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All Tribunals Case Commentaries

Enforcement of Siting Norms for Sponge Iron Industries: Landmark NGT Judgment in Anirudh Reddy v. Union of India

Enforcement of Siting Norms for Sponge Iron Industries: Landmark NGT Judgment in Anirudh Reddy v. Union of India

Date: Sep 29, 2022
Enforcement of Siting Norms for Sponge Iron Industries: Landmark NGT Judgment in Anirudh Reddy v. Union of India Introduction The case of Anirudh Reddy v. Union of India represents a significant...
IAAT Rajkot Establishes Precedent on 'Turnover' Calculation for Speculative Transactions under Section 44AB - Sachin Rangari v. ACIT

IAAT Rajkot Establishes Precedent on 'Turnover' Calculation for Speculative Transactions under Section 44AB - Sachin Rangari v. ACIT

Date: Sep 29, 2022
IAAT Rajkot Establishes Precedent on 'Turnover' Calculation for Speculative Transactions under Section 44AB 1. Introduction The case of Sachin Marotrao Rangari v. The ACIT Cir-1, Gandhidham...
Explicit Opt-In Requirement for Pension Benefits: Chandar Ratan v. Delhi Transport Corporation

Explicit Opt-In Requirement for Pension Benefits: Chandar Ratan v. Delhi Transport Corporation

Date: Sep 28, 2022
Explicit Opt-In Requirement for Pension Benefits: Chandar Ratan v. Delhi Transport Corporation Introduction The case of Chandar Ratan v. Delhi Transport Corporation (DTC) adjudicated by the Central...
Guarding Judicial Integrity: Stringent Standards for Case Transfer in Debt Recovery Tribunals

Guarding Judicial Integrity: Stringent Standards for Case Transfer in Debt Recovery Tribunals

Date: Sep 28, 2022
Guarding Judicial Integrity: Stringent Standards for Case Transfer in Debt Recovery Tribunals Introduction The case of M/S. Hanuman Das Roshan Lal vs. State Bank of India adjudicated by the Debts...
Consumer Protection Act and Educational Institutions: Landmark Decision in Amruta Bharati v. Secretary, Council for Indian School & Anr.

Consumer Protection Act and Educational Institutions: Landmark Decision in Amruta Bharati v. Secretary, Council for Indian School & Anr.

Date: Sep 28, 2022
Consumer Protection Act and Educational Institutions: Landmark Decision in Amruta Bharati v. Secretary, Council for Indian School & Anr. Introduction The case of Amruta Bharati v. Secretary, Council...
Limits on Compassionate Appointments: Insights from Devika S S v. The Accountant General Kerala

Limits on Compassionate Appointments: Insights from Devika S S v. The Accountant General Kerala

Date: Sep 27, 2022
Limits on Compassionate Appointments: Insights from Devika S S v. The Accountant General Kerala Introduction The case of Devika S S v. The Accountant General Kerala Thiruvananthapuram is a...
Necessity of Incriminating Material for Additions under Section 68 in Completed Assessments: Insights from ACIT,CC-4, Jaipur v. Shri Ramesh Kumar Mantri, Jaipur

Necessity of Incriminating Material for Additions under Section 68 in Completed Assessments: Insights from ACIT,CC-4, Jaipur v. Shri Ramesh Kumar Mantri, Jaipur

Date: Sep 27, 2022
Necessity of Incriminating Material for Additions under Section 68 in Completed Assessments Insights from ACIT,CC-4, Jaipur v. Shri Ramesh Kumar Mantri, Jaipur Introduction The case of ACIT,CC-4,...
ITAT Upholds Assessee’s Position on Bogus Capital Gains in Maverick Commodity Brokers Case

ITAT Upholds Assessee’s Position on Bogus Capital Gains in Maverick Commodity Brokers Case

Date: Sep 27, 2022
ITAT Upholds Assessee’s Position on Bogus Capital Gains in Maverick Commodity Brokers Case Introduction In the landmark judgment dated September 26, 2022, the Income Tax Appellate Tribunal (ITAT),...
Doctrine of Merger in Income Tax Assessments: PARAS KUHAD v. DCIT, Circle-7, Jaipur

Doctrine of Merger in Income Tax Assessments: PARAS KUHAD v. DCIT, Circle-7, Jaipur

Date: Sep 27, 2022
Doctrine of Merger in Income Tax Assessments: PARAS KUHAD v. DCIT, Circle-7, Jaipur Introduction The case of Paras Kuhad versus Deputy Commissioner of Income Tax (DCIT), Circle-7, Jaipur was...
Non-Justiciable Nature of Committee of Creditors' Commercial Decisions in Insolvency Proceedings

Non-Justiciable Nature of Committee of Creditors' Commercial Decisions in Insolvency Proceedings

Date: Sep 24, 2022
Non-Justiciable Nature of Committee of Creditors' Commercial Decisions in Insolvency Proceedings 1. Introduction The case of Rahul Khilnani & Anr. v. Atul Kumar Jain & Ors adjudicated by the National...
Ex-Parte Recovery under the Recovery of Debts and Bankruptcy Act, 1993: Analysis of PNB v. Patel Enterprises

Ex-Parte Recovery under the Recovery of Debts and Bankruptcy Act, 1993: Analysis of PNB v. Patel Enterprises

Date: Sep 24, 2022
Ex-Parte Recovery under the Recovery of Debts and Bankruptcy Act, 1993: Analysis of PNB v. Patel Enterprises Introduction The case of Punjab National Bank v. M/S Patel Enterprises and Others was...
Regulatory Precedent on Fraudulent Trading under IBC: REGEN POWERTECH Pvt Ltd v. Wind Construction Pvt Ltd

Regulatory Precedent on Fraudulent Trading under IBC: REGEN POWERTECH Pvt Ltd v. Wind Construction Pvt Ltd

Date: Sep 24, 2022
Regulatory Precedent on Fraudulent Trading under IBC: REGEN POWERTECH Pvt Ltd v. Wind Construction Pvt Ltd Introduction The case of REGEN POWERTECH Private Limited v. Wind Construction Private...
Strengthening Debt Recovery through Documentary Evidence and Security Enforcement: Canara Bank v. Smt. Vinita Rai

Strengthening Debt Recovery through Documentary Evidence and Security Enforcement: Canara Bank v. Smt. Vinita Rai

Date: Sep 22, 2022
Strengthening Debt Recovery through Documentary Evidence and Security Enforcement: Canara Bank v. Smt. Vinita Rai Introduction The case of Canara Bank v. Smt. Vinita Rai and Another adjudicated by...
ITAT Amritsar's Landmark Ruling on Section 263 and Section 115BBE Application

ITAT Amritsar's Landmark Ruling on Section 263 and Section 115BBE Application

Date: Sep 22, 2022
ITAT Amritsar's Landmark Ruling on Section 263 and Section 115BBE Application Introduction The case of Shri Avtar Singh Kalsi Through Legal Heir Smt. Kuldeep Kaur, Ferozepur versus Principal...
Clarifying Revival of Insurance Policies and Repudiation Grounds: Insights from SUCHA SINGH v. HEAD BRANCH OFFICE, HDFC LIFE & ANR.

Clarifying Revival of Insurance Policies and Repudiation Grounds: Insights from SUCHA SINGH v. HEAD BRANCH OFFICE, HDFC LIFE & ANR.

Date: Sep 22, 2022
Clarifying Revival of Insurance Policies and Repudiation Grounds: Insights from SUCHA SINGH v. HEAD BRANCH OFFICE, HDFC LIFE & ANR. Introduction The case of SUCHA SINGH v. HEAD BRANCH OFFICE, HDFC...
Reaffirmation of Selection Criteria and Prohibition of Plural Remedies in Administrative Appointments: R K Awasthi v. Union of India

Reaffirmation of Selection Criteria and Prohibition of Plural Remedies in Administrative Appointments: R K Awasthi v. Union of India

Date: Sep 22, 2022
Reaffirmation of Selection Criteria and Prohibition of Plural Remedies in Administrative Appointments: R K Awasthi v. Union of India Introduction The judgment in R K Awasthi v. Union of India,...
Consistency in Transfer Pricing Methods: Insights from Mega Soft Limited v. DCIT, Chennai

Consistency in Transfer Pricing Methods: Insights from Mega Soft Limited v. DCIT, Chennai

Date: Sep 22, 2022
Consistency in Transfer Pricing Methods: Insights from Mega Soft Limited v. DCIT, Chennai Introduction The case of Mega Soft Limited v. DCIT, Chennai adjudicated by the Income Tax Appellate Tribunal...
Reinterpreting Rule 128(9) on Foreign Tax Credit: The Sonakshi Sinha v. CIT (A) NFAC Judgment

Reinterpreting Rule 128(9) on Foreign Tax Credit: The Sonakshi Sinha v. CIT (A) NFAC Judgment

Date: Sep 21, 2022
Reinterpreting Rule 128(9) on Foreign Tax Credit: The Sonakshi Sinha v. CIT (A) NFAC Judgment Introduction The case of Sonakshi Sinha, Mumbai v. Commissioner of Income Tax (Appeals), NFAC, Delhi...
DTAA Supremacy Over Domestic Procedures in Claiming Foreign Tax Credit: Anuj Bhagwati v. DCIT

DTAA Supremacy Over Domestic Procedures in Claiming Foreign Tax Credit: Anuj Bhagwati v. DCIT

Date: Sep 21, 2022
DTAA Supremacy Over Domestic Procedures in Claiming Foreign Tax Credit: Anuj Bhagwati v. DCIT Introduction The case of Anuj Bhagwati v. Deputy Commissioner of Income Tax (DCIT), Circle 1(1)(1),...
Document Identification Number (DIN) Compliance in Tax Assessments: Insights from Brandix Mauritius Holdings Limited v. DCIT

Document Identification Number (DIN) Compliance in Tax Assessments: Insights from Brandix Mauritius Holdings Limited v. DCIT

Date: Sep 20, 2022
Document Identification Number (DIN) Compliance in Tax Assessments: Insights from Brandix Mauritius Holdings Limited v. DCIT 1. Introduction The case of Brandix Mauritius Holdings Limited, Mauritius...
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