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All Tribunals Case Commentaries

Natma Securities Ltd v. ACIT: Landmark Ruling on TDS Payment Timelines

Natma Securities Ltd v. ACIT: Landmark Ruling on TDS Payment Timelines

Date: Dec 1, 2022
Natma Securities Ltd v. ACIT: Landmark Ruling on TDS Payment Timelines Introduction The case of Natma Securities Ltd, New Delhi v. ACIT, Circle-76(1), New Delhi adjudicated by the Income Tax...
SEBI Judgment on 'Fit and Proper Person' Criteria for Commodity Brokers: A Comprehensive Analysis

SEBI Judgment on 'Fit and Proper Person' Criteria for Commodity Brokers: A Comprehensive Analysis

Date: Nov 30, 2022
SEBI Judgment on 'Fit and Proper Person' Criteria for Commodity Brokers: A Comprehensive Analysis Introduction The Securities and Exchange Board of India (SEBI) rendered a pivotal judgment on...
Tribunal Reverses Section 68 Addition Due to Inconsistent Assessment of Cash Deposits: Rahul Cold Storage v. Income Tax Officer

Tribunal Reverses Section 68 Addition Due to Inconsistent Assessment of Cash Deposits: Rahul Cold Storage v. Income Tax Officer

Date: Nov 30, 2022
Tribunal Reverses Section 68 Addition Due to Inconsistent Assessment of Cash Deposits: Rahul Cold Storage v. Income Tax Officer Introduction The case of Rahul Cold Storage, Dhamtari v. Income Tax...
ITA Tribunal Reinforces Principle of Natural Justice in Fresh Adjudication of Income Tax Appeals

ITA Tribunal Reinforces Principle of Natural Justice in Fresh Adjudication of Income Tax Appeals

Date: Nov 30, 2022
ITA Tribunal Reinforces Principle of Natural Justice in Fresh Adjudication of Income Tax Appeals Introduction The case of Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad v. Agri Gold...
Mandatory Inclusion of Document Identification Number (DIN) in Tax Orders: A Landmark Decision by ITAT Kolkata

Mandatory Inclusion of Document Identification Number (DIN) in Tax Orders: A Landmark Decision by ITAT Kolkata

Date: Nov 30, 2022
Mandatory Inclusion of Document Identification Number (DIN) in Tax Orders: A Landmark Decision by ITAT Kolkata Introduction The case of Shri Mahesh Kumar Sureka v. PCIT-13, Kolkata adjudicated by the...
Invalid Jurisdiction of Assessing Officer: Landmark Judgment in M/s Adarsh Rice Mill v. Income Tax Officer, Raipur

Invalid Jurisdiction of Assessing Officer: Landmark Judgment in M/s Adarsh Rice Mill v. Income Tax Officer, Raipur

Date: Nov 30, 2022
Invalid Jurisdiction of Assessing Officer: Landmark Judgment in M/s Adarsh Rice Mill v. Income Tax Officer, Raipur Introduction The case of M/s Adarsh Rice Mill, Raipur v. Income Tax Officer, Ward...
Reaffirmation of Article 311(2)(b) in Police Misconduct Cases: Manohar Lal v. Commissioner of Police

Reaffirmation of Article 311(2)(b) in Police Misconduct Cases: Manohar Lal v. Commissioner of Police

Date: Nov 30, 2022
Reaffirmation of Article 311(2)(b) in Police Misconduct Cases: Manohar Lal v. Commissioner of Police Introduction The case of Manohar Lal v. Commissioner of Police adjudicated by the Central...
Admission of Additional Evidence under Rule 46A: ITAT Delhi Bench's Perspective in Mayur Batra v. ACIT

Admission of Additional Evidence under Rule 46A: ITAT Delhi Bench's Perspective in Mayur Batra v. ACIT

Date: Nov 29, 2022
Admission of Additional Evidence under Rule 46A: ITAT Delhi Bench's Perspective in Mayur Batra v. ACIT Introduction The case of Mayur Batra v. ACIT, Circle-61(1), New Delhi adjudicated by the Income...
Clarifying the Burden of Proof under Section 68: Vaishnavi Bullion Pvt Ltd. vs. Asst. Commissioner of Income Tax

Clarifying the Burden of Proof under Section 68: Vaishnavi Bullion Pvt Ltd. vs. Asst. Commissioner of Income Tax

Date: Nov 29, 2022
Clarifying the Burden of Proof under Section 68: Vaishnavi Bullion Pvt Ltd. vs. Asst. Commissioner of Income Tax Introduction The case of Vaishnavi Bullion Private Limited, Hyderabad v. Asst....
Strengthening Debt Recovery Mechanisms: Insights from State Bank of India v. M/s S.K. Rice Mills

Strengthening Debt Recovery Mechanisms: Insights from State Bank of India v. M/s S.K. Rice Mills

Date: Nov 26, 2022
Strengthening Debt Recovery Mechanisms: Insights from State Bank of India v. M/s S.K. Rice Mills Introduction The case of State Bank of India (SBI) v. M/s S.K. Rice Mills & Others adjudicated by the...
RERA Chennai Adjudication: Mandating Refunds for Project Delays - A Landmark Judgment

RERA Chennai Adjudication: Mandating Refunds for Project Delays - A Landmark Judgment

Date: Nov 26, 2022
RERA Chennai Adjudication: Mandating Refunds for Project Delays - A Landmark Judgment Introduction The case titled S. Harish Kumar, Kalidasa Shankaran, and V.B. Tharani v. Marg Properties Ltd.,...
Timely Payment of Employee Contributions: Insights from M/s. Suresh Electricals v. DCIT

Timely Payment of Employee Contributions: Insights from M/s. Suresh Electricals v. DCIT

Date: Nov 26, 2022
Timely Payment of Employee Contributions: Insights from M/s. Suresh Electricals v. DCIT Introduction The case of M/s. Suresh Electricals, Bellary versus The Deputy Commissioner of Income Tax (ITA...
ITAT Jaipur Reinforces the Distinct Separation between Assessment and Penalty Proceedings: Implications of Section 263

ITAT Jaipur Reinforces the Distinct Separation between Assessment and Penalty Proceedings: Implications of Section 263

Date: Nov 26, 2022
ITAT Jaipur Reinforces the Distinct Separation between Assessment and Penalty Proceedings: Implications of Section 263 Introduction In the landmark case Harish Jain, Jaipur v. PCIT (Central), Jaipur,...
Impermissibility of Methodological Changes in Tariff Truing Up: Insights from Noida Power Co. Ltd. v. UPERC (2022)

Impermissibility of Methodological Changes in Tariff Truing Up: Insights from Noida Power Co. Ltd. v. UPERC (2022)

Date: Nov 25, 2022
Impermissibility of Methodological Changes in Tariff Truing Up: Insights from Noida Power Co. Ltd. v. Uttar Pradesh Electricity Regulatory Commission (2022) Introduction The case of Noida Power...
Strict Enforcement of Appeal Deadlines under Insolvency & Bankruptcy Code: Insights from M.K. Resely v. Union Bank of India

Strict Enforcement of Appeal Deadlines under Insolvency & Bankruptcy Code: Insights from M.K. Resely v. Union Bank of India

Date: Nov 25, 2022
Strict Enforcement of Appeal Deadlines under Insolvency & Bankruptcy Code: Insights from M.K. Resely v. Union Bank of India Introduction The case of M.K. Resely v. Union Bank of India - Erattupetta...
DRT Mumbai Sets Precedent: Strict Compliance Required for SARFAESI Act Notices

DRT Mumbai Sets Precedent: Strict Compliance Required for SARFAESI Act Notices

Date: Nov 25, 2022
DRT Mumbai Sets Precedent: Strict Compliance Required for SARFAESI Act Notices Introduction The case of M/S Nyka Steel Pvt Ltd. v. UCO Bank adjudicated by the Debts Recovery Tribunal (DRT) No.2,...
Section 36(1)(va) Deduction: Cemetile Industries v. Income-Tax Officer Establishes Strict Compliance Requirements

Section 36(1)(va) Deduction: Cemetile Industries v. Income-Tax Officer Establishes Strict Compliance Requirements

Date: Nov 24, 2022
Section 36(1)(va) Deduction: Cemetile Industries v. Income-Tax Officer Establishes Strict Compliance Requirements Introduction In the landmark case of Cemetile Industries, Pune v. Income-Tax Officer,...
GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis

GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis

Date: Nov 23, 2022
GST Exemption for Subcontracted Examination Services: AAAR Decision Analysis Introduction The case of M/s. Magnetic Infotech Pvt. Ltd. versus the Appellate Authority for Advance Ruling (AAAR),...
Anand Mining Corporation v. Dy. CIT: Defining Speculative Transactions in Business Income Set-Offs

Anand Mining Corporation v. Dy. CIT: Defining Speculative Transactions in Business Income Set-Offs

Date: Nov 23, 2022
Anand Mining Corporation v. Dy. CIT: Defining Speculative Transactions in Business Income Set-Offs Introduction The case of Anand Mining Corporation, Jabalpur v. Deputy Commissioner of Income Tax...
DIN Compliance in Income Tax Orders: Precedent Set by Smt. Sunita Agarwal v. ITO

DIN Compliance in Income Tax Orders: Precedent Set by Smt. Sunita Agarwal v. ITO

Date: Nov 23, 2022
DIN Compliance in Income Tax Orders: Precedent Set by Smt. Sunita Agarwal v. ITO Introduction The case of Smt. Sunita Agarwal, Kolkata v. ITO, Ward-43(6), Kolkata adjudicated by the Income Tax...
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