All Tribunals Case Commentaries

Capital Subsidy as Taxable Supply and Composite Supply Classification under GST: A Comprehensive Analysis of Surya Roshni LED Lighting Projects Limited vs. Authority for Advance Rulings

Date: Jan 21, 2021

Capital Subsidy as Taxable Supply and Composite Supply Classification under GST: A Comprehensive Analysis of Surya Roshni LED Lighting Projects Limited vs. Authority for Advance Rulings Introduction...

Clarifying Warranty Obligations on Electronic Goods: Ajay Kumar Advocate v. Samsung India Electronics Pvt. Ltd.

Date: Jan 20, 2021

Clarifying Warranty Obligations on Electronic Goods: Ajay Kumar Advocate v. Samsung India Electronics Pvt. Ltd. Introduction The case of Ajay Kumar Advocate v. Samsung India Electronics Pvt. Ltd. was...

Schneider Electric President Systems Limited Delisting: SEBI's Mandate on Exit Procedures

Date: Jan 20, 2021

Schneider Electric President Systems Limited Delisting: SEBI's Mandate on Exit Procedures Introduction The case of Schneider Electric President Systems Limited (SEPSL) revolves around the company's...

NCDRC Affirms Compensation for Defective Herbicides Despite Procedural Lapses in Inspection Team Formation

Date: Jan 19, 2021

NCDRC Affirms Compensation for Defective Herbicides Despite Procedural Lapses in Inspection Team Formation Introduction The case of Adama Agan Limited And Others vs. Ramesh And Another and Parvesh...

State Consumer Commission Rules in Favor of Buyers in Real Estate Deficiency Case: New Precedent on Refunds and Compensation

Date: Jan 19, 2021

State Consumer Commission Rules in Favor of Buyers in Real Estate Deficiency Case: New Precedent on Refunds and Compensation Introduction The case of Harjit Singh Anand v. M/s Manohar Infrastructure...

Clarifying EMD Forfeiture in Public Auctions under IBC: Insights from Saboo Tor Pvt. Ltd. v. Sanjay Gupta

Date: Jan 19, 2021

Clarifying EMD Forfeiture in Public Auctions under IBC: Insights from Saboo Tor Pvt. Ltd. v. Sanjay Gupta Introduction The case of Saboo Tor Private Limited v. Sanjay Gupta, Liquidator Case Cold Roll...

Clarifying Financial Debt under IBC: Insights from Ashok Sachdev v. Call Express Construction

Date: Jan 19, 2021

Clarifying Financial Debt under IBC: Insights from Ashok Sachdev v. Call Express Construction Introduction The case of Ashok Sachdev v. Call Express Construction (India) Pvt Ltd was adjudicated by...

Resolution of Dividend Payment Defaults: SEBI’s Approach in Kavveri Telecom Products Ltd. Case

Date: Jan 16, 2021

Resolution of Dividend Payment Defaults: SEBI’s Approach in Kavveri Telecom Products Ltd. Case Introduction The case of Kavveri Telecom Products Ltd. adjudicated by the Securities and Exchange Board...

SEBI's Landmark Judgment on Fraudulent Preferential Allotment by Pankaj Piyush Trade and Investments Ltd.

Date: Jan 16, 2021

SEBI's Landmark Judgment on Fraudulent Preferential Allotment by Pankaj Piyush Trade and Investments Ltd. Introduction The Securities and Exchange Board of India (SEBI) delivered a final order on...

Limitations on Insurance Companies' Grounds for Policy Repudiation: Insights from National Insurance Co. Ltd. v. Ram Surat Paswan

Date: Jan 16, 2021

Limitations on Insurance Companies' Grounds for Policy Repudiation: Insights from National Insurance Co. Ltd. v. Ram Surat Paswan Introduction The case of National Insurance Co. Ltd. v. Ram Surat...

Necessity of Prompt FIR Lodgment in Insurance Theft Claims: Insights from B.L. Gupta v. United India Insurance

Date: Jan 16, 2021

Necessity of Prompt FIR Lodgment in Insurance Theft Claims: Insights from B.L. Gupta v. United India Insurance Introduction The case of M/S B.L. Gupta Construction Pvt. Ltd. v. United India Insurance...

Strengthening E-Waste Management: National Green Tribunal's Landmark Directions in Shailesh Singh v. State of Uttar Pradesh et al.

Date: Jan 16, 2021

Strengthening E-Waste Management: National Green Tribunal's Landmark Directions in Shailesh Singh v. State of Uttar Pradesh et al. Introduction The case of Shailesh Singh S/o Mr. Babu Singh v. State...

Tax Exemption Clarified: Lease Premium Payments Not Subject to TDS Under Section 194-1

Date: Jan 15, 2021

Tax Exemption Clarified: Lease Premium Payments Not Subject to TDS Under Section 194-1 Introduction The case of Assistant Commissioner Of Income Tax, Circle-76(1), New Delhi. Pan No: Aaati0416Q...

Awarding of Interest Compensation for Delayed Possession in Consumer Real Estate Disputes

Date: Jan 15, 2021

Awarding of Interest Compensation for Delayed Possession in Consumer Real Estate Disputes Introduction The case of Haresh Bathija & Another Complainant(s) v. Ozone Projects Private Limited & Opposite...

ITAT Sets Precedent on Verification of Unexplained Jewelry and Investments in Deputy Commissioner Of IT v. Ginni Devi

Date: Jan 15, 2021

ITAT Sets Precedent on Verification of Unexplained Jewelry and Investments in Deputy Commissioner Of IT v. Ginni Devi Introduction The case of Deputy Commissioner Of Income Tax, Central Circle-25,...

SEBI Maintains Restraints on Moral Group Despite Completed NCD Refunds

Date: Jan 14, 2021

SEBI Maintains Restraints on Moral Group Despite Completed NCD Refunds Introduction The Securities and Exchange Board of India (SEBI) rendered a significant order on January 13, 2021, concerning the...

Jet Airways v. Commissioner of Customs: Integrated Tax Exemption Clarification

Date: Jan 14, 2021

Jet Airways (India) Ltd. v. Commissioner of Customs: Integrated Tax Exemption Clarification Introduction In the case of Jet Airways (India) Ltd. v. Commissioner Of Customs, adjudicated by the Central...

Strict Compliance of Section 8 Demand Notice Under I&B Code: NCLAT's Landmark Decision in R&M International Pvt. Ltd. v. Ercon Composites

Date: Jan 14, 2021

Strict Compliance of Section 8 Demand Notice Under I&B Code: NCLAT's Landmark Decision in R&M International Pvt. Ltd. v. Ercon Composites Introduction The case of Shailendra Sharma, Director Of R&M...

Time Compliance in Disposal of Representations under SARFAESI Act: Insights from Authorized Officer, Aditya Birla Finance Ltd. v. Sanco Industries Limited

Date: Jan 14, 2021

Time Compliance in Disposal of Representations under SARFAESI Act: Insights from Authorized Officer, Aditya Birla Finance Ltd. v. Sanco Industries Limited Introduction The case of Authorized Officer,...

Allowability of Business Expenses Under the Income Tax Act: Insights from Nokia India Sales Pvt. Ltd. v. Additional Commissioner Of Income Tax

Date: Jan 13, 2021

Allowability of Business Expenses Under the Income Tax Act: Insights from Nokia India Sales Pvt. Ltd. v. Additional Commissioner Of Income Tax Introduction The case of Nokia India Sales Pvt. Ltd. v....