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All Tribunals Case Commentaries

Comprehensive Commentary on ITAT's Decision in The Assistant Commissioner Of Income Tax, Circle-1(1), Mysuru v. M/s. Bhoruka Aluminium Limited

Comprehensive Commentary on ITAT's Decision in The Assistant Commissioner Of Income Tax, Circle-1(1), Mysuru v. M/s. Bhoruka Aluminium Limited

Date: Aug 17, 2022
Tax Imposition on Conditional Consideration in Slump Sales: ITAT's Ruling in ACIT v. M/s. Bhoruka Aluminium Limited Introduction The case of The Assistant Commissioner Of Income Tax, Circle-1(1),...
Clarification on the Proper Invocation of Section 263: Affirms AO's Discretion in Conducting Adequate Enquiries

Clarification on the Proper Invocation of Section 263: Affirms AO's Discretion in Conducting Adequate Enquiries

Date: Aug 17, 2022
Clarification on the Proper Invocation of Section 263: Affirms AO's Discretion in Conducting Adequate Enquiries Introduction The case of M/s Chambal Alums Private Limited, Kota v. Pr. Commission of...
CESTAT Affirms Burden of Proof on Revenue for Classification under GST Tariff – Ortho Clinical Diagnostics Case

CESTAT Affirms Burden of Proof on Revenue for Classification under GST Tariff – Ortho Clinical Diagnostics Case

Date: Aug 13, 2022
CESTAT Affirms Burden of Proof on Revenue for Classification under GST Tariff – Ortho Clinical Diagnostics Case Introduction The case of Ortho Clinical Diagnostics India Pvt Ltd versus the...
Clarifying the Scope of Section 263: Adequate Inquiry and Prejudice to Revenue in Income Tax Assessments

Clarifying the Scope of Section 263: Adequate Inquiry and Prejudice to Revenue in Income Tax Assessments

Date: Aug 11, 2022
Clarifying the Scope of Section 263: Adequate Inquiry and Prejudice to Revenue in Income Tax Assessments Introduction The case of M/s. Rishi Kiran Logistics Private Limited vs. The Principal...
State Consumer Commission Declares Real Estate Allotment Letters as Unfair Contracts: Insight into Bharat Malhotra v. Jalandhar Improvement Trust & Ors.

State Consumer Commission Declares Real Estate Allotment Letters as Unfair Contracts: Insight into Bharat Malhotra v. Jalandhar Improvement Trust & Ors.

Date: Aug 11, 2022
State Consumer Commission Declares Real Estate Allotment Letters as Unfair Contracts: Insight into Bharat Malhotra v. Jalandhar Improvement Trust & Ors. Introduction The case of Bharat Malhotra v....
Acceptance of Past Withdrawals as Legitimate Sources for Deposits: Analysis of Sri Girigowda Dasegowda vs. ITO

Acceptance of Past Withdrawals as Legitimate Sources for Deposits: Analysis of Sri Girigowda Dasegowda vs. ITO

Date: Aug 11, 2022
Acceptance of Past Withdrawals as Legitimate Sources for Deposits: Analysis of Sri Girigowda Dasegowda vs. ITO Introduction The case of Sri Girigowda Dasegowda vs. The Income Tax Officer adjudicated...
Strict Compliance for Securitization Applications: Dismissal Due to Improper Use of Power of Attorney in DRT Dehradun

Strict Compliance for Securitization Applications: Dismissal Due to Improper Use of Power of Attorney in DRT Dehradun

Date: Aug 11, 2022
Strict Compliance for Securitization Applications: Dismissal Due to Improper Use of Power of Attorney in DRT Dehradun Introduction The case of Ajay Pal Singh Kandari v. Central Bank of India was...
Misleading Advertisements Constitute Unfair Trade Practices: Analysis of M/s VLCC Health Care Ltd. v. Vijay Aggarwal

Misleading Advertisements Constitute Unfair Trade Practices: Analysis of M/s VLCC Health Care Ltd. v. Vijay Aggarwal

Date: Aug 11, 2022
Misleading Advertisements Constitute Unfair Trade Practices: Analysis of M/s VLCC Health Care Ltd. v. Vijay Aggarwal Introduction The case of M/s VLCC Health Care Ltd. v. Vijay Aggarwal adjudicated...
Reinforcement of Natural Justice in Tax Assessments: ITAT Bathinda Decision

Reinforcement of Natural Justice in Tax Assessments: ITAT Bathinda Decision

Date: Aug 11, 2022
Reinforcement of Natural Justice in Tax Assessments: ITAT Bathinda Decision Introduction The case of Sh. Jagsir Singh S/o. Sh. Sukhmander Singh, Bathinda v. Income Tax Officer Ward-2(1), Bathinda...
Enforcement of Equitable Mortgage and Recovery under RDB Act: Canara Bank v. Shri Brajpal Singh

Enforcement of Equitable Mortgage and Recovery under RDB Act: Canara Bank v. Shri Brajpal Singh

Date: Aug 9, 2022
Enforcement of Equitable Mortgage and Recovery under RDB Act: Canara Bank v. Shri Brajpal Singh Introduction The case of Canara Bank vs. Shri Brajpal Singh & Ors. adjudicated by the Debt Recovery...
Doctrine of Res Judicata Affirmed in IBC Proceedings: Vikas Dahiya v. Arrow Engineering Ltd.

Doctrine of Res Judicata Affirmed in IBC Proceedings: Vikas Dahiya v. Arrow Engineering Ltd.

Date: Aug 6, 2022
Doctrine of Res Judicata Affirmed in IBC Proceedings: Vikas Dahiya v. Arrow Engineering Ltd. Introduction The case of Vikas Dahiya v. Arrow Engineering Limited & Anr. adjudicated by the National...
Tribunal Reinforces Strict Adherence to SARFAESI Act Procedures in Debt Recovery

Tribunal Reinforces Strict Adherence to SARFAESI Act Procedures in Debt Recovery

Date: Aug 6, 2022
Tribunal Reinforces Strict Adherence to SARFAESI Act Procedures in Debt Recovery Introduction The case of M/s Sukhram Kuldeep Kumar & Ors v. State Bank of India was adjudicated by the Debts Recovery...
Limits of Revisional Jurisdiction under Section 263 in Limited Scrutiny Cases: Aryadeep Complex Pvt. Ltd. vs. Pr. Commissioner of Income Tax, Bilaspur

Limits of Revisional Jurisdiction under Section 263 in Limited Scrutiny Cases: Aryadeep Complex Pvt. Ltd. vs. Pr. Commissioner of Income Tax, Bilaspur

Date: Aug 6, 2022
Limits of Revisional Jurisdiction under Section 263 in Limited Scrutiny Cases Aryadeep Complex Pvt. Ltd. vs. Pr. Commissioner of Income Tax, Bilaspur Introduction The case of Aryadeep Complex Pvt....
Res Judicata Doctrine Applied in Insolvency Proceedings: Oval Investment Pvt. Ltd v Arrow Engineering Limited

Res Judicata Doctrine Applied in Insolvency Proceedings: Oval Investment Pvt. Ltd v Arrow Engineering Limited

Date: Aug 6, 2022
Res Judicata Doctrine Applied in Insolvency Proceedings: Oval Investment Pvt. Ltd v Arrow Engineering Limited Introduction The case of Oval Investment Pvt. Ltd. v. Arrow Engineering Limited & Anr,...
Depreciation of Brand Value in Corporate Succession: V.V.Vanniaperumal & Sons vs. PCIT-2, Chennai

Depreciation of Brand Value in Corporate Succession: V.V.Vanniaperumal & Sons vs. PCIT-2, Chennai

Date: Aug 6, 2022
Depreciation of Brand Value in Corporate Succession: V.V.Vanniaperumal & Sons vs. PCIT-2, Chennai Introduction The case of M/s. V.V.Vanniaperumal & Sons, Virudhunagar v. PCIT-2, Chennai adjudicated...
M Suresh Kumar Reddy v. Canara Bank: Affirmation of Debt and Default under IBC

M Suresh Kumar Reddy v. Canara Bank: Affirmation of Debt and Default under IBC

Date: Aug 6, 2022
M Suresh Kumar Reddy v. Canara Bank: Affirmation of Debt and Default under IBC Introduction The case M Suresh Kumar Reddy v. Canara Bank adjudicated by the National Company Law Appellate Tribunal...
Shri. Kola Venkat Rama Naidu v. The Commissioner Of Income Tax (Appeals): A Landmark Judgment on Deemed Transfer and Capital Gains

Shri. Kola Venkat Rama Naidu v. The Commissioner Of Income Tax (Appeals): A Landmark Judgment on Deemed Transfer and Capital Gains

Date: Aug 6, 2022
Shri. Kola Venkat Rama Naidu v. The Commissioner Of Income Tax (Appeals): A Landmark Judgment on Deemed Transfer and Capital Gains Introduction The case of Shri. Kola Venkat Rama Naidu v. The...
Balancing Environmental Protection and Property Rights: Insights from Kapil Surana v. State of Rajasthan

Balancing Environmental Protection and Property Rights: Insights from Kapil Surana v. State of Rajasthan

Date: Aug 5, 2022
Balancing Environmental Protection and Property Rights: Insights from Kapil Surana v. State of Rajasthan Introduction The case of Kapil Surana v. State of Rajasthan & Ors. adjudicated by the National...
IBC Section 7 Application Misuse for Recovery: Landmark NCLAT Decision in Anita Jindal v. M/S Jindal Buildtech Pvt. Ltd.

IBC Section 7 Application Misuse for Recovery: Landmark NCLAT Decision in Anita Jindal v. M/S Jindal Buildtech Pvt. Ltd.

Date: Aug 5, 2022
IBC Section 7 Application Misuse for Recovery: Landmark NCLAT Decision in Anita Jindal v. M/S Jindal Buildtech Pvt. Ltd. Introduction The case of Anita Jindal v. M/S Jindal Buildtech Private Limited...
ITAT Mumbai Establishes Clear Distinction in R&D Expenditure Treatment under Section 35(2AB)

ITAT Mumbai Establishes Clear Distinction in R&D Expenditure Treatment under Section 35(2AB)

Date: Aug 5, 2022
ITAT Mumbai Establishes Clear Distinction in R&D Expenditure Treatment under Section 35(2AB) Introduction The case of M/S Centaur Pharmaceuticals Pvt Ltd, Mumbai v. ITO 14(1)(3), Mumbai, adjudicated...
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