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All Tribunals Case Commentaries

Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty

Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty

Date: Jun 24, 2023
Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty Introduction The judgment in Kishor Digambar Patil vs Income Tax Officer, Ward-2(1), Nashik delivered by the Income...
Revenue Neutrality in Central Excise Valuation: Insights from Jai Balaji Industries Ltd v. Commissioner Of Central Excise, Bolpur

Revenue Neutrality in Central Excise Valuation: Insights from Jai Balaji Industries Ltd v. Commissioner Of Central Excise, Bolpur

Date: Jun 23, 2023
Revenue Neutrality in Central Excise Valuation: Insights from Jai Balaji Industries Ltd v. Commissioner Of Central Excise, Bolpur Introduction The case of Jai Balaji Industries Limited v....
Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT

Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT

Date: Jun 22, 2023
Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT Introduction The case of M/s. Shivam Finance, Basirhat v. ACIT, CIR-49(1), Kolkata adjudicated by...
Enforcement of Security Interests on Non-Agricultural Land: MS Durga Bhavani Agro Tech Industry v. Canara Bank

Enforcement of Security Interests on Non-Agricultural Land: MS Durga Bhavani Agro Tech Industry v. Canara Bank

Date: Jun 21, 2023
Enforcement of Security Interests on Non-Agricultural Land: MS Durga Bhavani Agro Tech Industry v. Canara Bank Introduction The case of MS Durga Bhavani Agro Tech Industry v. Canara Bank was...
Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment

Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment

Date: Jun 21, 2023
Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment Introduction The case of The Jhingran Coop Multipurpose Service Society Ltd. v. Income Tax Officer (TDS),...
Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT

Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT

Date: Jun 21, 2023
Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT 1. Introduction The case of Kalpesh Synthetics Pvt Ltd, Mumbai v. DCIT, CPC, Bangalore...
Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd.

Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd.

Date: Jun 17, 2023
Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd. Introduction In the case of DCIT-Circle-1(1)(1), Vadodara v....
Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment

Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment

Date: Jun 17, 2023
Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment Introduction The case of Hiraben Babubhai Patel Legal Heir of Babubhai Shankarbhai Patel vs. Principal Commissioner of...
Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue

Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue

Date: Jun 17, 2023
Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue Introduction The case of Sri. Gireeshshastri Shankarshastri Jeere, Gajendragad versus...
Shareholders Lack Locus Standi to Challenge Resolution Plans under the Insolvency and Bankruptcy Code: NCLAT's Landmark Judgment in Ravi Shankar Vedam v. TIFFINS Barytes

Shareholders Lack Locus Standi to Challenge Resolution Plans under the Insolvency and Bankruptcy Code: NCLAT's Landmark Judgment in Ravi Shankar Vedam v. TIFFINS Barytes

Date: Jun 14, 2023
Shareholders Lack Locus Standi to Challenge Resolution Plans under the Insolvency and Bankruptcy Code: NCLAT's Landmark Judgment in Ravi Shankar Vedam v. TIFFINS Barytes Introduction The case of Ravi...
No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT

No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT

Date: Jun 14, 2023
No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT Introduction The case of Nuovo Pignone International SRL v. DCIT addresses the crucial issue of...
Legality of Enhanced Compensation Demands in Housing Allotments: AWHO vs. HUDA

Legality of Enhanced Compensation Demands in Housing Allotments: AWHO vs. HUDA

Date: Jun 10, 2023
Legality of Enhanced Compensation Demands in Housing Allotments: Army Welfare Housing Organisation vs. Chief Administrator, HUDA & Anr. Case: Army Welfare Housing Organisation vs. Chief...
Financial Creditor Status in Insolvency Proceedings: Insights from Kohinoor Apparels Pvt Ltd v. ATS Infrastructure Ltd.

Financial Creditor Status in Insolvency Proceedings: Insights from Kohinoor Apparels Pvt Ltd v. ATS Infrastructure Ltd.

Date: Jun 10, 2023
Financial Creditor Status in Insolvency Proceedings: Insights from Kohinoor Apparels Pvt Ltd v. ATS Infrastructure Ltd. Introduction The recent judgment in the case of Kohinoor Apparels Private...
Non-recognition of Speculative Investors as Financial Creditors under IBC: Ranjit Rai Kohli & Ors v. ATS Infrastructure Limited

Non-recognition of Speculative Investors as Financial Creditors under IBC: Ranjit Rai Kohli & Ors v. ATS Infrastructure Limited

Date: Jun 10, 2023
Non-recognition of Speculative Investors as Financial Creditors under IBC: Ranjit Rai Kohli & Ors v. ATS Infrastructure Limited Introduction The case of Ranjit Rai Kohli & Others vs. ATS...
NCDRC Reinforces Procedural Mandates for Establishing Manufacturing Defects under Consumer Protection Act

NCDRC Reinforces Procedural Mandates for Establishing Manufacturing Defects under Consumer Protection Act

Date: Jun 6, 2023
NCDRC Reinforces Procedural Mandates for Establishing Manufacturing Defects under Consumer Protection Act Introduction The case of MANAGER, SUMITRA D. S. MOTORS Pvt. Ltd. v. RAJIV GUPTA & Anr....
Reaffirmation of Due Process in Service Termination: C.A.T. Upholds Principles of Natural Justice

Reaffirmation of Due Process in Service Termination: C.A.T. Upholds Principles of Natural Justice

Date: Jun 3, 2023
Reaffirmation of Due Process in Service Termination: Central Administrative Tribunal Upholds Principles of Natural Justice Introduction The case of Satyender v. Government of NCT of Delhi,...
Clarifying Simpliciter vs. Punitive Termination: Virender v. Govt. of NCT of Delhi

Clarifying Simpliciter vs. Punitive Termination: Virender v. Govt. of NCT of Delhi

Date: Jun 3, 2023
Clarifying Simpliciter vs. Punitive Termination: Virender v. Govt. of NCT of Delhi Introduction The case of Virender v. Government of NCT of Delhi adjudicated by the Central Administrative Tribunal...
Enforcement of Statutory Time Limits in Consumer Complaints: Insights from Mona Kaushik v. Chief Engineer DHBVN

Enforcement of Statutory Time Limits in Consumer Complaints: Insights from Mona Kaushik v. Chief Engineer DHBVN

Date: Jun 3, 2023
Enforcement of Statutory Time Limits in Consumer Complaints: Insights from Mona Kaushik v. Chief Engineer DHBVN Introduction The case of Mona Kaushik v. Chief Engineer DHBVN was adjudicated by the...
Ensuring Due Process in Police Constable Recruitment: Insights from JAGJEET RAM v. D/O HOME UT OF JAMMU & KASHMIR

Ensuring Due Process in Police Constable Recruitment: Insights from JAGJEET RAM v. D/O HOME UT OF JAMMU & KASHMIR

Date: Jun 3, 2023
Ensuring Due Process in Police Constable Recruitment: Insights from JAGJEET RAM v. D/O HOME UT OF JAMMU & KASHMIR Introduction The case of JAGJEET RAM v. D/O HOME UT OF JAMMU & KASHMIR adjudicated by...
Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur

Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur

Date: Jun 3, 2023
Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur Introduction The case of India...
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