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All Tribunals Case Commentaries

Establishing the Burden of Proof in Seed Quality Disputes: Gujarat State Seeds Corporation Ltd. v. Gandabhai Parbatbhai Mori

Establishing the Burden of Proof in Seed Quality Disputes: Gujarat State Seeds Corporation Ltd. v. Gandabhai Parbatbhai Mori

Date: Jul 5, 2022
Establishing the Burden of Proof in Seed Quality Disputes: Gujarat State Seeds Corporation Ltd. v. Gandabhai Parbatbhai Mori Introduction The case of Gujarat State Seeds Corporation Ltd. v. Gandabhai...
Clarifying Liability of Financial Brokers under the Consumer Protection Act: SMC Global Securities Ltd. vs. Anil Kasliwal

Clarifying Liability of Financial Brokers under the Consumer Protection Act: SMC Global Securities Ltd. vs. Anil Kasliwal

Date: Jul 2, 2022
Clarifying Liability of Financial Brokers under the Consumer Protection Act: SMC Global Securities Ltd. vs. Anil Kasliwal 1. Introduction The case of SMC Global Securities Ltd. vs. Anil Kasliwal And...
Enhancing Insurer Accountability: New Precedent in Marine Cargo Insurance Claims

Enhancing Insurer Accountability: New Precedent in Marine Cargo Insurance Claims

Date: Jul 2, 2022
Enhancing Insurer Accountability: New Precedent in Marine Cargo Insurance Claims Introduction The case of Lokesh Machines Ltd. v. New India Assurance Co. Ltd. adjudicated by the National Consumer...
Strict Compliance with SARFAESI Act Procedures Reinforced in Raghav Filling Station v. Punjab & Sind Bank

Strict Compliance with SARFAESI Act Procedures Reinforced in Raghav Filling Station v. Punjab & Sind Bank

Date: Jul 2, 2022
Strict Compliance with SARFAESI Act Procedures Reinforced in Raghav Filling Station v. Punjab & Sind Bank Introduction The case of M/s Raghav Filling Station & ors. vs. Punjab & Sind Bank & Ors....
Enhancing Transparency: Central Information Commission’s Landmark Decision in K.S. Jain v. Central Public Information Officer, BHEL

Enhancing Transparency: Central Information Commission’s Landmark Decision in K.S. Jain v. Central Public Information Officer, BHEL

Date: Jul 2, 2022
Enhancing Transparency: Central Information Commission’s Landmark Decision in K.S. Jain v. Central Public Information Officer, BHEL Introduction The case of K.S. Jain v. Central Public Information...
Enhanced Consumer Rights in Real Estate: National Consumer Disputes Redressal Commission Upholds Refund and Compensation

Enhanced Consumer Rights in Real Estate: National Consumer Disputes Redressal Commission Upholds Refund and Compensation

Date: Jul 2, 2022
Enhanced Consumer Rights in Real Estate: National Consumer Disputes Redressal Commission Upholds Refund and Compensation Introduction The case of Abdul Rasheed Khan And Another Complainant(s) v....
Protecting Policyholders Against Coercive Discharge Vouchers: Insights from Biswajit Guha v. New India Assurance Co. Ltd.

Protecting Policyholders Against Coercive Discharge Vouchers: Insights from Biswajit Guha v. New India Assurance Co. Ltd.

Date: Jul 2, 2022
Protecting Policyholders Against Coercive Discharge Vouchers: Insights from Biswajit Guha v. New India Assurance Co. Ltd. Introduction The case of Biswajit Guha (S) v. Branch Manager, New India...
Strict Interpretation of Section 144C: No Variation in Returned Income, No Extension – Worldpart Limited vs DCIT International Taxation

Strict Interpretation of Section 144C: No Variation in Returned Income, No Extension – Worldpart Limited vs DCIT International Taxation

Date: Jul 2, 2022
Strict Interpretation of Section 144C: No Variation in Returned Income, No Extension – Worldpart Limited vs DCIT International Taxation Introduction The case of Worldpart Limited vs. DCIT...
SEBI Imposes Penalties on Guiness Securities Limited and Related Entities for Fraudulent Practices

SEBI Imposes Penalties on Guiness Securities Limited and Related Entities for Fraudulent Practices

Date: Jul 1, 2022
SEBI Imposes Penalties on Guiness Securities Limited and Related Entities for Fraudulent Practices Introduction The Securities and Exchange Board of India (SEBI) issued a final order on June 30,...
Judicial Relaxation on Form 10 Filing for Charitable Trusts: Uttrakhand Shiksha Bharti Society v. ITO (Exemptions), Dehradun

Judicial Relaxation on Form 10 Filing for Charitable Trusts: Uttrakhand Shiksha Bharti Society v. ITO (Exemptions), Dehradun

Date: Jul 1, 2022
Judicial Relaxation on Form 10 Filing for Charitable Trusts: Uttrakhand Shiksha Bharti Society v. ITO (Exemptions), Dehradun Introduction The case of Uttrakhand Shiksha Bharti Society v. The Income...
SanDisk India Device Design Centre Pvt. Ltd. v. Joint Commissioner of Income Tax: Landmark Transfer Pricing Ruling

SanDisk India Device Design Centre Pvt. Ltd. v. Joint Commissioner of Income Tax: Landmark Transfer Pricing Ruling

Date: Jul 1, 2022
SanDisk India Device Design Centre Pvt. Ltd. v. Joint Commissioner of Income Tax: Landmark Transfer Pricing Ruling Introduction The case of SanDisk India Device Design Centre Private Limited v. Joint...
Establishing GST Exemption Criteria for Pure Services in Solid Waste Management: The Srinivas Waste Management Ruling

Establishing GST Exemption Criteria for Pure Services in Solid Waste Management: The Srinivas Waste Management Ruling

Date: Jul 1, 2022
Establishing GST Exemption Criteria for Pure Services in Solid Waste Management: The Srinivas Waste Management Ruling Introduction The case of Srinivas Waste Management Services (P) Ltd., In Re...
ITA Affirms Allowance of Commission Expenses and Rejects Deemed Dividends in Shree Durga Syntex Pvt Ltd Case

ITA Affirms Allowance of Commission Expenses and Rejects Deemed Dividends in Shree Durga Syntex Pvt Ltd Case

Date: Jul 1, 2022
ITA Affirms Allowance of Commission Expenses and Rejects Deemed Dividends in Shree Durga Syntex Pvt Ltd Case Introduction In the landmark case of Shree Durga Syntex Private Limited, Surat vs. ACIT,...
Comprehensive Commentary on ITAT Judgment in Texas Instruments (India) Pvt. Ltd. v. Additional Commissioner of Income Tax LTU, Bangalore

Comprehensive Commentary on ITAT Judgment in Texas Instruments (India) Pvt. Ltd. v. Additional Commissioner of Income Tax LTU, Bangalore

Date: Jun 30, 2022
Comprehensive Commentary on ITAT Judgment in Texas Instruments (India) Pvt. Ltd. v. Additional Commissioner of Income Tax LTU, Bangalore Introduction The case of Texas Instruments (India) Private...
SEBI's Landmark Judgment on LODR Violations: Trinity Tradelink Ltd Case

SEBI's Landmark Judgment on LODR Violations: Trinity Tradelink Ltd Case

Date: Jun 30, 2022
SEBI's Landmark Judgment on LODR Violations: Trinity Tradelink Ltd Case Introduction The Securities and Exchange Board of India (SEBI) rendered a comprehensive final order on June 29, 2022,...
Income Tax Appellate Tribunal Clarifies Mutuality Principle for Co-operative Societies under Section 80P: Varathappam Palayam v. ITO

Income Tax Appellate Tribunal Clarifies Mutuality Principle for Co-operative Societies under Section 80P: Varathappam Palayam v. ITO

Date: Jun 30, 2022
Income Tax Appellate Tribunal Clarifies Mutuality Principle for Co-operative Societies under Section 80P: Varathappam Palayam v. ITO Introduction The case of Varathappam Palayam Primary Agricultural...
Establishing Director Accountability and Compliance with Accounting Standards: A Comprehensive Analysis of SEBI's Final Order Against Parsvnath Developers Limited

Establishing Director Accountability and Compliance with Accounting Standards: A Comprehensive Analysis of SEBI's Final Order Against Parsvnath Developers Limited

Date: Jun 30, 2022
Establishing Director Accountability and Compliance with Accounting Standards: A Comprehensive Analysis of SEBI's Final Order Against Parsvnath Developers Limited Introduction The Securities and...
Ujjivan Small Finance Bank's Negligence in Loan Foreclosure: A Comprehensive Analysis

Ujjivan Small Finance Bank's Negligence in Loan Foreclosure: A Comprehensive Analysis

Date: Jun 29, 2022
Ujjivan Small Finance Bank's Negligence in Loan Foreclosure: A Comprehensive Analysis Introduction The case of Devi Dayal s/o Sh.Puran Chand v. Ujjivan Small Finance Bank adjudicated by the District...
ITA Mumbai Establishes 10% Tolerance for Section 43CA Additions in Property Transactions

ITA Mumbai Establishes 10% Tolerance for Section 43CA Additions in Property Transactions

Date: Jun 29, 2022
ITA Mumbai Establishes 10% Tolerance for Section 43CA Additions in Property Transactions 1. Introduction The case of Shri Harish H Gandhi vs. ACIT (ITA No.1244/Mum/2019 & ITA No.2603/Mum/2019)...
TNMM Recognized as Appropriate Method for Determining Arm's Length Price in Brokerage Services: Insight from CLSA India Ltd v. DCIT CIR 4(1), Mumbai

TNMM Recognized as Appropriate Method for Determining Arm's Length Price in Brokerage Services: Insight from CLSA India Ltd v. DCIT CIR 4(1), Mumbai

Date: Jun 29, 2022
TNMM Recognized as Appropriate Method for Determining Arm's Length Price in Brokerage Services: Insight from CLSA India Ltd v. DCIT CIR 4(1), Mumbai Introduction The case of CLSA India Ltd. v. Deputy...
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