All Tribunals Case Commentaries

NCLAT Upholds Inclusion of Corporate Guarantees as Financial Debts under IBC: Ascot Realty Pvt Ltd vs Ajay Kumar Agarwal

Date: Oct 16, 2020

NCLAT Upholds Inclusion of Corporate Guarantees as Financial Debts under IBC: Ascot Realty Pvt Ltd vs Ajay Kumar Agarwal Introduction The case of Ascot Realty Private Limited vs. Ajay Kumar Agarwal...

Big Bazaar v. Tanu Malik: Clarifying Sellers' Obligations for Deliverable Goods Packaging

Date: Oct 16, 2020

Big Bazaar v. Tanu Malik: Clarifying Sellers' Obligations for Deliverable Goods Packaging Introduction The case of Big Bazaar (Future Retail Ltd.) v. Tanu Malik represents a significant judicial...

Limitations under the Insolvency and Bankruptcy Code: Insights from B. Prashanth Hegde v. State Bank Of India

Date: Oct 15, 2020

Limitations under the Insolvency and Bankruptcy Code: Insights from B. Prashanth Hegde v. State Bank Of India Introduction The case of B. Prashanth Hegde v. State Bank Of India And Another revolves...

National Consumer Commission Establishes Strict Timelines for Builder Responses in Real Estate Disputes

Date: Oct 15, 2020

National Consumer Commission Establishes Strict Timelines for Builder Responses in Real Estate Disputes Introduction The case of Ankur Goyal vs. Rise Project Pvt. Ltd. adjudicated by the National...

Invalid Reopening of Assessment under Section 147/148 Due to Procedural Defects: ITAT Delhi Bench in Vrc Township Pvt. Ltd. v. CIT

Date: Oct 15, 2020

Invalid Reopening of Assessment under Section 147/148 Due to Procedural Defects: ITAT Delhi Bench in Vrc Township Pvt. Ltd. v. CIT Introduction The case of Vrc Township Pvt. Ltd. v. Commissioner of...

Enforcement of District Survey Reports in Sand Mining Auctions: Insights from Pawan Kumar v. State Of Bihar

Date: Oct 15, 2020

Enforcement of District Survey Reports in Sand Mining Auctions: Insights from Pawan Kumar v. State Of Bihar 1. Introduction Pawan Kumar v. State Of Bihar is a landmark judgment delivered by the...

Giesecke & Devrient India Pvt. Ltd. v. Additional Commissioner of Income Tax: A Comprehensive Analysis of Transfer Pricing and DTAA Implications

Date: Oct 14, 2020

Giesecke & Devrient India Pvt. Ltd. v. Additional Commissioner of Income Tax: A Comprehensive Analysis of Transfer Pricing and DTAA Implications Introduction The case of Giesecke & Devrient India...

Leasehold Rights Excluded from Section 50C of the Income Tax Act: ITA 165/Del/2020 Commentary

Date: Oct 13, 2020

Leasehold Rights Excluded from Section 50C of the Income Tax Act: ITA 165/Del/2020 Commentary Introduction The case of Noida Cyber Park Pvt Ltd v. ITO Ward - 18(4), New Delhi adjudicated by the...

Prospective Application of IBC Section 4 Amendments: Insights from Madhusudan Tantia v. Amit Choraria

Date: Oct 13, 2020

Prospective Application of IBC Section 4 Amendments: Insights from Madhusudan Tantia v. Amit Choraria Introduction The case of Madhusudan Tantia v. Amit Choraria And Another adjudicated by the...

Mandatory Possession with Occupancy Certificate: Precedent Set in ANJU MOHAN v. M/S BPTP

Date: Oct 10, 2020

Mandatory Possession with Occupancy Certificate: Precedent Set in ANJU MOHAN v. M/S BPTP Introduction The case of ANJU MOHAN v. M/S BPTP Limited adjudicated by the State Consumer Disputes Redressal...

Clarification on Applicability and Non-Retroactivity of Section 115BBE: ITAT Jaipur in Shri Hari Narain Gattani v. DCIT

Date: Oct 10, 2020

Clarification on Applicability and Non-Retroactivity of Section 115BBE: ITAT Jaipur in Shri Hari Narain Gattani v. DCIT Introduction The case of Shri Hari Narain Gattani, Jaipur v. DCIT, C-4, Jaipur,...

SEBI's Enforcement Limitations During IBC Moratorium: Insights from Dewan Housing Finance Corporation Ltd. v. SEBI

Date: Oct 10, 2020

SEBI's Enforcement Limitations During IBC Moratorium: Insights from Dewan Housing Finance Corporation Ltd. v. SEBI Introduction The case of Dewan Housing Finance Corporation Ltd., Mumbai And Another...

Comprehensive Commentary on NUGGEHALLI JAYASIMHA v. GOVERNMENT OF NCT OF DELHI URBAN DEVELOPMENT: Establishing Environmental Norms for Dairy Operations

Date: Oct 9, 2020

Comprehensive Commentary on NUGGEHALLI JAYASIMHA v. GOVERNMENT OF NCT OF DELHI URBAN DEVELOPMENT: Establishing Environmental Norms for Dairy Operations Introduction The case of Nuggehalli Jayasimha...

RKM Housing Ltd. v. Veenu Sharma: Landmark Judgment on Consumer Rights in Real Estate

Date: Oct 8, 2020

RKM Housing Ltd. v. Veenu Sharma: Landmark Judgment on Consumer Rights in Real Estate Introduction The case of Mrs. Veenu Sharma v. RKM Housing Ltd. adjudicated by the State Consumer Disputes...

Tribunal Affirms Lease Rentals as 'Operational Debt' Under IBC: Anup Sushil Dubey v. NAFED

Date: Oct 8, 2020

Tribunal Affirms Lease Rentals as 'Operational Debt' Under IBC Anup Sushil Dubey v. National Agriculture Co-Operative Marketing Federation Of India Ltd. And Another Court: National Company Law...

Reaffirmation of Section 54F Deduction on Agricultural Land with Residential Construction

Date: Oct 7, 2020

Reaffirmation of Section 54F Deduction on Agricultural Land with Residential Construction Introduction The case of Smt. Lata Phulwani, Jaipur vs. Pr. CIT-2, Jaipur adjudicated by the Income Tax...

Obligations of Insurers in Verifying No Claim Bonus: L & T General Insurance v. Shadi Lal Kapoor

Date: Oct 7, 2020

Obligations of Insurers in Verifying No Claim Bonus: L & T General Insurance v. Shadi Lal Kapoor Introduction The case of L & T General Insurance Co. Ltd. v. Sh. Shadi Lal Kapoor was adjudicated by...

M/s. Bharti Airtel Services Ltd. v. DCIT: Landmark Decision on Transfer Pricing Adjustments

Date: Oct 7, 2020

M/s. Bharti Airtel Services Ltd. v. DCIT: Landmark Decision on Transfer Pricing Adjustments Introduction The case of M/s. Bharti Airtel Services Ltd., Gurgaon v. DCIT, New Delhi adjudicated by the...

Repossession Procedures and Consumer Rights: Analysis of HDFC Bank Ltd. v. Nilesh Mangaldas Shah

Date: Oct 6, 2020

Repossession Procedures and Consumer Rights: Analysis of HDFC Bank Ltd. v. Nilesh Mangaldas Shah Introduction The case of HDFC Bank Limited v. Nilesh Mangaldas Shah adjudicated by the National...

Service Tax Exemption on Incentives for Vehicle Dealers Established: Rohan Motors Ltd. v. Commissioner, Central Excise - Dehradun

Date: Oct 6, 2020

Service Tax Exemption on Incentives for Vehicle Dealers Established: Rohan Motors Ltd. v. Commissioner, Central Excise - Dehradun Introduction The case of Rohan Motors Ltd. v. Commissioner, Central...