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All Tribunals Case Commentaries

Clarifying Consequential Loss in Vehicle Insurance Claims: Tata AIG v. Dr. Agnihotri

Clarifying Consequential Loss in Vehicle Insurance Claims: Tata AIG v. Dr. Agnihotri

Date: Dec 22, 2021
Clarifying Consequential Loss in Vehicle Insurance Claims: Tata AIG v. Dr. Agnihotri Introduction The case of Tata AIG General Insurance Co. Ltd. v. Dr. Navneet Agnihotri & 3 Ors. adjudicated by the...
Axis Bank Limited v. Value Infracon India Pvt Ltd: Defining Secured Financial Creditors in Insolvency Proceedings

Axis Bank Limited v. Value Infracon India Pvt Ltd: Defining Secured Financial Creditors in Insolvency Proceedings

Date: Dec 21, 2021
Axis Bank Limited v. Value Infracon India Pvt Ltd: Defining Secured Financial Creditors in Insolvency Proceedings 1. Introduction The case of Axis Bank Limited v. Value Infracon India Private Limited...
IDBI Capital Markets & Securities Ltd. v. M/s JBF Petrochemicals Ltd.: Establishing Rigorous Compliance in Insolvency Proceedings

IDBI Capital Markets & Securities Ltd. v. M/s JBF Petrochemicals Ltd.: Establishing Rigorous Compliance in Insolvency Proceedings

Date: Dec 21, 2021
IDBI Capital Markets & Securities Ltd. v. M/s JBF Petrochemicals Ltd.: Establishing Rigorous Compliance in Insolvency Proceedings 1. Introduction The case of IDBI Capital Markets & Securities Ltd. v....
Limitation on Imposition of Late Fees under Section 234E via Section 200A for Periods Preceding June 1, 2015: ITAT Kolkata's Landmark Judgment

Limitation on Imposition of Late Fees under Section 234E via Section 200A for Periods Preceding June 1, 2015: ITAT Kolkata's Landmark Judgment

Date: Dec 18, 2021
Limitation on Imposition of Late Fees under Section 234E via Section 200A for Periods Preceding June 1, 2015: ITAT Kolkata's Landmark Judgment Introduction The case of Bhaskar Roy, Kolkata v. ITO...
ITA Ruling Affirms Eligibility of Educational Society for Section 11 Exemption Despite Section 10(23C) Provisions

ITA Ruling Affirms Eligibility of Educational Society for Section 11 Exemption Despite Section 10(23C) Provisions

Date: Dec 17, 2021
ITA Ruling Affirms Eligibility of Educational Society for Section 11 Exemption Despite Section 10(23C) Provisions Introduction The case of Sunshine Educational & Development Society, Noida v. Addl....
Clarifying 'Inaccurate Particulars of Income': ITAT Overrules Penalty Under Section 271(1)(c)

Clarifying 'Inaccurate Particulars of Income': ITAT Overrules Penalty Under Section 271(1)(c)

Date: Dec 17, 2021
Clarifying 'Inaccurate Particulars of Income': ITAT Overrules Penalty Under Section 271(1)(c) Introduction In the case of The Karamsad Nagrik Co-op. Credit Society Ltd. v. The DCIT, Anand Circle,...
Affirming Comprehensive Remedies for Defective Premium Vehicles: Analysis of Jaison Lukose v. Nissan Motors India Pvt Ltd

Affirming Comprehensive Remedies for Defective Premium Vehicles: Analysis of Jaison Lukose v. Nissan Motors India Pvt Ltd

Date: Dec 17, 2021
Affirming Comprehensive Remedies for Defective Premium Vehicles: Analysis of Jaison Lukose v. Nissan Motors India Pvt Ltd Introduction The case of Jaison Lukose v. Nissan Motors India Pvt Ltd...
Kushan Mitra v. Amit Goel: Redefining 'Financial Debt' Under the Insolvency and Bankruptcy Code

Kushan Mitra v. Amit Goel: Redefining 'Financial Debt' Under the Insolvency and Bankruptcy Code

Date: Dec 17, 2021
Kushan Mitra v. Amit Goel: Redefining 'Financial Debt' Under the Insolvency and Bankruptcy Code Introduction The case of Kushan Mitra v. Amit Goel adjudicated by the National Company Law Appellate...
Rajinder Kaur v. HDFC Standard Life Insurance Company Ltd: Upholding Utmost Good Faith in Insurance Contracts

Rajinder Kaur v. HDFC Standard Life Insurance Company Ltd: Upholding Utmost Good Faith in Insurance Contracts

Date: Dec 16, 2021
Rajinder Kaur v. HDFC Standard Life Insurance Company Ltd: Upholding Utmost Good Faith in Insurance Contracts Introduction The case of Rajinder Kaur v. HDFC Standard Life Insurance Company Ltd was...
Impact of Finance Act 2021 on Employee Contributions: Lumino Industries Ltd. v. ACIT

Impact of Finance Act 2021 on Employee Contributions: Lumino Industries Ltd. v. ACIT

Date: Dec 16, 2021
Impact of Finance Act 2021 on Employee Contributions: Lumino Industries Ltd. v. ACIT Introduction The case of Lumino Industries Limited, Kolkata v. ACIT, Cir-5(1), Kolkata adjudicated by the Income...
UltraTech Cement Ltd. v. DCIT CEN CIR 1(4), Mumbai: Pioneering Rulings on Section 80IA(12A) and Corporate Guarantees

UltraTech Cement Ltd. v. DCIT CEN CIR 1(4), Mumbai: Pioneering Rulings on Section 80IA(12A) and Corporate Guarantees

Date: Dec 15, 2021
UltraTech Cement Ltd. v. DCIT CEN CIR 1(4), Mumbai: Pioneering Rulings on Section 80IA(12A) and Corporate Guarantees Introduction The case of UltraTech Cement Ltd. v. DCIT CEN CIR 1(4), Mumbai...
Floating Interest Rate Agreements in Consumer Credit: ICICI Bank Ltd. v. Ashwani Bhalla

Floating Interest Rate Agreements in Consumer Credit: ICICI Bank Ltd. v. Ashwani Bhalla

Date: Dec 14, 2021
Floating Interest Rate Agreements in Consumer Credit: ICICI Bank Ltd. v. Ashwani Bhalla Introduction The case of ICICI Bank Limited v. Ashwani Bhalla adjudicated by the State Consumer Disputes...
Tribunal Upholds Assessee’s Rights Against Unwarranted Additions Under Section 68 Post-Demonetization

Tribunal Upholds Assessee’s Rights Against Unwarranted Additions Under Section 68 Post-Demonetization

Date: Dec 14, 2021
Tribunal Upholds Assessee’s Rights Against Unwarranted Additions Under Section 68 Post-Demonetization Introduction The case of Anantpur Kalpana, Gangavathi v. Income Tax Officer, Ward-1, Bangalore...
Edelweiss Asset Reconstruction Company Limited v. V Mahesh: Landmark Ruling on Corporate Guarantees in Insolvency Proceedings

Edelweiss Asset Reconstruction Company Limited v. V Mahesh: Landmark Ruling on Corporate Guarantees in Insolvency Proceedings

Date: Dec 14, 2021
Edelweiss Asset Reconstruction Company Limited v. V Mahesh: Landmark Ruling on Corporate Guarantees in Insolvency Proceedings Introduction The case of Edelweiss Asset Reconstruction Company Limited...
Ensuring Procedural Accuracy in Police Disciplinary Actions: Insights from C. Bastin Sabu v. Union of India

Ensuring Procedural Accuracy in Police Disciplinary Actions: Insights from C. Bastin Sabu v. Union of India

Date: Dec 11, 2021
Ensuring Procedural Accuracy in Police Disciplinary Actions: Insights from C. Bastin Sabu v. Union of India Introduction The case of C. Bastin Sabu v. Union of India, adjudicated by the Central...
Revisionary Jurisdiction under Section 263: Kaushalya Dealers Pvt. Ltd. v. ITO

Revisionary Jurisdiction under Section 263: Kaushalya Dealers Pvt. Ltd. v. ITO

Date: Dec 11, 2021
Revisionary Jurisdiction under Section 263: Kaushalya Dealers Pvt. Ltd. v. ITO Introduction The case of Kaushalya Dealers Pvt. Ltd., Kolkata v. ITO, Ward-4(4), Kolkata adjudicated by the Income Tax...
NCLAT Upholds Sale of Company as Going Concern in Liquidation: Insights into Beneficial Liquidation under IBC

NCLAT Upholds Sale of Company as Going Concern in Liquidation: Insights into Beneficial Liquidation under IBC

Date: Dec 9, 2021
NCLAT Upholds Sale of Company as Going Concern in Liquidation: Insights into Beneficial Liquidation under IBC Introduction In the landmark case of Bharatiya Kamgar Sena Workmen Union of BDIL v. Vijay...
Clarification on Deductibility of Employee Contributions under Section 36(1)(va) Post Finance Act 2021: ADYAR ANANDA BHAVAN Sweets India P Ltd. v. ACIT, Chennai

Clarification on Deductibility of Employee Contributions under Section 36(1)(va) Post Finance Act 2021: ADYAR ANANDA BHAVAN Sweets India P Ltd. v. ACIT, Chennai

Date: Dec 9, 2021
Clarification on Deductibility of Employee Contributions under Section 36(1)(va) Post Finance Act 2021 Introduction The case of ADYAR ANANDA BHAVAN SWEETS INDIA P LTD, CHENNAI v. ACIT, Chennai...
Enhancing Beneficial Liquidation: NCLAT's Directive on Sale as a Going Concern in Insolvency Proceedings

Enhancing Beneficial Liquidation: NCLAT's Directive on Sale as a Going Concern in Insolvency Proceedings

Date: Dec 9, 2021
Enhancing Beneficial Liquidation: NCLAT's Directive on Sale as a Going Concern in Insolvency Proceedings Introduction The case of Prakash Chandra Kapoor v. Vijay Kumar Iyer (Liquidator) rendered by...
Strict Adherence to Recruitment Qualifications: C.A.T.'s Decision in Dr. Sumaira Nazir Zaz v. Higher Education UT of J&K

Strict Adherence to Recruitment Qualifications: C.A.T.'s Decision in Dr. Sumaira Nazir Zaz v. Higher Education UT of J&K

Date: Dec 8, 2021
Strict Adherence to Recruitment Qualifications: C.A.T.'s Decision in Dr. Sumaira Nazir Zaz v. Higher Education UT of J&K Introduction The case of Dr. Sumaira Nazir Zaz v. Higher Education UT of Jammu...
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