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All Tribunals Case Commentaries

India-UAE DTAA Article 22 Upholds Non-Taxability of Unexplained Investments by Non-Resident Indians

India-UAE DTAA Article 22 Upholds Non-Taxability of Unexplained Investments by Non-Resident Indians

Date: Oct 12, 2022
India-UAE DTAA Article 22 Upholds Non-Taxability of Unexplained Investments by Non-Resident Indians 1. Introduction The Income Tax Appellate Tribunal (ITAT) in Mumbai delivered a landmark judgment on...
Presumptive Taxation Protections Under Section 44AD: Analysis of Sh. Surinder Kumar Mahajan v. ITO, Pathankot

Presumptive Taxation Protections Under Section 44AD: Analysis of Sh. Surinder Kumar Mahajan v. ITO, Pathankot

Date: Oct 11, 2022
Presumptive Taxation Protections Under Section 44AD: Analysis of Sh. Surinder Kumar Mahajan v. ITO, Pathankot Introduction The case of Sh. Surinder Kumar Mahajan v. Income Tax Officer, Pathankot...
Connect Residuary v. Ricoh India: NCLAT Reaffirms the Non-Justiciability of CoC's Commercial Decisions in Insolvency Resolutions

Connect Residuary v. Ricoh India: NCLAT Reaffirms the Non-Justiciability of CoC's Commercial Decisions in Insolvency Resolutions

Date: Oct 11, 2022
Connect Residuary v. Ricoh India: NCLAT Reaffirms the Non-Justiciability of CoC's Commercial Decisions in Insolvency Resolutions Introduction The case of Connect Residuary Private Limited v. M/s...
NCDRC Upholds Insured's Claim Against Insurer's Wrongful Repudiation in Renuka Multipack Pvt. Ltd. v. Oriental Insurance Co. Ltd.

NCDRC Upholds Insured's Claim Against Insurer's Wrongful Repudiation in Renuka Multipack Pvt. Ltd. v. Oriental Insurance Co. Ltd.

Date: Oct 8, 2022
NCDRC Upholds Insured's Claim Against Insurer's Wrongful Repudiation in Renuka Multipack Pvt. Ltd. v. Oriental Insurance Co. Ltd. Introduction The case of M/S. Renuka Multipack Pvt. Ltd. v. The...
Clarifying Deductions under Section 80P: ITAT Nagpur's Landmark Judgment in Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit vs. ITO, Wardha

Clarifying Deductions under Section 80P: ITAT Nagpur's Landmark Judgment in Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit vs. ITO, Wardha

Date: Oct 8, 2022
Clarifying Deductions under Section 80P: ITAT Nagpur's Landmark Judgment in Krushi Vibhag Karmchari Vrund Sahakari Pat Sanstha Maryadit vs. ITO, Wardha Introduction The case of Krushi Vibhag...
CERC Establishes Comprehensive Framework for Transmission Tariff Truing Up: Power Grid Corporation Case Analysis

CERC Establishes Comprehensive Framework for Transmission Tariff Truing Up: Power Grid Corporation Case Analysis

Date: Oct 8, 2022
CERC Establishes Comprehensive Framework for Transmission Tariff Truing Up: Power Grid Corporation Case Analysis Introduction The Central Electricity Regulatory Commission (CERC) adjudicated a...
Clarity in Adjudication of Debts: Sahyadri Industries Ltd. v. MEERC Reinforces Strict Enforcement and Clear Liability Findings

Clarity in Adjudication of Debts: Sahyadri Industries Ltd. v. MEERC Reinforces Strict Enforcement and Clear Liability Findings

Date: Oct 7, 2022
Clarity in Adjudication of Debts: Sahyadri Industries Ltd. v. MEERC Reinforces Strict Enforcement and Clear Liability Findings Introduction The case of Sahyadri Industries Limited v. Maharashtra...
MB Power (Madhya Pradesh) Ltd. v. Central Electricity Regulatory Commission: Establishing the Definitive Date of Commercial Operation and Transmission Charges in Power Transmission Agreements

MB Power (Madhya Pradesh) Ltd. v. Central Electricity Regulatory Commission: Establishing the Definitive Date of Commercial Operation and Transmission Charges in Power Transmission Agreements

Date: Oct 7, 2022
MB Power (Madhya Pradesh) Ltd. v. Central Electricity Regulatory Commission: Establishing the Definitive Date of Commercial Operation and Transmission Charges in Power Transmission Agreements...
Tribunal Reinforces Requirement of Departmental Enquiry Before Dismissal: Meena Kumari v. Commissioner of Police

Tribunal Reinforces Requirement of Departmental Enquiry Before Dismissal: Meena Kumari v. Commissioner of Police

Date: Oct 7, 2022
Tribunal Reinforces Requirement of Departmental Enquiry Before Dismissal: Meena Kumari v. Commissioner of Police Introduction In the case of Meena Kumari v. Commissioner of Police, adjudicated by the...
ITA Delhi Tribunal Clarifies Cross-Examination Requirements in Re-Assessment Proceedings: Gahlot v. ITO

ITA Delhi Tribunal Clarifies Cross-Examination Requirements in Re-Assessment Proceedings: Gahlot v. ITO

Date: Oct 5, 2022
ITA Delhi Tribunal Clarifies Cross-Examination Requirements in Re-Assessment Proceedings: Gahlot v. ITO Introduction In the landmark case of Manjit Singh Gahlot, New Delhi v. ITO, Ward-43(5), New...
Repercussions of Beneficiary Misuse on Section 35(1)(ii) Deductions: Insights from DCIT vs. P.R. Rolling Mills

Repercussions of Beneficiary Misuse on Section 35(1)(ii) Deductions: Insights from DCIT vs. P.R. Rolling Mills

Date: Oct 5, 2022
Repercussions of Beneficiary Misuse on Section 35(1)(ii) Deductions: Insights from DCIT vs. P.R. Rolling Mills Introduction The case of DCIT, Circle-1, Jaipur vs. P.R. Rolling Mills Pvt Ltd., Jaipur...
Dual Exemption Clauses and Belated Claims: Vivo Mobile India Pvt Ltd v. Commissioner, Customs

Dual Exemption Clauses and Belated Claims: Vivo Mobile India Pvt Ltd v. Commissioner, Customs

Date: Oct 5, 2022
Dual Exemption Clauses and Belated Claims: Vivo Mobile India Pvt Ltd v. Commissioner, Customs Introduction The case of Vivo Mobile India Pvt Ltd v. Commissioner, Customs - New Delhi adjudicated by...
Enforcement of Debt Recovery and Mortgage in DRT: Punjab National Bank v. M/S Meghraj Pooranchand

Enforcement of Debt Recovery and Mortgage in DRT: Punjab National Bank v. M/S Meghraj Pooranchand

Date: Oct 1, 2022
Enforcement of Debt Recovery and Mortgage in DRT: Punjab National Bank v. M/S Meghraj Pooranchand Introduction The case Punjab National Bank v. M/S Meghraj Pooranchand was adjudicated by the Debts...
National Green Tribunal Establishes Enhanced Compliance Requirements for Environmental Clearances in Forest Land Diversions

National Green Tribunal Establishes Enhanced Compliance Requirements for Environmental Clearances in Forest Land Diversions

Date: Oct 1, 2022
National Green Tribunal Establishes Enhanced Compliance Requirements for Environmental Clearances in Forest Land Diversions Introduction In the landmark case of The Conservation Action Trust v. Union...
Tribunal Establishes No Mandatory Timeliness for Section 10AA Deductions in Opto Circuits India Pvt Ltd vs. Income Tax Authorities

Tribunal Establishes No Mandatory Timeliness for Section 10AA Deductions in Opto Circuits India Pvt Ltd vs. Income Tax Authorities

Date: Oct 1, 2022
Tribunal Establishes No Mandatory Timeliness for Section 10AA Deductions in Opto Circuits India Pvt Ltd vs. Income Tax Authorities Introduction The case of Opto Circuits India Pvt Ltd vs. The...
Ensuring Comprehensive Evidence Assessment: NCDRC's Landmark Decision in Jayant Kumar Agarwal v. Khokan Auto Distributor

Ensuring Comprehensive Evidence Assessment: NCDRC's Landmark Decision in Jayant Kumar Agarwal v. Khokan Auto Distributor

Date: Sep 30, 2022
Ensuring Comprehensive Evidence Assessment: NCDRC's Landmark Decision in Jayant Kumar Agarwal v. Khokan Auto Distributor Introduction The case of Jayant Kumar Agarwal v. Manager, M/S. Khokan Auto...
Restricting Revisionary Jurisdiction: ITAT Rules Out CIT's Overreach in Settlement-Based Assessment

Restricting Revisionary Jurisdiction: ITAT Rules Out CIT's Overreach in Settlement-Based Assessment

Date: Sep 30, 2022
Restricting Revisionary Jurisdiction: ITAT Rules Out CIT's Overreach in Settlement-Based Assessment Introduction The case of SIEMENS LTD, MUMBAI v. DCIT 7(2), MUMBAI adjudicated by the Income Tax...
Non-Treatment of Database Access Payments as Royalty under India-USA DTAA: Dow Jones & Company Inc. v. ACIT

Non-Treatment of Database Access Payments as Royalty under India-USA DTAA: Dow Jones & Company Inc. v. ACIT

Date: Sep 30, 2022
Non-Treatment of Database Access Payments as Royalty under India-USA DTAA: Dow Jones & Company Inc. v. ACIT Introduction The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in the case of Dow...
National Green Tribunal Upholds Environmental Clearance for Kistaram Opencast Coal Mining Project: EAS Sarma v. Union of India

National Green Tribunal Upholds Environmental Clearance for Kistaram Opencast Coal Mining Project: EAS Sarma v. Union of India

Date: Sep 30, 2022
National Green Tribunal Upholds Environmental Clearance for Kistaram Opencast Coal Mining Project: EAS Sarma v. Union of India 1. Introduction The case of EAS Sarma v. Union of India presented before...
Clarifying Non-Disclosure in Life Insurance Claims: Insights from HDFC Life v. Kanta Rani & Ors.

Clarifying Non-Disclosure in Life Insurance Claims: Insights from HDFC Life v. Kanta Rani & Ors.

Date: Sep 29, 2022
Clarifying Non-Disclosure in Life Insurance Claims: Insights from HDFC Life Insurance Company Ltd. v. Kanta Rani & Ors. Introduction The case of HDFC Life Insurance Company Ltd. v. Kanta Rani & Ors....
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