case of Rajesh N. Jhaveri v. Securities And Exchange Board Of...
SEBI Prohibits Unregistered Collective Investment Scheme Conducted by KBCL India Limited and Directors

SEBI Prohibits Unregistered Collective Investment Scheme Conducted by KBCL India Limited and Directors

Date: Sep 13, 2013
SEBI Prohibits Unregistered Collective Investment Scheme Conducted by KBCL India Limited and Directors Introduction On September 12, 2013, the Securities and Exchange Board of India (SEBI) issued an...
Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A)

Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A)

Date: Sep 7, 2013
Bharti Auto v. Commissioner of Income-tax-II, Rajkot: Broadening TCS Obligations on Traders in Scrap Sales and Retroactive Application of Section 206C(6A) Introduction The case of Bharti Auto...
Exclusion of Free Supplies in Gross Amount Charged for Service Tax under Section 67: Bhayana Builders Decision

Exclusion of Free Supplies in Gross Amount Charged for Service Tax under Section 67: Bhayana Builders Decision

Date: Sep 7, 2013
Exclusion of Free Supplies in Gross Amount Charged for Service Tax under Section 67: Bhayana Builders Decision Introduction The case of Bhayana Builders (P) Ltd. v. Commissioner Of Service Tax, Delhi...
Defective Agricultural Seeds: Precedent Set in Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao Borkar

Defective Agricultural Seeds: Precedent Set in Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao Borkar

Date: Sep 7, 2013
Defective Agricultural Seeds: Precedent Set in Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao Borkar Introduction The case of Maharashtra State Seeds Corporation Ltd. v. Arvind Bajirao...
Comprehensive Commentary: Defining Capital Assets and Agricultural Land Exemption in Income Tax - Kapil Chit Funds Pvt. Ltd. v. Ito

Comprehensive Commentary: Defining Capital Assets and Agricultural Land Exemption in Income Tax - Kapil Chit Funds Pvt. Ltd. v. Ito

Date: Sep 6, 2013
Defining Capital Assets and Agricultural Land Exemption in Income Tax Introduction The case of Kapil Chit Funds Pvt. Ltd. v. Ito, adjudicated by the Income Tax Appellate Tribunal on September 5,...
SEBI Tribunal Quashes Penalty on S.P.J. Stock Brokers Pvt. Ltd. for Synchronized Trading Practices

SEBI Tribunal Quashes Penalty on S.P.J. Stock Brokers Pvt. Ltd. for Synchronized Trading Practices

Date: Sep 5, 2013
SEBI Tribunal Quashes Penalty on S.P.J. Stock Brokers Pvt. Ltd. for Synchronized Trading Practices Introduction The case of S.P.J. Stock Brokers Pvt. Ltd. v. Securities and Exchange Board of India...
Adherence to Composite Recruitment Method Affirmed in T.M. Sampath v. Union of India

Adherence to Composite Recruitment Method Affirmed in T.M. Sampath v. Union of India

Date: Aug 31, 2013
Adherence to Composite Recruitment Method Affirmed in T.M. Sampath v. Union of India Introduction The case of T.M. Sampath v. Union Of India was adjudicated by the Central Administrative Tribunal on...
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