All Tribunals Case Commentaries

CENVAT Credit Eligibility for Pre-Amendment Input Services: Indore Treasure Market City Pvt. Ltd. v. Commissioner, CESTAT

Date: Sep 2, 2021

CENVAT Credit Eligibility for Pre-Amendment Input Services Indore Treasure Market City Pvt. Ltd. v. Commissioner, CESTAT (2021) 1. Introduction The case of M/s Indore Treasure Market City Pvt. Ltd....

Establishing Consumer Rights: NCDRC Validates Consumer Status and Ensures Delay Compensation in Real Estate Disputes

Date: Sep 1, 2021

Establishing Consumer Rights: NCDRC Validates Consumer Status and Ensures Delay Compensation in Real Estate Disputes Introduction The case of Girish Wadhwa & Anr. v. M/S. IREO Grace Realtech Pvt....

Enhanced Consumer Protection in Real Estate: Insights from Shalabh Nigam v. M/S. Ireo Grace Realtech Pvt. Ltd.

Date: Sep 1, 2021

Enhanced Consumer Protection in Real Estate: Insights from Shalabh Nigam v. M/S. Ireo Grace Realtech Pvt. Ltd. Introduction The case of Shalabh Nigam v. M/S. Ireo Grace Realtech Pvt. Ltd. & 4 ORS....

Refund of Unspent Consumer Contribution in Capitalization: A Landmark Judgment by APTEL

Date: Sep 1, 2021

Refund of Unspent Consumer Contribution in Capitalization: A Landmark Judgment by APTEL Introduction The case titled BSES Yamuna Power Limited v. Delhi Electricity Regulatory Commission (Appellate...

ITA Bangalore Refines Eligibility Criteria for Section 80P Deductions in Cooperative Societies Dealing with Nominal and Associate Members

Date: Sep 1, 2021

ITA Bangalore Refines Eligibility Criteria for Section 80P Deductions in Cooperative Societies Dealing with Nominal and Associate Members Introduction The case of M/s. Ravindra Multipurpose...

Enhancing Consumer Protection in Real Estate: Landmark Judgment in Dinesh Chand Sharma v. M/S. IREO Grace Realtech Pvt. Ltd.

Date: Sep 1, 2021

Enhancing Consumer Protection in Real Estate: Landmark Judgment in Dinesh Chand Sharma v. M/S. IREO Grace Realtech Pvt. Ltd. Introduction The case of Dinesh Chand Sharma v. M/S. IREO Grace Realtech...

Establishing Consumer Rights in Real Estate Delays: Sanjay Gopinath v. M/s. Ireo GRACE REALTECH PVT. LTD.

Date: Sep 1, 2021

Establishing Consumer Rights in Real Estate Delays: Sanjay Gopinath v. M/s. Ireo GRACE REALTECH PVT. LTD. Introduction The case of Sanjay Gopinath v. M/s. Ireo GRACE REALTECH PVT. LTD. was...

NCLAT Reinforces Section 14 Moratorium Protections under IBC: SM Milkose Limited v. Parvinder Kumar Bhatt

Date: Aug 28, 2021

NCLAT Reinforces Section 14 Moratorium Protections under IBC: SM Milkose Limited v. Parvinder Kumar Bhatt Introduction The case of SM Milkose Limited And Another v. Parvinder Kumar Bhatt And Others...

Kolkata CESTAT Judgment: Abolishing Rule 6 CCR Reversal for Restaurant Services and Limiting Penalty under Section 78 of Finance Act

Date: Aug 28, 2021

Kolkata CESTAT Judgment: Abolishing Rule 6 CCR Reversal for Restaurant Services and Limiting Penalty under Section 78 of Finance Act Introduction The case of Kolkata North Commissionerate v. Asian...

Exclusion of Amortization of Goodwill as Non-Recurring Expense in TNMM Calculations: Insights from DHR Holding India Pvt. Ltd. v. Joint Commissioner Of Income Tax

Date: Aug 28, 2021

Exclusion of Amortization of Goodwill as Non-Recurring Expense in TNMM Calculations: Insights from DHR Holding India Pvt. Ltd. v. Joint Commissioner Of Income Tax 1. Introduction The case of DHR...

ITAAT Clarifies TDS Reconciliation and Upholds Timely PF & ESI Contributions Deductions

Date: Aug 28, 2021

ITAAT Clarifies TDS Reconciliation and Upholds Timely PF & ESI Contributions Deductions Introduction The case of Indian Geotechnical Services, New Delhi v. Assistant Commissioner Of Income Tax,...

DLF Universal Ltd's Unlawful Contingent VAT Demand Deemed Unfair Trade Practice: A Landmark Judgment

Date: Aug 27, 2021

DLF Universal Ltd's Unlawful Contingent VAT Demand Deemed Unfair Trade Practice: A Landmark Judgment Introduction The case of Amit Aggarwal v. DLF Universal Ltd adjudicated by the District Consumer...

Excluding Personal Guarantees in Resolution Plans: Insights from Nitin Chandrakant Naik v. Sanidhya Industries LLP

Date: Aug 27, 2021

Excluding Personal Guarantees in Resolution Plans: Insights from Nitin Chandrakant Naik v. Sanidhya Industries LLP Introduction The case of Nitin Chandrakant Naik And Another v. Sanidhya Industries...

Doshi Holdings Pvt. Ltd. v. Anand Rathi Global Finance Ltd.: Defining Co-Borrower Liabilities Under IBC

Date: Aug 26, 2021

Doshi Holdings Pvt. Ltd. v. Anand Rathi Global Finance Ltd.: Defining Co-Borrower Liabilities Under IBC Introduction The case of Maitreya Doshi v. Anand Rathi Global Finance Ltd. & Anr adjudicated by...

Affirmation of Liquidator’s Authority to Sell Corporate Debtor as a Going Concern under IBC: Mohan Gems & Jewels Pvt. Ltd. v. Vijay Verma

Date: Aug 25, 2021

Affirmation of Liquidator’s Authority to Sell Corporate Debtor as a Going Concern under IBC 1. Introduction The case Mohan Gems & Jewels Private Limited v. Vijay Verma deliberated upon the authority...

Redefining Insurance Claim Repudiation: G.N. Hallmarking v. National Insurance Company Ltd. Judgment Analysis

Date: Aug 24, 2021

Redefining Insurance Claim Repudiation: G.N. Hallmarking v. National Insurance Company Ltd. Introduction The case of G.N. Hallmarking & Refinery Private Limited v. National Insurance Company Ltd.,...

Rejection of Corporate Insolvency Resolution Process Under Section 7 of IBC: Damayanti Tea Industries vs. M/S Bochapathar Tea Estate Pvt. Ltd.

Date: Aug 24, 2021

Rejection of Corporate Insolvency Resolution Process Under Section 7 of IBC: Damayanti Tea Industries vs. M/S Bochapathar Tea Estate Pvt. Ltd. Introduction The case of Damayanti Tea Industries A unit...

CERC Establishes Uniform Annuity Payment Methodology for Change in Law Compensation in Solar Power PPAs

Date: Aug 21, 2021

CERC Establishes Uniform Annuity Payment Methodology for Change in Law Compensation in Solar Power PPAs Introduction The case of Solar Energy Corporation Of India Limited v. Azure Power Venus Private...

Admissibility of CENVAT Credit for Mine Development Services Under Means Clause Over Exclusions

Date: Aug 20, 2021

Admissibility of CENVAT Credit for Mine Development Services Under Means Clause Over Exclusions Introduction In the landmark case of Hindustan Zinc Limited v. Commissioner Of CGST, Excise Customs,...

Reaffirming COC's Commercial Discretion in IBC Resolution Plans: Insights from Panch Tatva Promoters Pvt. Ltd. v. GPT Steel Industries Ltd.

Date: Aug 19, 2021

Reaffirming COC's Commercial Discretion in IBC Resolution Plans: Insights from Panch Tatva Promoters Pvt. Ltd. v. GPT Steel Industries Ltd. Introduction The case of Panch Tatva Promoters Pvt. Ltd....