All Tribunals Case Commentaries

Strict Adherence to Environmental Clearances: Insights from Saviour Park Apartment Owners Assn. v. State Of U.P.

Date: May 5, 2022

Strict Adherence to Environmental Clearances: Insights from Saviour Park Apartment Owners Assn. v. State Of U.P. Introduction The case of Saviour Park Apartment Owners Assn. v. State Of U.P....

Enhancing Consumer Protection in Real Estate: Landmark Ruling in Nagesh Maruti Utekar vs. Sunstone Developers

Date: May 5, 2022

Enhancing Consumer Protection in Real Estate: Landmark Ruling in Nagesh Maruti Utekar vs. Sunstone Developers Introduction The case of Nagesh Maruti Utekar Complainant(s) vs. Sunstone Developers...

NCRC Establishes Precedent for Refunds and Compensation in Real Estate Under Unfair Trade Practices

Date: May 5, 2022

National Consumer Disputes Redressal Commission Establishes Robust Consumer Rights in Real Estate Transactions Introduction The case of Aashish Bansal & Anr. vs. Ireo Pvt. Ltd. & Ors. adjudicated by...

Suppression of Material Facts in Insurance Claims: BASMATI v. LIC OF INDIA

Date: May 5, 2022

Suppression of Material Facts in Insurance Claims: BASMATI v. LIC OF INDIA Introduction The case BASMATI v. LIC OF INDIA was adjudicated by the National Consumer Disputes Redressal Commission (NCDRC)...

Establishing Joint Liability of Developers and Land Owners Under the Consumer Protection Act

Date: May 5, 2022

Establishing Joint Liability of Developers and Land Owners Under the Consumer Protection Act Introduction The case of Phoenix Infra Pvt. Ltd. Throug Its Director, Mr. Pranav Puri. (S) v. Paramjit...

CERC Establishes Liability for Transmission Tariff Truing Up Amid Downstream Delays

Date: May 4, 2022

CERC Establishes Liability for Transmission Tariff Truing Up Amid Downstream Delays Introduction In the landmark case of Power Grid Corporation of India Limited v. Rajasthan Rajya Vidyut Prasaran...

Limitation Periods in Consumer Disputes with Misrepresentations: Insights from Surrender Singh Mann v. Tata AIG Life Insurance Co.

Date: Apr 30, 2022

Limitation Periods in Consumer Disputes with Misrepresentations: Insights from Surrender Singh Mann v. M/s Tata AIG Life Insurance Company Limited & Anr. Introduction The case of Surrender Singh Mann...

Clarification on Taxability of Centralized Services Fees under India-USA DTAA: Starwood Hotels & Resorts Worldwide Inc. v. ACIT

Date: Apr 30, 2022

Clarification on Taxability of Centralized Services Fees under India-USA DTAA: Starwood Hotels & Resorts Worldwide Inc. v. ACIT Introduction The case of Starwood Hotels & Resorts Worldwide Inc. v....

Omission of Section 92BA Clause (i) and Its Legal Implications: Commentary on M/s Nava Karnataka Steels Pvt Ltd vs DCIT

Date: Apr 30, 2022

Omission of Section 92BA Clause (i) and Its Legal Implications: Commentary on M/s Nava Karnataka Steels Pvt Ltd vs Deputy Commissioner of Income Tax Introduction The case of M/s Nava Karnataka Steels...

Non-Consumer Status of Stock Market Investors Affirmed: NCDRC Decision in BAIDYANATH MONDAL v. KANAHAYA LAL RATHI & 2 ORS.

Date: Apr 30, 2022

Non-Consumer Status of Stock Market Investors Affirmed: NCDRC Decision in BAIDYANATH MONDAL v. KANAHAYA LAL RATHI & 2 ORS. Introduction The case of BAIDYANATH MONDAL v. KANAHAYA LAL RATHI & 2 ORS....

Establishing the Burden of Proof in Consumer Disputes: Sahara India Real Estate Corp Ltd. v. D.K. Tiwari

Date: Apr 30, 2022

Establishing the Burden of Proof in Consumer Disputes: Sahara India Real Estate Corp Ltd. v. D.K. Tiwari Introduction The case of M/S. Sahara India Real Estate Corporation Ltd. v. D.K. Tiwari...

Taxability of Interest on Enhanced Land Acquisition Compensation Affirmed by ITAT Pune

Date: Apr 29, 2022

Taxability of Interest on Enhanced Land Acquisition Compensation Affirmed by ITAT Pune Introduction The case of Madhav Pandharinath Kande vs. Income-tax Officer was adjudicated by the Income Tax...

Legal Disability and Non-Imposition of Notional Rent: Analyzing Shri Kamal Kumar v. ACIT

Date: Apr 29, 2022

Legal Disability and Non-Imposition of Notional Rent: Analyzing Shri Kamal Kumar v. ACIT Introduction The case of Shri Kamal Kumar v. ACIT, New Delhi adjudicated by the Income Tax Appellate Tribunal...

Limitation of Assessing Officer's Jurisdiction Under Section 143(2) - ITAT's Landmark Decision in Dharmin N Thakkar v. ITO

Date: Apr 28, 2022

Limitation of Assessing Officer's Jurisdiction Under Section 143(2) - ITAT's Landmark Decision in Dharmin N Thakkar v. ITO Introduction The case of Dharmin N Thakkar v. The Income Tax Officer (ITO),...

Enhancing Depreciation Benefits for Integral Plant Machinery: Insights from EFACEC Switchgear India Pvt. Ltd. v. ACIT

Date: Apr 27, 2022

Enhancing Depreciation Benefits for Integral Plant Machinery: Insights from EFACEC Switchgear India Pvt. Ltd. v. ACIT Introduction The case of Efacec Switchgear India Pvt. Ltd. v. ACIT is a...

ITA Delhi Upholds Exemption for Managerial Services and Cost Reimbursements under India-USA DTAA in Russell Reynolds Associates Inc. v. DCIT

Date: Apr 27, 2022

ITA Delhi Upholds Exemption for Managerial Services and Cost Reimbursements under India-USA DTAA in Russell Reynolds Associates Inc. v. DCIT Introduction The case of Russell Reynolds Associates Inc.,...

Bonafide Mistake vs. Concealment: The Landmark Verdict in Virendra Singh Verma v. ITO Ajmer

Date: Apr 26, 2022

Bonafide Mistake vs. Concealment: The Landmark Verdict in Virendra Singh Verma v. ITO Ajmer Introduction The case of Shri Virendra Singh Verma, Ajmer v. Income Tax Officer, Ward-2-1, Ajmer...

Vyona Logistics Pvt Ltd vs ITO Jaipur: Clarification on Deductibility of PF and ESI Contributions under Section 36(1)(va) and Section 43B

Date: Apr 26, 2022

Vyona Logistics Pvt Ltd vs ITO Jaipur: Clarification on Deductibility of PF and ESI Contributions under Section 36(1)(va) and Section 43B Introduction In the landmark case of Vyona Logistics Pvt Ltd...

Liability of Railway Authorities for Unbooked Luggage: Analysis of Divisional Railway Manager v. Seema Arora

Date: Apr 23, 2022

Liability of Railway Authorities for Unbooked Luggage: Analysis of Divisional Railway Manager v. Seema Arora Introduction The case of Divisional Railway Manager, Ambala Division, Northern Railways,...

SWARUP ROY v. STATE OF WEST BENGAL: NGT Mandates Consent for Poultry Farms Over 5000 Birds

Date: Apr 23, 2022

SWARUP ROY v. STATE OF WEST BENGAL: NGT Mandates Consent for Poultry Farms Over 5000 Birds Introduction The case of Swarup Roy v. State of West Bengal was adjudicated by the National Green Tribunal...