All Tribunals Case Commentaries

Nullity of Title in Cases of Forged Transfer Deeds: Insights from Col. Gurnam Singh Gujral v. Indian Hotels Company Limited

Date: Jun 11, 2002

Nullity of Title in Cases of Forged Transfer Deeds: Insights from Col. Gurnam Singh Gujral v. Indian Hotels Company Limited Introduction The case of Col. Gurnam Singh Gujral And Another v. Indian...

Electro Mechanical Engg. Corpn. v. Commissioner of C.E., Jaipur: Clarifying Criteria for 'Clubbing' of Entities under Central Excise Act

Date: May 15, 2002

Electro Mechanical Engg. Corpn. v. Commissioner of C.E., Jaipur: Clarifying Criteria for 'Clubbing' of Entities under Central Excise Act Introduction The case of Electro Mechanical Engg. Corpn. v....

Modvat Credit and Assessable Value Determination: Hindustan Engineering & Industries Ltd. v. C.C.E, Calcutta-I

Date: May 11, 2002

Modvat Credit and Assessable Value Determination: Hindustan Engineering & Industries Ltd. v. C.C.E, Calcutta-I Introduction The case of Hindustan Engineering & Industries Ltd. v. Central Excise...

Enhancement of Customs Valuation: Insights from Venus Insulation Products Mfg. Co. v. Commissioner Of Customs, Goa

Date: May 4, 2002

Enhancement of Customs Valuation: Insights from Venus Insulation Products Mfg. Co. v. Commissioner Of Customs, Goa Introduction The case of Venus Insulation Products Mfg. Co. v. Commissioner Of...

Rebuttable Presumption and Limitation in Penalty Proceedings: Insights from Straptex (India) Pvt. Ltd. v. Deputy Commissioner of Income-tax

Date: May 1, 2002

Rebuttable Presumption and Limitation in Penalty Proceedings: Insights from Straptex (India) Pvt. Ltd. v. Deputy Commissioner of Income-tax Introduction The case of Straptex (India) Pvt. Ltd. v....

Comprehensive Commentary on India Thermit Corp. Ltd. v. Commissioner Of Central Excise, New Delhi

Date: Apr 30, 2002

India Thermit Corp. Ltd. v. Commissioner Of Central Excise, New Delhi: A Landmark Judgment on Valuation and Classification under the Central Excise Act Introduction The case of India Thermit Corp....

Establishing the Necessity of Concrete Evidence in Clandestine Manufacture Cases: Durga Trading Co. v. Commissioner of C. Ex., Lucknow

Date: Apr 13, 2002

Establishing the Necessity of Concrete Evidence in Clandestine Manufacture Cases: Durga Trading Co. v. Commissioner of C. Ex., Lucknow Introduction The case of Durga Trading Company v. Commissioner...

Presumption of Undisclosed Income in Section 68: S.P. Goyal v. Deputy Commissioner of Income-tax

Date: Apr 6, 2002

Presumption of Undisclosed Income in Section 68: S.P. Goyal v. Deputy Commissioner of Income-tax Introduction The case of S.P. Goyal v. Deputy Commissioner of Income-tax adjudicated by the Income Tax...

Joint Liability of Manufacturer and Dealer in Consumer Disputes: Sundaram Motors vs. Pal Peugeot Ltd.

Date: Apr 2, 2002

Joint Liability of Manufacturer and Dealer in Consumer Disputes: Sundaram Motors vs. Pal Peugeot Ltd. Introduction The case of M/S. T.V Sundaram Iyengar & Sons Ltd. v. Dr. Muthuswamy Duraiswamy &...

Clarifying the Powers of Debt Recovery Tribunals under Section 31A RDDB & FI Act: Insights from S. Ravi & Anr. v. Indian Bank

Date: Mar 20, 2002

Clarifying the Powers of Debt Recovery Tribunals under Section 31A RDDB & FI Act: Insights from S. Ravi & Anr. v. Indian Bank Introduction The case of S. Ravi & Anr. v. Indian Bank, adjudicated by...

Transfer of Ownership and Exclusion of Freight and Transit Insurance in Excise Valuation: Analysis of Associated Strips Ltd. v. Commissioner Of Central Excise, New Delhi

Date: Mar 14, 2002

Transfer of Ownership and Exclusion of Freight and Transit Insurance in Excise Valuation: Analysis of Associated Strips Ltd. v. Commissioner Of Central Excise, New Delhi Introduction The case of...

Reyes v. R (Belize): Privy Council Rules Mandatory Death Penalty for Murder by Shooting Inconsistent with Belize Constitution

Date: Mar 12, 2002

Reyes v. R (Belize): Privy Council Rules Mandatory Death Penalty for Murder by Shooting Inconsistent with Belize Constitution Introduction Reyes v. R (Belize) is a landmark judgment delivered by the...

Defining the Boundaries of Prima Facie Adjustments Under Section 143(1)(a): Insights from Assistant Commissioner of Income-tax v. McDowell & Co. Ltd.

Date: Mar 1, 2002

Defining the Boundaries of Prima Facie Adjustments Under Section 143(1)(a): Insights from Assistant Commissioner of Income-tax v. McDowell & Co. Ltd. Introduction The case of Assistant Commissioner...

CERC's Enhanced Compliance Reporting Framework under IEGC

Date: Feb 23, 2002

CERC's Enhanced Compliance Reporting Framework under the Indian Electricity Grid Code (IEGC) Introduction The case of Power Grid Corporation Of India Ltd., In Re adjudicated by the Central...

Reduction of Normative Availability in Hydroelectric Projects: NHPC v. Union of India

Date: Feb 20, 2002

Reduction of Normative Availability in Hydroelectric Projects: NHPC v. Union of India Introduction The case of National Hydroelectric Power Corporation Ltd. (NHPC) v. Union Of India was adjudicated...

Ensuring Admissibility of Evidence in Tax Assessments: Insights from Dhunjibhoy Stud v. Deputy Commissioner of Income-tax

Date: Feb 19, 2002

Ensuring Admissibility of Evidence in Tax Assessments: Insights from Dhunjibhoy Stud v. Deputy Commissioner of Income-tax Introduction The case of Dhunjibhoy Stud & Agricultural Farm v. Deputy...

Kothari Synthetic Indus. v. Commissioner of Central Excise, Jaipur: Establishing the Need for Tangible Evidence in Duty Assessments

Date: Feb 9, 2002

Kothari Synthetic Indus. v. Commissioner of Central Excise, Jaipur: Establishing the Need for Tangible Evidence in Duty Assessments Introduction The case of Kothari Synthetic Indus. v. Commissioner...

Ready Mix Concrete Classification Under Central Excise Tariff: Landmark Judgment in CESTAT's Continental Foundation Joint Venture v. C.C.E., Chandigarh

Date: Jan 23, 2002

Ready Mix Concrete Classification Under Central Excise Tariff: Landmark Judgment in CESTAT's Continental Foundation Joint Venture v. C.C.E., Chandigarh Introduction The case of Continental Foundation...

Comprehensive Commentary on "Regulation of Power Supply to Beneficiaries" Judgment

Date: Jan 12, 2002

Establishing Regulatory Procedures for Power Supply: An Analysis of the Central Electricity Regulatory Commission’s 2002 Judgment Introduction The judgment titled "Regulation Of Power Supply To The...

Presumption Under Section 132(4A) and Evidentiary Standards: Insights from Satnam Singh Chhabra v. Deputy Commissioner of Income Tax

Date: Jan 1, 2002

Presumption Under Section 132(4A) and Evidentiary Standards: Insights from Satnam Singh Chhabra v. Deputy Commissioner of Income Tax Introduction The case of Satnam Singh Chhabra v. Deputy...