All Tribunals Case Commentaries

Central Board of Indirect Taxes and Customs v. Sundaresh Bhatt: NCLAT Reinforces the Supremacy of the Insolvency and Bankruptcy Code Over Customs Act in Asset Recovery

Date: Nov 23, 2021

Central Board of Indirect Taxes and Customs v. Sundaresh Bhatt: NCLAT Reinforces the Supremacy of the Insolvency and Bankruptcy Code Over Customs Act in Asset Recovery Introduction The case of...

Expansion of Contempt Jurisdiction under the Insolvency and Bankruptcy Code: Shailendra Singh v. Nisha Malpani & Anr.

Date: Nov 23, 2021

Expansion of Contempt Jurisdiction under the Insolvency and Bankruptcy Code Introduction The case of Shailendra Singh v. Nisha Malpani & Anr. adjudicated by the National Company Law Appellate...

Establishing the Burden of Proof in Medical Negligence under the Consumer Protection Act

Date: Nov 23, 2021

Establishing the Burden of Proof in Medical Negligence under the Consumer Protection Act Introduction The case of Des Raj Singla & ors. vs. Dayanand Medical College & Hospital & ors. is a significant...

MLL Logistics Pvt. Ltd. v. ACIT: Clarifying 'Income from House Property' and the Role of Refundable Deposits

Date: Nov 19, 2021

MLL Logistics Pvt. Ltd. v. ACIT: Clarifying 'Income from House Property' and the Role of Refundable Deposits Introduction The case of MLL Logistics Private Limited v. Assistant Commissioner of Income...

Nikhil Mohine v. DCIT: Clarification on Deductibility of Employee Contributions under Sections 36(1)(va) and 43B

Date: Nov 19, 2021

Nikhil Mohine v. DCIT: Clarification on Deductibility of Employee Contributions under Sections 36(1)(va) and 43B Introduction The case of Nikhil Mohine, Chhindwara v. DCIT, CPC, Bengaluru adjudicated...

ITAT Delhi Sets Precedent on Classification of IT Enabled Services and Transfer Pricing Comparables

Date: Nov 17, 2021

ITAT Delhi Sets Precedent on Classification of IT Enabled Services and Transfer Pricing Comparables Introduction The case of M/s Future First Info Services Pvt. Ltd. versus ACIT, New Delhi...

Limitation of Revisional Jurisdiction in National Consumer Disputes Redressal Commission Confirmed

Date: Nov 16, 2021

Limitation of Revisional Jurisdiction in National Consumer Disputes Redressal Commission Confirmed Introduction The case of Shakti Vardhak Hybrid Seeds Pvt. Ltd. v. Bharpoor Singh & Anr. adjudicated...

National Green Tribunal Upholds Strict Regulations on Illegal Mining within Sariska Tiger Reserve’s Eco-sensitive Zone

Date: Nov 16, 2021

National Green Tribunal Upholds Strict Regulations on Illegal Mining within Sariska Tiger Reserve’s Eco-sensitive Zone Introduction The case of Mukesh Sharma v. Rajasthan was adjudicated by the...

Reaffirmation of Stringent Comparable Selection and Proper Treatment of Delayed Receivables in Transfer Pricing: Commentary on GlobalLogic India Pvt. Ltd. v. DCIT

Date: Nov 13, 2021

Reaffirmation of Stringent Comparable Selection and Proper Treatment of Delayed Receivables in Transfer Pricing: Commentary on GlobalLogic India Pvt. Ltd. v. DCIT Introduction The case of GlobalLogic...

Insurer's Burden to Prove Insured's Negligence in Vehicle Accident Claims: Insights from United India Insurance Co. Ltd. v. Ramesh Chand

Date: Nov 13, 2021

Insurer's Burden to Prove Insured's Negligence in Vehicle Accident Claims: Insights from United India Insurance Co. Ltd. v. Ramesh Chand Introduction The case of United India Insurance Company Ltd....

Refund Obligations in Consumer Contracts: Vijay Shreemahal v. K.S. Kasi

Date: Nov 13, 2021

Refund Obligations in Consumer Contracts: Vijay Shreemahal v. K.S. Kasi Introduction The case of Vijay Shreemahal, Proprietor v. K.S. Kasi adjudicated by the Tamil Nadu State Consumer Disputes...

NCDRC Grants Refund with Interest in Delayed Flat Possession: Insights from Suresh Chand Aggarwal v. Ansal Crown Infrabuild

Date: Nov 12, 2021

NCDRC Grants Refund with Interest in Delayed Flat Possession: Insights from Suresh Chand Aggarwal v. Ansal Crown Infrabuild Introduction The case of Suresh Chand Aggarwal & Anr. v. M/S. Ansal Crown...

Consumer Rights in Real Estate: BPTP Ltd. Mandated to Refund Deposits with Interest for Delayed Possession

Date: Nov 12, 2021

Consumer Rights in Real Estate: BPTP Ltd. Mandated to Refund Deposits with Interest for Delayed Possession Introduction The case of Raghbir Singh vs. BPTP Limited adjudicated by the National Consumer...

Tribunal Establishes Deductibility of Timely PF/ESI Contributions Relative to Return Filing Dates

Date: Nov 12, 2021

Tribunal Establishes Deductibility of Timely PF/ESI Contributions Relative to Return Filing Dates Introduction The case of M/s Kogta Financial (India) Ltd. vs. CPC, Bangalore adjudicated by the...

Ensuring Fairness in Public Service Selection: An In-Depth Analysis of Sahil Sharma v. Fire and Emergency Services UT of J&K

Date: Nov 11, 2021

Ensuring Fairness in Public Service Selection: An In-Depth Analysis of Sahil Sharma v. Fire and Emergency Services UT of J&K Central Administrative Tribunal, Jammu Bench Judgment Date: November 10,...

Consumer Protection Act Upholds Flat Buyers' Rights Against Delayed Possession Despite RERA Registration

Date: Nov 11, 2021

Consumer Protection Act Upholds Flat Buyers' Rights Against Delayed Possession Despite RERA Registration Introduction The case of Deepak Verma & Anr. v. Ansal Crown Infrabuild Pvt. Ltd. adjudicated...

Deletion of Rival MSO in Telecom Litigation: Siti Network Ltd. v. Roshan Cable Network

Date: Nov 10, 2021

Deletion of Rival MSO in Telecom Litigation: Siti Network Ltd. v. Roshan Cable Network Introduction The case of Siti Network Ltd. v. Roshan Cable Network And Another adjudicated by the Telecom...

Eligibility Criteria for Section 54B Exemption: Insights from Shri Atul K. Patel v. Pr. CIT-3, Surat

Date: Nov 10, 2021

Eligibility Criteria for Section 54B Exemption: Insights from Shri Atul K. Patel v. Pr. CIT-3, Surat Introduction In the case of Shri Atul K. Patel v. Pr. CIT-3, Surat, Surat, adjudicated by the...

Eligibility of Interest from Cooperative Bank FDR under Section 80P(2)(d): ITAT Jaipur Decision

Date: Nov 10, 2021

Eligibility of Interest from Cooperative Bank FDR under Section 80P(2)(d): ITAT Jaipur Decision 1. Introduction The case of M/S Rajasthan Cooperative Dairy Federation Ltd., Jaipur vs. PCIT, Jaipur-2...

ITAT Jodhpur Establishes Allowance of Employee ESI/EPF Contributions Made Before Income Tax Return Filing

Date: Nov 10, 2021

ITAT Jodhpur Establishes Allowance of Employee ESI/EPF Contributions Made Before Income Tax Return Filing Introduction The case of Mohan Ram Choudhary vs. Jurisdictional Assessing Officer ITO...