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All Tribunals Case Commentaries

Reaffirming Independent Assessment in Reopening Under Section 147 of the Income Tax Act

Reaffirming Independent Assessment in Reopening Under Section 147 of the Income Tax Act

Date: Jul 22, 2022
Reaffirming Independent Assessment in Reopening Under Section 147 of the Income Tax Act Introduction The Anirudh Kumar v. Income Tax Officer D-1 judgment delivered by the Income Tax Appellate...
Kushal Ltd. v. Kartik Baldwa: Landmark Ruling on Tribunal’s Power to Recall Orders in Insolvency Proceedings

Kushal Ltd. v. Kartik Baldwa: Landmark Ruling on Tribunal’s Power to Recall Orders in Insolvency Proceedings

Date: Jul 22, 2022
Kushal Ltd. v. Kartik Baldwa: Landmark Ruling on Tribunal’s Power to Recall Orders in Insolvency Proceedings Introduction The case of Kushal Ltd. and Another v. Kartik Baldwa and Others adjudicated...
Enforcing KCC Loan Obligations: Insights from Punjab National Bank v. Shri Kalu Ram & Anr.

Enforcing KCC Loan Obligations: Insights from Punjab National Bank v. Shri Kalu Ram & Anr.

Date: Jul 22, 2022
Enforcing KCC Loan Obligations: Insights from Punjab National Bank v. Shri Kalu Ram & Anr. Introduction The case of Punjab National Bank v. Shri Kalu Ram & Anr. adjudicated by the Debts Recovery...
Comprehensive Commentary on DCIT Bangalore v. M/s IBM India (P) Limited Judgment: Establishing New Precedents in Tax Deduction Eligibility for SEZ Units

Comprehensive Commentary on DCIT Bangalore v. M/s IBM India (P) Limited Judgment: Establishing New Precedents in Tax Deduction Eligibility for SEZ Units

Date: Jul 19, 2022
DCIT Bangalore v. M/s IBM India (P) Limited: Pioneering Tax Deduction Framework for SEZ Software Exports 1. Introduction The case DCIT, Bangalore v. M/s IBM India (P) Limited adjudicated by the...
India Power Corporation [Bodhgaya] Limited Resolution: A Landmark Decision on Claims Extinguishment and Management Change under IBC

India Power Corporation [Bodhgaya] Limited Resolution: A Landmark Decision on Claims Extinguishment and Management Change under IBC

Date: Jul 19, 2022
India Power Corporation [Bodhgaya] Limited Resolution: A Landmark Decision on Claims Extinguishment and Management Change under IBC Introduction The case of Dynamic Cables Limited v. India Power...
Enforcement of DIN Requirement in Tax Communications: ITAT Kolkata in Tata Medical Centre Trust v. CIT(EXemptions)

Enforcement of DIN Requirement in Tax Communications: ITAT Kolkata in Tata Medical Centre Trust v. CIT(EXemptions)

Date: Jul 19, 2022
Enforcement of DIN Requirement in Tax Communications: ITAT Kolkata in Tata Medical Centre Trust v. CIT(EXemptions) Introduction The case of Tata Medical Centre Trust, Kolkata v. CIT(EXEMPTIONS),...
Consumer Protection Jurisdiction Reinforced in UNION OF INDIA v. SUDHIR KUMAR VERMA & ANR.

Consumer Protection Jurisdiction Reinforced in UNION OF INDIA v. SUDHIR KUMAR VERMA & ANR.

Date: Jul 16, 2022
Consumer Protection Jurisdiction Reinforced in UNION OF INDIA v. SUDHIR KUMAR VERMA & ANR. Introduction The case of UNION OF INDIA v. SUDHIR KUMAR VERMA & ANR. adjudicated by the National Consumer...
Inclusion of Interest in Operational Debt: NCLAT’s Landmark Decision in Prashant Agarwal v. Vikash Parasrampuria & Anr.

Inclusion of Interest in Operational Debt: NCLAT’s Landmark Decision in Prashant Agarwal v. Vikash Parasrampuria & Anr.

Date: Jul 16, 2022
Inclusion of Interest in Operational Debt: NCLAT’s Landmark Decision in Prashant Agarwal v. Vikash Parasrampuria & Anr. Introduction The case of Prashant Agarwal v. Vikash Parasrampuria & Anr....
Defining 'Filing' in Insolvency Proceedings: NCLAT’s Clarification in Krishan Kumar Basia v. State Bank of India

Defining 'Filing' in Insolvency Proceedings: NCLAT’s Clarification in Krishan Kumar Basia v. State Bank of India

Date: Jul 15, 2022
Defining 'Filing' in Insolvency Proceedings: NCLAT’s Clarification in Krishan Kumar Basia v. State Bank of India Introduction The judgment in Krishan Kumar Basia v. State Bank of India (Company...
Tribunal Overturns Section 69A Addition: A Landmark Judgment for Senior Citizens During Demonetization

Tribunal Overturns Section 69A Addition: A Landmark Judgment for Senior Citizens During Demonetization

Date: Jul 15, 2022
Tribunal Overturns Section 69A Addition: A Landmark Judgment for Senior Citizens During Demonetization Introduction The case of Smt. Vijaya Lakshmi Kammela vs. Income Tax Officer Ward-13(2),...
Clarification on Section 80IC Deduction Eligibility for PET and HDPE Manufacturing Units

Clarification on Section 80IC Deduction Eligibility for PET and HDPE Manufacturing Units

Date: Jul 15, 2022
Clarification on Section 80IC Deduction Eligibility for PET and HDPE Manufacturing Units Introduction The case of M/s. Vimoni India Pvt. Ltd., New Delhi v. DCIT, New Delhi adjudicated by the Income...
Tribunal Must Provide Reasonable Opportunity for Reply in Insolvency Proceedings Under IBC: Ashok Tiwari v. DBS Bank India Limited & Anr

Tribunal Must Provide Reasonable Opportunity for Reply in Insolvency Proceedings Under IBC: Ashok Tiwari v. DBS Bank India Limited & Anr

Date: Jul 15, 2022
Tribunal Must Provide Reasonable Opportunity for Reply in Insolvency Proceedings Under IBC Introduction The case of Ashok Tiwari v. DBS Bank India Limited & Anr adjudicated by the National Company...
Material Non-Disclosure in Life Insurance Claims: Insights from India First Life Insurance Co. Ltd. v. Botla Yakantha

Material Non-Disclosure in Life Insurance Claims: Insights from India First Life Insurance Co. Ltd. v. Botla Yakantha

Date: Jul 15, 2022
Material Non-Disclosure in Life Insurance Claims: Insights from India First Life Insurance Co. Ltd. v. Botla Yakantha Introduction The case of India First Life Insurance Co. Ltd. v. Botla Yakantha...
Deficiency in Service and Consumer Rights in Real Estate: NCDRC's Landmark Decision in Sachin Goel v. Ansal Housing

Deficiency in Service and Consumer Rights in Real Estate: NCDRC's Landmark Decision in Sachin Goel v. Ansal Housing

Date: Jul 14, 2022
Deficiency in Service and Consumer Rights in Real Estate: NCDRC's Landmark Decision in Sachin Goel v. Ansal Housing Introduction The case of Sachin Goel and Anuradha Agarwal vs. Ansal Housing &...
Strict Interpretation of Section 80IB(10) for Deductions in Residential Projects: Tribunal’s Stance in Jay Kesar Bhavani Developers Case

Strict Interpretation of Section 80IB(10) for Deductions in Residential Projects: Tribunal’s Stance in Jay Kesar Bhavani Developers Case

Date: Jul 14, 2022
Strict Interpretation of Section 80IB(10) for Deductions in Residential Projects: Tribunal’s Stance in Jay Kesar Bhavani Developers Case Introduction The case of M/s. Jay Kesar Bhavani Developers...
Enforcement of Consumer Rights on Urban Development Authorities: Insights from Punjab Urban Planning and Development Authority v. Ajaib Singh

Enforcement of Consumer Rights on Urban Development Authorities: Insights from Punjab Urban Planning and Development Authority v. Ajaib Singh

Date: Jul 14, 2022
Enforcement of Consumer Rights on Urban Development Authorities: Insights from Punjab Urban Planning and Development Authority v. Ajaib Singh Introduction The case of Punjab Urban Planning and...
Key Rulings on Financial Creditors and Related Parties: Analysis of IDBI Trusteeship Services Limited v. Abhinav Mukherji And Others

Key Rulings on Financial Creditors and Related Parties: Analysis of IDBI Trusteeship Services Limited v. Abhinav Mukherji And Others

Date: Jul 13, 2022
Key Rulings on Financial Creditors and Related Parties: Analysis of IDBI Trusteeship Services Limited v. Abhinav Mukherji And Others Introduction The case of Idbi Trusteeship Services Limited v....
Redefining Consumer Relationships in Higher Education: DIT University v. Deepak Chaudhary

Redefining Consumer Relationships in Higher Education: DIT University v. Deepak Chaudhary

Date: Jul 13, 2022
Redefining Consumer Relationships in Higher Education: DIT University v. Deepak Chaudhary Introduction The case of DIT University v. Deepak Chaudhary presents a pivotal examination of the...
Assessment of Share Premium Valuation under Section 56(2)(viib): Insights from Dayalu Iron & Steel Pvt. Ltd. v. CIT

Assessment of Share Premium Valuation under Section 56(2)(viib): Insights from Dayalu Iron & Steel Pvt. Ltd. v. CIT

Date: Jul 13, 2022
Assessment of Share Premium Valuation under Section 56(2)(viib): Insights from Dayalu Iron & Steel Pvt. Ltd. v. CIT Introduction The case of Dayalu Iron & Steel Pvt. Ltd. v. CIT (ITA Nos....
Burden of Proof in Insurance Claim Repudiation: Insights from SBI Life Insurance Co. Ltd. v. Katkam Padma

Burden of Proof in Insurance Claim Repudiation: Insights from SBI Life Insurance Co. Ltd. v. Katkam Padma

Date: Jul 13, 2022
Burden of Proof in Insurance Claim Repudiation: Insights from SBI Life Insurance Co. Ltd. v. Katkam Padma Introduction The case of SBI Life Insurance Co. Ltd. v. Katkam Padma presents a pivotal...
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