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All Tribunals Case Commentaries

Clarification on the Effect of Stay Orders in Insolvency Proceedings: Ashok Kumar Tyagi v. UCO Bank

Clarification on the Effect of Stay Orders in Insolvency Proceedings: Ashok Kumar Tyagi v. UCO Bank

Date: Nov 22, 2022
Clarification on the Effect of Stay Orders in Insolvency Proceedings: Ashok Kumar Tyagi v. UCO Bank Introduction The case of Ashok Kumar Tyagi v. UCO Bank and Anr. adjudicated by the National Company...
Reappraisal of Unexplained Cash Under Section 69A: Insights from Manisha Punshi v. Income Tax Officer, Bhatapara

Reappraisal of Unexplained Cash Under Section 69A: Insights from Manisha Punshi v. Income Tax Officer, Bhatapara

Date: Nov 22, 2022
Reappraisal of Unexplained Cash Under Section 69A: Insights from Manisha Punshi v. Income Tax Officer, Bhatapara Introduction The case of Manisha Punshi, Bhatapara v. Income Tax Officer, Bhatapara...
NCLAT Establishes Comprehensive Guidelines for Evaluating Settlement Proposals under Section 12A in CIRP

NCLAT Establishes Comprehensive Guidelines for Evaluating Settlement Proposals under Section 12A in CIRP

Date: Nov 22, 2022
NCLAT Establishes Comprehensive Guidelines for Evaluating Settlement Proposals under Section 12A in CIRP Introduction The case of Sanjeev Mahajan v. Indian Bank (Erstwhile Allahabad Bank) & Ors...
Defining 'Consumer' in Real Estate and Developer Accountability: Analysis of CHIRAG AGGARWAL & ANR. v. M/S. ANSAL PHALAK INFRASTRUCTURE PVT. LTD.

Defining 'Consumer' in Real Estate and Developer Accountability: Analysis of CHIRAG AGGARWAL & ANR. v. M/S. ANSAL PHALAK INFRASTRUCTURE PVT. LTD.

Date: Nov 22, 2022
Defining 'Consumer' in Real Estate and Developer Accountability: Analysis of CHIRAG AGGARWAL & ANR. v. M/S. ANSAL PHALAK INFRASTRUCTURE PVT. LTD. Introduction The case of CHIRAG AGGARWAL & ANR. v....
Debt Recovery Tribunal on Interest and Principal Recovery: Comprehensive Analysis of ICICI Bank Limited v. Jyoti Malik

Debt Recovery Tribunal on Interest and Principal Recovery: Comprehensive Analysis of ICICI Bank Limited v. Jyoti Malik

Date: Nov 22, 2022
Debt Recovery Tribunal on Interest and Principal Recovery: Comprehensive Analysis of ICICI Bank Limited v. Jyoti Malik 1. Introduction The case of ICICI Bank Limited v. Jyoti Malik adjudicated by the...
Kotak Mahindra Bank v. Mandeep Singh: Reinforcing Debt Recovery and Enforcement Mechanisms under the RDB Act

Kotak Mahindra Bank v. Mandeep Singh: Reinforcing Debt Recovery and Enforcement Mechanisms under the RDB Act

Date: Nov 22, 2022
Kotak Mahindra Bank v. Mandeep Singh: Reinforcing Debt Recovery and Enforcement Mechanisms under the RDB Act Introduction The case of Kotak Mahindra Bank Limited v. Mandeep Singh & Ors. adjudicated...
Mandatory Timely Filing of Returns for Tax Exemptions: Telangana Working Journalists Welfare Fund v. ITO

Mandatory Timely Filing of Returns for Tax Exemptions: Telangana Working Journalists Welfare Fund v. ITO

Date: Nov 22, 2022
Mandatory Timely Filing of Returns for Tax Exemptions: Telangana Working Journalists Welfare Fund v. ITO Introduction The case of Telangana Working Journalists Welfare Fund, Hyderabad v. ITO...
Strict Adherence to Limitation Periods in Transfer Pricing Assessments: Verizon Data Services Case

Strict Adherence to Limitation Periods in Transfer Pricing Assessments: Verizon Data Services Case

Date: Nov 19, 2022
Strict Adherence to Limitation Periods in Transfer Pricing Assessments: Verizon Data Services Case Introduction In the landmark case of Verizon Data Services India Pvt. Ltd. v. Income Tax Officer,...
Employer and Insurer Liability under Salary Savings Insurance Scheme: Arati Singh v. FCI

Employer and Insurer Liability under Salary Savings Insurance Scheme: Arati Singh v. FCI

Date: Nov 18, 2022
Employer and Insurer Liability under Salary Savings Insurance Scheme: Arati Singh v. Food Corporation of India Introduction The judicial decision in Arati Singh v. The Area Manager, Food Corporation...
Clarifying the Legitimacy of Partner Capital Contributions and Unsecured Loans: Insights from Assistant Commissioner of Income Tax v. KTMR Metals Industries

Clarifying the Legitimacy of Partner Capital Contributions and Unsecured Loans: Insights from Assistant Commissioner of Income Tax v. KTMR Metals Industries

Date: Nov 18, 2022
Clarifying the Legitimacy of Partner Capital Contributions and Unsecured Loans: Insights from Assistant Commissioner of Income Tax v. KTMR Metals Industries Introduction The case of Assistant...
Sri. Pavan Kandkur v. Principal Commissioner of Income Tax: Affirming Immunity under the Direct Tax Vivad Se Vishwas Scheme Against Section 263 Proceedings

Sri. Pavan Kandkur v. Principal Commissioner of Income Tax: Affirming Immunity under the Direct Tax Vivad Se Vishwas Scheme Against Section 263 Proceedings

Date: Nov 18, 2022
Sri. Pavan Kandkur v. Principal Commissioner of Income Tax: Affirming Immunity under the Direct Tax Vivad Se Vishwas Scheme Against Section 263 Proceedings Introduction The case of Sri. Pavan...
Income Tax Appellate Tribunal Affirms Retroactive Applicability of Section 12A Registration for NGOs

Income Tax Appellate Tribunal Affirms Retroactive Applicability of Section 12A Registration for NGOs

Date: Nov 17, 2022
Income Tax Appellate Tribunal Affirms Retroactive Applicability of Section 12A Registration for NGOs Introduction The case of M/s. Leh Nutrition Project vs. The Dy. Commissioner of Income-tax,...
Exemption Eligibility under Section 11 Despite Procedural Non-Compliance: Analysis of M/s. Shardaben Education Trust v. Income Tax Officer

Exemption Eligibility under Section 11 Despite Procedural Non-Compliance: Analysis of M/s. Shardaben Education Trust v. Income Tax Officer

Date: Nov 17, 2022
Exemption Eligibility under Section 11 Despite Procedural Non-Compliance: Analysis of M/s. Shardaben Education Trust v. Income Tax Officer Introduction The case of M/s. Shardaben Education Trust,...
N.K. Industries Ltd. vs. DCIT: Clarifying Speculative vs. Genuine Business Losses and Deductibility of Transaction Charges

N.K. Industries Ltd. vs. DCIT: Clarifying Speculative vs. Genuine Business Losses and Deductibility of Transaction Charges

Date: Nov 17, 2022
N.K. Industries Ltd. vs. DCIT: Clarifying Speculative vs. Genuine Business Losses and Deductibility of Transaction Charges Introduction The case of N.K. Industries Ltd., Ahmedabad v. DCIT,...
Partial Disallowance of Bogus Subcontracting Expenses: DCIT vs. Ultra Tech Transmission

Partial Disallowance of Bogus Subcontracting Expenses: DCIT vs. Ultra Tech Transmission

Date: Nov 17, 2022
Partial Disallowance of Bogus Subcontracting Expenses: DCIT vs. Ultra Tech Transmission Introduction The case of DCIT, Central Circle-3, Baroda v. M/s. Ultra Tech Transmission Pvt. Ltd. adjudicated...
IBC Precedent: Financial Debt Includes Accrued Interest – BASE Realtors Pvt. Ltd. v. Grand Realcon Pvt. Ltd.

IBC Precedent: Financial Debt Includes Accrued Interest – BASE Realtors Pvt. Ltd. v. Grand Realcon Pvt. Ltd.

Date: Nov 16, 2022
IBC Precedent: Financial Debt Includes Accrued Interest – BASE Realtors Pvt. Ltd. v. Grand Realcon Pvt. Ltd. Introduction The case of BASE Realtors Private Limited v. Grand Realcon Private Limited...
Shri Amarjeet Singh Mourya v. Manager, Royal Enfield & ORS - Comprehensive Legal Commentary

Shri Amarjeet Singh Mourya v. Manager, Royal Enfield & ORS - Comprehensive Legal Commentary

Date: Nov 16, 2022
Shri Amarjeet Singh Mourya v. Manager, Royal Enfield & ORS: Establishing New Precedents in Consumer Rights Introduction The case of Shri Amarjeet Singh Mourya v. Manager, Royal Enfield & ORS. was...
Strengthening Consortium Lending Protocols: Insights from Rakshit Dhirajlal Doshi v. IDBI Bank Ltd. and Ors.

Strengthening Consortium Lending Protocols: Insights from Rakshit Dhirajlal Doshi v. IDBI Bank Ltd. and Ors.

Date: Nov 16, 2022
Strengthening Consortium Lending Protocols: Insights from Rakshit Dhirajlal Doshi v. IDBI Bank Ltd. and Ors. Introduction The case of Rakshit Dhirajlal Doshi v. IDBI Bank Ltd. and Ors. adjudicated by...
Strict Enforcement of Insurance Policy Exclusions on Packing Deficiencies: Tetra Pak vs United India Insurance

Strict Enforcement of Insurance Policy Exclusions on Packing Deficiencies: Tetra Pak vs United India Insurance

Date: Nov 16, 2022
Strict Enforcement of Insurance Policy Exclusions on Packing Deficiencies: Tetra Pak India Pvt Ltd vs United India Insurance Company Ltd Introduction The case of M/s Tetra Pak India Private Limited...
Limitation of Revision Powers under Section 263: Insights from M/s J.C. Sharma & Sons v. Pr. CIT

Limitation of Revision Powers under Section 263: Insights from M/s J.C. Sharma & Sons v. Pr. CIT

Date: Nov 15, 2022
Limitation of Revision Powers under Section 263: Insights from M/s J.C. Sharma & Sons v. Pr. CIT Introduction The case of M/s J.C.Sharma & Sons, Bhopal v. Pr. CIT -2, Bhopal adjudicated by the Income...
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