All Tribunals Case Commentaries

ITAT Jaipur Reinforces Boundaries of Section 263 in Respect of Limited Scrutiny Cases Under CASS

Date: Apr 13, 2022

ITAT Jaipur Reinforces Boundaries of Section 263 in Respect of Limited Scrutiny Cases Under CASS Introduction The case of Shri Radha Govind Lashkari, Jaipur v. PCIT-2, Jaipur adjudicated by the...

Connectivity Bank Guarantees: Appellate Tribunal Decision on Discharge and Return in Shapoorji Pallonji Case

Date: Apr 13, 2022

Connectivity Bank Guarantees: Appellate Tribunal Decision on Discharge and Return in Shapoorji Pallonji Case Introduction The case of Shapoorji Pallonji Infrastructure Capital Company Private Limited...

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages

Date: Apr 13, 2022

Madhya Pradesh Poorva Kshetra Vidyut Vitran Co. Ltd v. Commissioner, Central Excise and CGST-Jabalpur: Landmark Judgment on Service Tax Exemptions and Liquidated Damages Introduction The case of...

Acknowledgment of Debt and Limitation in IBC Proceedings: NCLAT's Ruling in Rajesh Kedia v Phoenix ARC Private Ltd.

Date: Apr 12, 2022

Acknowledgment of Debt and Limitation in IBC Proceedings: NCLAT's Ruling in Rajesh Kedia v Phoenix ARC Private Ltd. Introduction The case of Rajesh Kedia, Ex-Director of Ajanta Paper and General...

ITAT Bangalore Reinforces Distinction Between Agricultural and Business Income in Land Transactions

Date: Apr 12, 2022

ITAT Bangalore Reinforces Distinction Between Agricultural and Business Income in Land Transactions Introduction The case of G.N. Venugopal, Devanahalli v. Assistant Commissioner Of Income Tax,...

National Green Tribunal Reinforces Sustainable Coastal Management: Limiting Hard Structures to Prevent Erosion

Date: Apr 12, 2022

National Green Tribunal Reinforces Sustainable Coastal Management: Limiting Hard Structures to Prevent Erosion Introduction The case of CH BALAMOHAN v. UNION OF INDIA MINISTRY OF ENVIRONMENT AND...

Preservation of Regulatory Mandates under the General Clauses Act: Art Nirman Ltd. v. NSE & SEBI

Date: Apr 9, 2022

Preservation of Regulatory Mandates under the General Clauses Act: Art Nirman Ltd. v. NSE & SEBI Introduction The case of Art Nirman Ltd. v. National Stock Exchange Of India Limited And Another...

Reinforced Consumer Rights in Real Estate Transactions: Landmark Ruling in Marshal Sharma v. BCL Homes Limited

Date: Apr 9, 2022

Reinforced Consumer Rights in Real Estate Transactions: Landmark Ruling in Marshal Sharma v. BCL Homes Limited Introduction The case of Marshal Sharma v. BCL Homes Limited adjudicated by the State...

Full and Final Settlement in Insurance Claims: Insights from New India Assurance Co. Ltd. v. S.S. Enterprises

Date: Apr 9, 2022

Full and Final Settlement in Insurance Claims: Insights from New India Assurance Co. Ltd. v. S.S. Enterprises Introduction The case of New India Assurance Co. Ltd. v. S.S. Enterprises adjudicated by...

Categorization of Industrial vs. Commercial Activities in Electricity Tariff Regulation: Insights from HPCL v. KERC

Date: Apr 8, 2022

Categorization of Industrial vs. Commercial Activities in Electricity Tariff Regulation: Insights from HPCL v. KERC Introduction The case of Hindustan Petroleum Corporation Limited (HPCL) v....

Establishing Bank's Liability for Safe Deposit Locker Security under Consumer Protection: SBI v Mahanty & Anr.

Date: Apr 8, 2022

Establishing Bank's Liability for Safe Deposit Locker Security under Consumer Protection: State Bank of India v. Gopal Prasad Mahanty & Anr. Introduction The case of State Bank of India (SBI) v....

Establishing Bank Liability for Safe Deposit Locker Security: Insights from GOPAL PRASAD MAHANTY & ANR. v. STATE BANK OF INDIA

Date: Apr 8, 2022

Establishing Bank Liability for Safe Deposit Locker Security: Insights from GOPAL PRASAD MAHANTY & ANR. v. STATE BANK OF INDIA Introduction The case of GOPAL PRASAD MAHANTY & ANR. v. STATE BANK OF...

Operational Creditors' Claims Exclusion in Resolution Plans Valid Under IBC: NCLAT Upholds Resolution Authority's Decision

Date: Apr 8, 2022

Operational Creditors' Claims Exclusion in Resolution Plans Valid Under IBC: NCLAT Upholds Resolution Authority's Decision Introduction The case of M/s. Genius Security and Allied Services v....

NCLAT Establishes Regulation 35A as Directory in Handling Fraudulent Transactions Beyond Prescribed Timeframes

Date: Apr 7, 2022

NCLAT Establishes Regulation 35A as Directory in Handling Fraudulent Transactions Beyond Prescribed Timeframes Introduction The case of Aditya Kumar Tibrewal v. Om Prakash Pandey And Others...

Tribunal Sets Precedent on Non-application of Section 68 under Presumptive Taxation: Atish Singla v. Income Tax Officer

Date: Apr 7, 2022

Tribunal Sets Precedent on Non-application of Section 68 under Presumptive Taxation: Atish Singla v. Income Tax Officer Introduction The case of Atish Singla v. Income Tax Officer, Ward - 43(7)...

Reinforcement of Satisfaction Requirements Under Section 153C: ITAT Affirms Strict Compliance

Date: Apr 7, 2022

Reinforcement of Satisfaction Requirements Under Section 153C: ITAT Affirms Strict Compliance Introduction The case of Assistant Commissioner Of Income Tax Circle - 2(3), Bangalore v. Shri T.H....

Enforcement of Environmental Standards in Industrial Effluent Management: Insights from VETERANS FORUM FOR TRANSPARENCY IN PUBLIC LIFE v. STATE OF HIMACHAL PRADESH

Date: Apr 7, 2022

Enforcement of Environmental Standards in Industrial Effluent Management: Insights from VETERANS FORUM FOR TRANSPARENCY IN PUBLIC LIFE v. STATE OF HIMACHAL PRADESH Introduction The case of Veterans...

Enforcement of Draft Effluent Standards for Pharmaceutical Industries: Analysis of Jasmeet Singh v. State Of Himachal Pradesh, National Green Tribunal, 2022

Date: Apr 7, 2022

Enforcement of Draft Effluent Standards for Pharmaceutical Industries: Analysis of Jasmeet Singh v. State Of Himachal Pradesh, National Green Tribunal, 2022 Introduction The case of Jasmeet Singh v....

SEBI Judgment on Unregistered Collective Investment Scheme: Big Em Estates & Infrastructures Ltd.

Date: Apr 7, 2022

SEBI Judgment on Unregistered Collective Investment Scheme: Big Em Estates & Infrastructures Ltd. Introduction The Securities and Exchange Board of India (SEBI) adjudicated on the case involving Big...

Anticipatory Bail Denied in Fraudulent Matrimonial Allegations: Rohan Pradeep Shinde v. State Of Maharashtra

Date: Apr 6, 2022

Anticipatory Bail Denied in Fraudulent Matrimonial Allegations: Rohan Pradeep Shinde v. State Of Maharashtra Introduction The case of Rohan Pradeep Shinde v. State Of Maharashtra adjudicated by the...