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All Tribunals Case Commentaries

Prioritization of Creditors and Impleadment in Debt Recovery: State Bank of India v. Business Forms Limited

Prioritization of Creditors and Impleadment in Debt Recovery: State Bank of India v. Business Forms Limited

Date: Feb 10, 2004
Prioritization of Creditors and Impleadment in Debt Recovery: State Bank of India v. Business Forms Limited Introduction The case of State Bank of India v. Business Forms Limited addresses critical...
SEBI Prohibits Elvis India Limited and Directors under Section 11B for Manipulation in Public Share Issue

SEBI Prohibits Elvis India Limited and Directors under Section 11B for Manipulation in Public Share Issue

Date: Jan 29, 2004
SEBI Prohibits Elvis India Limited and Directors under Section 11B for Manipulation in Public Share Issue Introduction The Securities and Exchange Board of India (SEBI) took stringent action against...
Assam Tea Co. v. Income-tax Officer: Establishing Rigorous Standards for Reassessment Proceedings

Assam Tea Co. v. Income-tax Officer: Establishing Rigorous Standards for Reassessment Proceedings

Date: Jan 28, 2004
Assam Tea Co. v. Income-tax Officer: Establishing Rigorous Standards for Reassessment Proceedings 1. Introduction The case of Assam Tea Co. v. Income-tax Officer adjudicated by the Income Tax...
SEBI Imposes Major Penalty on First Custodian Fund for Broker Regulation Violations

SEBI Imposes Major Penalty on First Custodian Fund for Broker Regulation Violations

Date: Jan 23, 2004
SEBI Imposes Major Penalty on First Custodian Fund for Broker Regulation Violations 1. Introduction The Securities and Exchange Board of India (SEBI) rendered a significant judgment on January 22,...
Treatment of Unexplained Investment in Jointly Owned Properties under Income Tax: Surinder Pal Verma v. Assistant Commissioner of Income-tax

Treatment of Unexplained Investment in Jointly Owned Properties under Income Tax: Surinder Pal Verma v. Assistant Commissioner of Income-tax

Date: Jan 8, 2004
Treatment of Unexplained Investment in Jointly Owned Properties under Income Tax: Surinder Pal Verma v. Assistant Commissioner of Income-tax Introduction The case of Surinder Pal Verma v. Assistant...
Requirement of Tangible Evidence for Proving Clandestine Removal: Jurisprudence from Ghodavat Pan Masala Products Ltd. v. Commissioner Of C. Ex., Pune

Requirement of Tangible Evidence for Proving Clandestine Removal: Jurisprudence from Ghodavat Pan Masala Products Ltd. v. Commissioner Of C. Ex., Pune

Date: Jan 1, 2004
Requirement of Tangible Evidence for Proving Clandestine Removal: Jurisprudence from Ghodavat Pan Masala Products Ltd. v. Commissioner Of C. Ex., Pune Introduction The case of Ghodavat Pan Masala...
Enhancing Natural Justice in Tax Litigation: Insights from International Computer Ribbon Corpn. v. Commissioner of C. Ex., Chennai

Enhancing Natural Justice in Tax Litigation: Insights from International Computer Ribbon Corpn. v. Commissioner of C. Ex., Chennai

Date: Dec 3, 2003
Enhancing Natural Justice in Tax Litigation: Insights from International Computer Ribbon Corpn. v. Commissioner of C. Ex., Chennai Introduction The case of International Computer Ribbon Corpn. v....
Burden of Proof in Clandestine Manufacturing and Removal: Insights from Commr. Of C. Ex., Tirunelveli v. Supreme Fire Works Factory

Burden of Proof in Clandestine Manufacturing and Removal: Insights from Commr. Of C. Ex., Tirunelveli v. Supreme Fire Works Factory

Date: Nov 28, 2003
Burden of Proof in Clandestine Manufacturing and Removal: Insights from Commr. Of C. Ex., Tirunelveli v. Supreme Fire Works Factory Introduction The case of Commr. Of C. Ex., Tirunelveli v. Supreme...
CESTAT Establishes Strict Evidentiary Standards for Excise Duty Evasion Claims

CESTAT Establishes Strict Evidentiary Standards for Excise Duty Evasion Claims

Date: Nov 14, 2003
CESTAT Establishes Strict Evidentiary Standards for Excise Duty Evasion Claims Introduction In the case of New India Dyeing & Finishing Mills v. Commissioner of Central Excise, Chandigarh-II, the...
CERC Reinforces Payment Compliance for Unscheduled Interchange Charges under ABT Scheme in WRLDC v. MPSEB

CERC Reinforces Payment Compliance for Unscheduled Interchange Charges under ABT Scheme in WRLDC v. MPSEB

Date: Nov 7, 2003
CERC Reinforces Payment Compliance for Unscheduled Interchange Charges under ABT Scheme in WRLDC v. MPSEB Introduction The case of Western Regional Load Despatch Centre (WRLDC) v. Madhya Pradesh...
SEBI's Regulatory Authority and Due Process: A Comprehensive Analysis of Nirmal Bang Securities Pvt. Ltd. v. SEBI

SEBI's Regulatory Authority and Due Process: A Comprehensive Analysis of Nirmal Bang Securities Pvt. Ltd. v. SEBI

Date: Nov 1, 2003
SEBI's Regulatory Authority and Due Process: A Comprehensive Analysis of Nirmal Bang Securities Pvt. Ltd. v. SEBI Introduction The case of Nirmal Bang Securities Pvt. Ltd. v. The Chairman Securities...
Capital vs. Revenue Treatment of Government Incentives: Reliance Industries Ltd. Judgment Analysis

Capital vs. Revenue Treatment of Government Incentives: Reliance Industries Ltd. Judgment Analysis

Date: Oct 24, 2003
Capital vs. Revenue Treatment of Government Incentives: Reliance Industries Ltd. Judgment Analysis Introduction The case of Deputy Commissioner of Income-tax v. Reliance Industries Ltd. adjudicated...
Indo Nissin Foods Ltd. v. CIT: Establishing the Necessity of Proper Notice for Section 271C Penalties

Indo Nissin Foods Ltd. v. CIT: Establishing the Necessity of Proper Notice for Section 271C Penalties

Date: Oct 1, 2003
Indo Nissin Foods Ltd. v. CIT: Establishing the Necessity of Proper Notice for Section 271C Penalties Introduction The case of Indo Nissin Foods Ltd. v. Joint Commissioner of Income-tax adjudicated...
Woodmen Industries v. Commissioner Of Central Excise: Reinforcing Natural Justice and Correct Penal Application in Excise Under-Valuation Cases

Woodmen Industries v. Commissioner Of Central Excise: Reinforcing Natural Justice and Correct Penal Application in Excise Under-Valuation Cases

Date: Sep 19, 2003
Woodmen Industries v. Commissioner Of Central Excise: Reinforcing Natural Justice and Correct Penal Application in Excise Under-Valuation Cases Introduction The case of Woodmen Industries v....
Mandatory Application of Accounting Standard 9 in Tax Assessments: Insights from Treasure Island Resorts v. Deputy Commissioner of Income-tax

Mandatory Application of Accounting Standard 9 in Tax Assessments: Insights from Treasure Island Resorts v. Deputy Commissioner of Income-tax

Date: Aug 28, 2003
Mandatory Application of Accounting Standard 9 in Tax Assessments: Insights from Treasure Island Resorts (P.) Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Treasure Island...
Cellular Operators Association of India v. Union of India: Establishing a Balanced Telecom Regulatory Framework

Cellular Operators Association of India v. Union of India: Establishing a Balanced Telecom Regulatory Framework

Date: Aug 9, 2003
Cellular Operators Association of India v. Union of India: Establishing a Balanced Telecom Regulatory Framework Introduction The case of Cellular Operators Association of India & Others vs. Union of...
Comprehensive Commentary on Power Grid Corporation Of India Ltd. v. Bihar State Electricity Board

Comprehensive Commentary on Power Grid Corporation Of India Ltd. v. Bihar State Electricity Board

Date: Aug 5, 2003
Approval of Transmission Tariff for Farakka STPS: Power Grid Corporation Of India Ltd. v. Bihar State Electricity Board Introduction The case of Power Grid Corporation Of India Ltd. v. Bihar State...
Madras Suspensions Ltd. Judgment: Reinforcing Evidentiary Standards for Clandestine Removal Claims

Madras Suspensions Ltd. Judgment: Reinforcing Evidentiary Standards for Clandestine Removal Claims

Date: Jul 3, 2003
Madras Suspensions Ltd. Judgment: Reinforcing Evidentiary Standards for Clandestine Removal Claims Introduction The case of Commissioner Of Central Excise, Madurai v. Madras Suspensions Ltd....
Big Star Films Limited v. SEBI: Clarifying Compliance under Regulation 3(1)(c) of SAFTA Regulations

Big Star Films Limited v. SEBI: Clarifying Compliance under Regulation 3(1)(c) of SAFTA Regulations

Date: Jun 26, 2003
Big Star Films Limited v. Securities and Exchange Board of India (SEBI): Clarifying Compliance under Regulation 3(1)(c) of SAFTA Regulations Introduction The case of Big Star Films Limited v....
Classification of Work Contracts vs. Consultancy Services: CESTAT's Landmark Decision in Daelim Industrial Co. Ltd. v. Commissioner Of C. Ex., Vadodara

Classification of Work Contracts vs. Consultancy Services: CESTAT's Landmark Decision in Daelim Industrial Co. Ltd. v. Commissioner Of C. Ex., Vadodara

Date: Jun 6, 2003
Classification of Work Contracts vs. Consultancy Services: CESTAT's Landmark Decision in Daelim Industrial Co. Ltd. v. Commissioner Of C. Ex., Vadodara Introduction The case of Daelim Industrial Co....
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