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All Tribunals Case Commentaries

Clarifying Jurisdictional Limits: ITA's Decision on Additions under Sections 68, 69C and Reopening Assessments

Clarifying Jurisdictional Limits: ITA's Decision on Additions under Sections 68, 69C and Reopening Assessments

Date: Feb 1, 2022
Clarifying Jurisdictional Limits: ITA's Decision on Additions under Sections 68, 69C and Reopening Assessments Introduction In the case of M/S. Sahara City Homes, Bareilly v. Income Tax Officer -...
Validation of Insurance Claim Repudiation Based on Surveyor Findings: Analysis of Himanshu Trading Co. v. New India Assurance Co. Ltd.

Validation of Insurance Claim Repudiation Based on Surveyor Findings: Analysis of Himanshu Trading Co. v. New India Assurance Co. Ltd.

Date: Jan 29, 2022
Validation of Insurance Claim Repudiation Based on Surveyor Findings: Analysis of Himanshu Trading Co. v. New India Assurance Co. Ltd. Introduction The case of Himanshu Trading Co. v. New India...
Enhancing Evidentiary Standards for Unexplained Investments under Section 69: ITAT Indore Affirms the Necessity of Corroborative Evidence

Enhancing Evidentiary Standards for Unexplained Investments under Section 69: ITAT Indore Affirms the Necessity of Corroborative Evidence

Date: Jan 29, 2022
Enhancing Evidentiary Standards for Unexplained Investments under Section 69: ITAT Indore Affirms the Necessity of Corroborative Evidence Introduction The case of ACIT (Central)-1, Bhopal, Bhopal v....
Delhi E.N.T. Hospital v. Smt. Darshani Devi: Establishing Standards in Medical Negligence Claims

Delhi E.N.T. Hospital v. Smt. Darshani Devi: Establishing Standards in Medical Negligence Claims

Date: Jan 29, 2022
Delhi E.N.T. Hospital v. Smt. Darshani Devi: Establishing Standards in Medical Negligence Claims Introduction The case of Delhi E.N.T. Hospital v. Smt. Darshani Devi Alias Darshani Sharma adjudicated...
Enforcement of Corporate Guarantees under IBC and Limitation Periods: An Analysis of SABBAS WINIFRED JOSEPH vs. IDBI BANK LIMITED

Enforcement of Corporate Guarantees under IBC and Limitation Periods: An Analysis of SABBAS WINIFRED JOSEPH vs. IDBI BANK LIMITED

Date: Jan 28, 2022
Enforcement of Corporate Guarantees under IBC and Limitation Periods: An Analysis of Sabbas Winifred Joseph vs. IDBI Bank Limited Introduction The case of Sabbas Winifred Joseph Suspended Director of...
Reassessment Proceedings and Natural Justice in Tax Law: Priya Diamonds Pvt. Ltd. v. ACIT

Reassessment Proceedings and Natural Justice in Tax Law: Priya Diamonds Pvt. Ltd. v. ACIT

Date: Jan 28, 2022
Reassessment Proceedings and Natural Justice in Tax Law: Priya Diamonds Pvt. Ltd. v. ACIT 1. Introduction The case of Priya Diamonds Pvt. Ltd., Delhi v. ACIT, Central Circle-25, New Delhi is a...
Recognition of Legitimate Cash Withdrawals for Medical Emergencies in Income Tax Assessments

Recognition of Legitimate Cash Withdrawals for Medical Emergencies in Income Tax Assessments

Date: Jan 28, 2022
Recognition of Legitimate Cash Withdrawals for Medical Emergencies in Income Tax Assessments Introduction The case of Om Prakash Nahar, New Delhi v. ITO Ward-67(2), New Delhi adjudicated by the...
Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun

Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun

Date: Jan 28, 2022
Exemption of Service Tax on Charitable Donations for Yoga Organizations: Bharat Swabhiman Nyas v. Commissioner, Customs, Central Excise and Service Tax-Dehradun Introduction The case of Bharat...
Establishing Delay Compensation Standards in Real Estate under the Consumer Protection Act

Establishing Delay Compensation Standards in Real Estate under the Consumer Protection Act

Date: Jan 26, 2022
Establishing Delay Compensation Standards in Real Estate under the Consumer Protection Act Introduction The case of Madhusudhan Reddy R. And Others v. VDB Whitefield Development Pvt. Ltd.,...
Establishing Clear Admission of Debt in CIRP: Outdoor Advertising Professionals vs. Graphene Media

Establishing Clear Admission of Debt in CIRP: Outdoor Advertising Professionals vs. Graphene Media

Date: Jan 26, 2022
Establishing Clear Admission of Debt in CIRP: Outdoor Advertising Professionals vs. Graphene Media Introduction The case of Outdoor Advertising Professionals (India) Private Limited (OAPL) versus...
Enhanced Consumer Protection in Real Estate: RAJU CHOWDHARY & ANR. v. ATHENA INFRASTRUCTURE LTD. & ANR.

Enhanced Consumer Protection in Real Estate: RAJU CHOWDHARY & ANR. v. ATHENA INFRASTRUCTURE LTD. & ANR.

Date: Jan 26, 2022
Enhanced Consumer Protection in Real Estate: RAJU CHOWDHARY & ANR. v. ATHENA INFRASTRUCTURE LTD. & ANR. Introduction The case of RAJU CHOWDHARY & ANR. vs. ATHENA INFRASTRUCTURE LTD. & ANR....
NGT pioneers PMLA linkage for environmental violations and sets a scalable, deterrent compensation regime for Tarapur MIDC

NGT pioneers PMLA linkage for environmental violations and sets a scalable, deterrent compensation regime for Tarapur MIDC

Date: Jan 25, 2022
Akhil Bhartiya Mangela Samaj Parishad v. MPCB & Ors. (Tarapur MIDC), detailing findings of systemic water pollution, CETP failure, methodology for environmental compensation, and a first-of-its-kind...
GST Liability on Club Membership Fees: Insights from Poona Club Ltd. Judgment

GST Liability on Club Membership Fees: Insights from Poona Club Ltd. Judgment

Date: Jan 23, 2022
GST Liability on Club Membership Fees: Insights from Poona Club Ltd. Judgment Introduction The Poona Club Ltd. case, adjudicated by the Authority for Advance Rulings (AAR) under the Goods and...
Classification of Deferred Receivables as International Transactions in Transfer Pricing: Swiss Re Global Business Solutions India Pvt Ltd.

Classification of Deferred Receivables as International Transactions in Transfer Pricing: Swiss Re Global Business Solutions India Pvt Ltd.

Date: Jan 22, 2022
Classification of Deferred Receivables as International Transactions in Transfer Pricing: Swiss Re Global Business Solutions India Pvt Ltd. Introduction The case of Swiss Re Global Business Solutions...
Deduction Under Section 36(1)(va) Reaffirmed for Late Deposits of Employee PF/ESI Contributions

Deduction Under Section 36(1)(va) Reaffirmed for Late Deposits of Employee PF/ESI Contributions

Date: Jan 21, 2022
Deduction Under Section 36(1)(va) Reaffirmed for Late Deposits of Employee PF/ESI Contributions Introduction The case of Commercial Auto Sales Pvt. Ltd., Allahabad v. Assistant Director of Income Tax...
Shergil Harjit v. Pr Commissioner of Income-Tax-1: Enhanced Scrutiny on Revisional Jurisdiction Under Section 263

Shergil Harjit v. Pr Commissioner of Income-Tax-1: Enhanced Scrutiny on Revisional Jurisdiction Under Section 263

Date: Jan 21, 2022
Shergil Harjit v. Pr Commissioner of Income-Tax-1: Enhanced Scrutiny on Revisional Jurisdiction Under Section 263 Introduction The case of Shergil Harjit, Ahmednagar v. Pr Commissioner of...
Exclusion of COVID-19 Lockdown Period in Insolvency Proceedings: Indiabulls Housing Finance Ltd v. Sandeep Chandna

Exclusion of COVID-19 Lockdown Period in Insolvency Proceedings: Indiabulls Housing Finance Ltd v. Sandeep Chandna

Date: Jan 19, 2022
Exclusion of COVID-19 Lockdown Period in Insolvency Proceedings: Indiabulls Housing Finance Ltd v. Sandeep Chandna Introduction The case of Indiabulls Housing Finance Limited v. Sandeep Chandna was...
National Green Tribunal Strengthens Polluter Pays Principle and Fly Ash Management in Hiralal Bais v. Reliance Sasan Power P Ltd

National Green Tribunal Strengthens Polluter Pays Principle and Fly Ash Management in Hiralal Bais v. Reliance Sasan Power P Ltd

Date: Jan 19, 2022
National Green Tribunal Strengthens Polluter Pays Principle and Fly Ash Management in Hiralal Bais v. Reliance Sasan Power P Ltd Introduction The case of Hiralal Bais v. Reliance Sasan Power P Ltd...
SEBI's Landmark Order on Unregistered Investment Advisory Services: Comprehensive Analysis of the Cash Cow Case

SEBI's Landmark Order on Unregistered Investment Advisory Services: Comprehensive Analysis of the Cash Cow Case

Date: Jan 19, 2022
SEBI's Landmark Order on Unregistered Investment Advisory Services: Comprehensive Analysis of the Cash Cow Case Introduction The Securities and Exchange Board of India (SEBI) issued a significant...
Ensuring Natural Justice in Ex Parte Proceedings: Vmake Visas Pvt. Ltd. v. Babu Singh & Ors.

Ensuring Natural Justice in Ex Parte Proceedings: Vmake Visas Pvt. Ltd. v. Babu Singh & Ors.

Date: Jan 19, 2022
Ensuring Natural Justice in Ex Parte Proceedings: Vmake Visas Pvt. Ltd. v. Babu Singh & Ors. Introduction The case of Vmake Visas Pvt. Ltd. v. Babu Singh & Ors. adjudicated by the State Consumer...
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