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All Tribunals Case Commentaries

PC Jewellers Ltd. v. ACIT: Clarification on Allowance of Education Cess and Treatment of IPO Expenditures

PC Jewellers Ltd. v. ACIT: Clarification on Allowance of Education Cess and Treatment of IPO Expenditures

Date: Dec 8, 2021
PC Jewellers Ltd. v. ACIT: Clarification on Allowance of Education Cess and Treatment of IPO Expenditures Introduction In the landmark case of ACIT, Circle-19(2), New Delhi v. PC Jewellers Ltd.,...
Expanded Interpretation of 'Consumer' in Self-Employment Context: Sudhir Gensets Ltd. v. Shree Jagdamba Stone Crushers

Expanded Interpretation of 'Consumer' in Self-Employment Context: Sudhir Gensets Ltd. v. Shree Jagdamba Stone Crushers

Date: Dec 4, 2021
Expanded Interpretation of 'Consumer' in Self-Employment Context: Sudhir Gensets Ltd. v. Shree Jagdamba Stone Crushers Introduction The case of Sudhir Gensets Ltd. & Anr. v. M/S. Shree Jagdamba Stone...
Insurance Claims Cannot Be Repudiated Without Conclusive Evidence: NCDRC Sets Precedent

Insurance Claims Cannot Be Repudiated Without Conclusive Evidence: NCDRC Sets Precedent

Date: Dec 4, 2021
Insurance Claims Cannot Be Repudiated Without Conclusive Evidence: NCDRC Sets Precedent Introduction The case of NATIONAL INSURANCE COMPANY LIMITED v. M/S. ALI CLOTH HOUSE & ANR. adjudicated by the...
Strict Enforcement of Limitation Period under IBC: NCLAT Dismisses Time-Barred Appeals in Hasmukh N. Shah & Associates v. Victoria Entertainment Pvt. Ltd.

Strict Enforcement of Limitation Period under IBC: NCLAT Dismisses Time-Barred Appeals in Hasmukh N. Shah & Associates v. Victoria Entertainment Pvt. Ltd.

Date: Dec 2, 2021
Strict Enforcement of Limitation Period under IBC: NCLAT Dismisses Time-Barred Appeals in Hasmukh N. Shah & Associates v. Victoria Entertainment Pvt. Ltd. 1. Introduction The case of M/s Hasmukh N....
Establishing Privity of Contract: Engagement via Statutory Auditor Does Not Constitute Operational Creditor Status under IBC

Establishing Privity of Contract: Engagement via Statutory Auditor Does Not Constitute Operational Creditor Status under IBC

Date: Dec 1, 2021
Establishing Privity of Contract: Engagement via Statutory Auditor Does Not Constitute Operational Creditor Status under IBC Introduction The judicial landscape of insolvency and bankruptcy underwent...
Liberal Interpretation of "Sufficient Cause" Under Section 5 of the Limitation Act: Insights from Smt. Updesh Sandhu v. Bank of India and Others

Liberal Interpretation of "Sufficient Cause" Under Section 5 of the Limitation Act: Insights from Smt. Updesh Sandhu v. Bank of India and Others

Date: Dec 1, 2021
Liberal Interpretation of "Sufficient Cause" Under Section 5 of the Limitation Act: Insights from Smt. Updesh Sandhu v. Bank of India and Others Introduction The case of Smt. Updesh Sandhu v. Bank of...
ITAT Affirms Strict Interpretation of Section 68 for Cash Credits: Parsoli Motor Works Case

ITAT Affirms Strict Interpretation of Section 68 for Cash Credits: Parsoli Motor Works Case

Date: Dec 1, 2021
ITAT Affirms Strict Interpretation of Section 68 for Cash Credits: Parsoli Motor Works Case Introduction The case of ITO, Ward-3(1)(2), Ahmedabad vs. M/s. Parsoli Motor Works Pvt. Ltd., Ahmedabad...
ICICI Bank's Section 7 Application in CIRP: NCLAT Upholds Initiation Despite Challenges

ICICI Bank's Section 7 Application in CIRP: NCLAT Upholds Initiation Despite Challenges

Date: Nov 30, 2021
ICICI Bank's Section 7 Application in CIRP: NCLAT Upholds Initiation Despite Challenges Introduction The case of Mr. Aseem Srivastav v. ICICI Bank Limited and Kotak Mahindra Bank Limited v. ICICI...
Enhanced Consumer Protection in Real Estate: Landmark Judgment in Manjula Garg v. Altus Space Builders Pvt. Ltd.

Enhanced Consumer Protection in Real Estate: Landmark Judgment in Manjula Garg v. Altus Space Builders Pvt. Ltd.

Date: Nov 30, 2021
Enhanced Consumer Protection in Real Estate: Landmark Judgment in Manjula Garg v. Altus Space Builders Pvt. Ltd. Introduction The case of Manjula Garg v. Altus Space Builders Pvt. Ltd. adjudicated by...
Establishing Accountability for Online Intermediaries in Consumer Transactions: Shubham v. Flipkart Internet Pvt. Ltd.

Establishing Accountability for Online Intermediaries in Consumer Transactions: Shubham v. Flipkart Internet Pvt. Ltd.

Date: Nov 30, 2021
Establishing Accountability for Online Intermediaries in Consumer Transactions: Shubham S/o Rakesh Kumar v. Flipkart Internet Pvt. Ltd. Introduction The case of Shubham S/o Rakesh Kumar v. Flipkart...
Recognition of Non-IRDA Surveyor Estimates in Insurance Claims: Insights from BAJAJ ALLIANZ GENERAL INSURANCE CO. LTD. v. SONAM UDEN BHUTIA

Recognition of Non-IRDA Surveyor Estimates in Insurance Claims: Insights from BAJAJ ALLIANZ GENERAL INSURANCE CO. LTD. v. SONAM UDEN BHUTIA

Date: Nov 27, 2021
Recognition of Non-IRDA Surveyor Estimates in Insurance Claims: Insights from BAJAJ ALLIANZ GENERAL INSURANCE CO. LTD. v. SONAM UDEN BHUTIA 1. Introduction The case of BAJAJ ALLIANZ GENERAL INSURANCE...
ITAT Upholds Section 80G Deduction for CSR Expenditures Separate from Section 37 Claims

ITAT Upholds Section 80G Deduction for CSR Expenditures Separate from Section 37 Claims

Date: Nov 27, 2021
ITAT Upholds Section 80G Deduction for CSR Expenditures Separate from Section 37 Claims Introduction The case of Naik Seafoods Pvt. Ltd., Mumbai v. Pr. CIT-2, Mumbai before the Income Tax Appellate...
Affirmation of Adjudicating Authority's Decision on Post-Resolution Plan Tax Demands under CIRP

Affirmation of Adjudicating Authority's Decision on Post-Resolution Plan Tax Demands under CIRP

Date: Nov 26, 2021
Affirmation of Adjudicating Authority's Decision on Post-Resolution Plan Tax Demands under CIRP Introduction The case of Vaibhav Goel v. Deputy Commissioner Income Tax adjudicated by the National...
Strict Enforcement of Insurance Policy Conditions: Analysis of The New India Assurance Co. Ltd. v. Hamir Singh

Strict Enforcement of Insurance Policy Conditions: Analysis of The New India Assurance Co. Ltd. v. Hamir Singh

Date: Nov 26, 2021
Strict Enforcement of Insurance Policy Conditions: Analysis of The New India Assurance Co. Ltd. v. Hamir Singh Introduction In the case of The New India Assurance Co. Ltd. v. Hamir Singh, adjudicated...
Reinforcement of Wetland Protection under Rule 4 of Wetlands (Conservation and Management) Rules, 2010: NGT's Landmark Order in Raja Muzaffar Bhat v. State of Jammu & Kashmir

Reinforcement of Wetland Protection under Rule 4 of Wetlands (Conservation and Management) Rules, 2010: NGT's Landmark Order in Raja Muzaffar Bhat v. State of Jammu & Kashmir

Date: Nov 26, 2021
Reinforcement of Wetland Protection under Rule 4 of Wetlands (Conservation and Management) Rules, 2010: NGT's Landmark Order in Raja Muzaffar Bhat v. State of Jammu & Kashmir Introduction The case of...
Establishing Consumer Rights in Real Estate Delays: Analysis of Rohit Jain v. Parsvnath Developers Ltd.

Establishing Consumer Rights in Real Estate Delays: Analysis of Rohit Jain v. Parsvnath Developers Ltd.

Date: Nov 26, 2021
Establishing Consumer Rights in Real Estate Delays: Analysis of Rohit Jain v. Parsvnath Developers Ltd. Introduction The case Rohit Jain v. Parsvnath Developers Ltd. adjudicated by the National...
Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs

Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs

Date: Nov 25, 2021
Accrual of Refund Claims for Special Additional Duty Upon Subsequent Sale: CESTAT's Landmark Ruling in Thermoking v. Commissioner of Customs Introduction The case of Thermoking v. Commissioner of...
Comprehensive Commentary on Saurabh Tiwari v. Union of India: Establishing Rigorous River Pollution Control Measures

Comprehensive Commentary on Saurabh Tiwari v. Union of India: Establishing Rigorous River Pollution Control Measures

Date: Nov 24, 2021
Comprehensive Commentary on Saurabh Tiwari v. Union of India: Establishing Rigorous River Pollution Control Measures Introduction The case of Saurabh Tiwari v. Union of India was adjudicated by the...
Establishing Medical Standards in Cardiac Emergencies: NEERA ARYA & 2 ORS. v. BATRA HOSPITAL & MEDICAL RESEARCH CENTRE

Establishing Medical Standards in Cardiac Emergencies: NEERA ARYA & 2 ORS. v. BATRA HOSPITAL & MEDICAL RESEARCH CENTRE

Date: Nov 24, 2021
Establishing Medical Standards in Cardiac Emergencies: NEERA ARYA & 2 ORS. v. BATRA HOSPITAL & MEDICAL RESEARCH CENTRE Introduction The case of Neera Arya & 2 Others v. Batra Hospital & Medical...
Reaffirming the Sanctity of Surveyor's Reports in Insurance Claims: Patiala Lace House v. The New India Assurance Co Ltd

Reaffirming the Sanctity of Surveyor's Reports in Insurance Claims: Patiala Lace House v. The New India Assurance Co Ltd

Date: Nov 24, 2021
Reaffirming the Sanctity of Surveyor's Reports in Insurance Claims: Patiala Lace House v. The New India Assurance Co Ltd Introduction The case of Patiala Lace House v. The New India Assurance Co Ltd...
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