All Tribunals Case Commentaries

Strengthening Industrial Safety: National Green Tribunal’s Landmark Judgment on Ruhi Industries Factory Fire

Date: Jul 13, 2022

Strengthening Industrial Safety: National Green Tribunal’s Landmark Judgment on Ruhi Industries Factory Fire Introduction On June 4, 2022, a catastrophic fire broke out at Ruhi Industries in Hapur,...

Enforcement of Debt Recovery under the Recovery of Debts and Bankruptcy Act, 1993: PNB v. Arun Kumar

Date: Jul 12, 2022

Enforcement of Debt Recovery under the Recovery of Debts and Bankruptcy Act, 1993: Punjab National Bank v. Arun Kumar Introduction The case of Punjab National Bank (PNB) vs. Shri Arun Kumar and...

Enforcement of Debt Recovery under Section 19 of the RDDBFI Act: Insights from PNB v. M/s S K Industries

Date: Jul 12, 2022

Enforcement of Debt Recovery under Section 19 of the RDDBFI Act: Insights from PNB v. M/s S K Industries Introduction The case of Punjab National Bank (PNB) v. M/s S K Industries was adjudicated by...

Supreme Court Clarifies 'Acquirer' Definition and Upholds Monetary Penalties in SEBI v. Sunil Krishna Khaitan & Ors.

Date: Jul 12, 2022

Supreme Court Clarifies 'Acquirer' Definition and Upholds Monetary Penalties in SEBI v. Sunil Krishna Khaitan & Ors. Introduction The Supreme Court of India, in its judgment dated July 11, 2022,...

Impact of Limitation Period on Transfer Pricing Orders: Insights from Sigma Aldrich Chemicals Pvt. Ltd. v. DCIT, Bangalore

Date: Jul 12, 2022

Impact of Limitation Period on Transfer Pricing Orders: Insights from Sigma Aldrich Chemicals Pvt. Ltd. v. DCIT, Bangalore Introduction The case of Sigma Aldrich Chemicals Private Limited, Bangalore...

Employees Provident Fund Claims Excluded from Liquidation Estate: Commentary on The Regional Provident Fund Commissioner -II Legal Tambaram v. Titanium Tantalum Products Limited

Date: Jul 12, 2022

Employees Provident Fund Claims Excluded from Liquidation Estate: Commentary on The Regional Provident Fund Commissioner -II Legal Tambaram v. Titanium Tantalum Products Limited Introduction The case...

Market Manipulation through Single Share Self-Trades: Insights from MBL v. SEBI

Date: Jul 9, 2022

Market Manipulation through Single Share Self-Trades: Insights from MBL v. SEBI Introduction The case of MBL and Company Limited v. Securities and Exchange Board of India (SEBI) (Civil Appeal...

Unfair Trade Practices in Insurance Claims: Ranjan Mohapatra v. Star Health & Allied Insurance Co.

Date: Jul 9, 2022

Unfair Trade Practices in Insurance Claims: Ranjan Mohapatra v. Star Health & Allied Insurance Co. Ltd. Introduction The case of Ranjan Mohapatra v. Star Health & Allied Insurance Co. Ltd. was...

ITAT Upholds Validity of Reassessment under Section 147: A Comprehensive Analysis of Shiv Raj Singh vs. ITO, Bathinda

Date: Jul 9, 2022

ITAT Upholds Validity of Reassessment under Section 147: A Comprehensive Analysis of Shiv Raj Singh vs. ITO, Bathinda Introduction The case of Shri Shiv Raj Singh versus the Income Tax Officer (ITO),...

Mandate of SEBI Registration for Investment Advisers: Comprehensive Analysis of the SEBI Judgment Against Trend Market Advisory Services

Date: Jul 8, 2022

Mandate of SEBI Registration for Investment Advisers: Comprehensive Analysis of the SEBI Judgment Against Trend Market Advisory Services 1. Introduction The Securities and Exchange Board of India...

National Green Tribunal's Landmark Ruling on Hussain Sagar Lake Pollution

Date: Jul 7, 2022

National Green Tribunal's Landmark Ruling on Hussain Sagar Lake Pollution Introduction The case Dr. Lubna Sarwath Co-Convenor v. The State of Telangana, adjudicated by the National Green Tribunal...

ADA's Accountability in Preventing Sewage Pollution: A Landmark Judgment by the National Green Tribunal

Date: Jul 7, 2022

ADA's Accountability in Preventing Sewage Pollution: A Landmark Judgment by the National Green Tribunal Introduction The case of Devanshu Bose v. Agra Development Authority (ADA) was adjudicated by...

IBC Tribunal Reclassifies License Fee Claims as Operational Debt: Jaipur Trade Expocentre v Metro Jet Airways Training

Date: Jul 6, 2022

IBC Tribunal Reclassifies License Fee Claims as Operational Debt: Jaipur Trade Expocentre v Metro Jet Airways Training Introduction The case of Jaipur Trade Expocentre Private Limited v. Metro Jet...

Classification of Renewable Energy Certificates as Capital Receipts: Insights from DWARIKESH SUGAR INDUSTRIES LTD v. Assessing Officer

Date: Jul 6, 2022

Classification of Renewable Energy Certificates as Capital Receipts: Insights from DWARIKESH SUGAR INDUSTRIES LTD v. Assessing Officer Introduction The case of DWARIKESH SUGAR INDUSTRIES LTD, Mumbai...

ITA Delhi Tribunal Reinforces Non-Taxability of Software Sales and Cloud Services as Royalty under India-USA DTAA

Date: Jul 6, 2022

ITA Delhi Tribunal Reinforces Non-Taxability of Software Sales and Cloud Services as Royalty under India-USA DTAA Introduction The Income Tax Appellate Tribunal (ITAT) Delhi Bench, in its judgment...

CESTAT Ruling in Mauli Worldwide Logistics v. Commissioner: Clarifying Customs Broker's KYC Obligations under Regulation 10(n)

Date: Jul 5, 2022

CESTAT Ruling in Mauli Worldwide Logistics v. Commissioner: Clarifying Customs Broker's KYC Obligations under Regulation 10(n) Introduction The case of Mauli Worldwide Logistics vs. Commissioner,...

Enforcement of the 14-Day Insurance Transfer Mandate under the Motor Vehicles Act: Mohadin Sab v. Anuradha Ostwal

Date: Jul 5, 2022

Enforcement of the 14-Day Insurance Transfer Mandate under the Motor Vehicles Act: Mohadin Sab v. Anuradha Ostwal Introduction Mohadin Sab v. Anuradha Ostwal is a pivotal case adjudicated by the...

ITAT Kolkata's Ruling on Section 56(2)(viib): Valuation and Applicability in CCD to Equity Conversions

Date: Jul 5, 2022

ITAT Kolkata's Ruling on Section 56(2)(viib): Valuation and Applicability in CCD to Equity Conversions Introduction The case of Milk Mantra Dairy Pvt. Ltd. v. Deputy Commissioner of Income-tax,...

Strengthening Interpretation of Section 29A(c) of the Insolvency and Bankruptcy Code: NCLAT Upholds Resolution Applicant Eligibility in Avantha Holdings v. Abhilash Lal Resolution Professional

Date: Jul 5, 2022

Strengthening Interpretation of Section 29A(c) of the Insolvency and Bankruptcy Code: NCLAT Upholds Resolution Applicant Eligibility in Avantha Holdings v. Abhilash Lal Resolution Professional...

Arbitration Clauses Do Not Bar Consumer Redressal: NCDRC's Landmark Ruling in VINOD GUPTA & ANR. v. EMAAR MGF LAND LIMITED

Date: Jul 5, 2022

Arbitration Clauses Do Not Bar Consumer Redressal: NCDRC's Landmark Ruling in VINOD GUPTA & ANR. v. EMAAR MGF LAND LIMITED Introduction The case of VINOD GUPTA & ANR. v. EMAAR MGF LAND LIMITED & 3...