All Tribunals Case Commentaries

Taxability of Interest under Section 28 of the Land Acquisition Act: Analysis of Basweshwar Mallikarjun Bidwe vs Income-tax Officer, Latur

Date: Oct 6, 2020

Taxability of Interest under Section 28 of the Land Acquisition Act: Analysis of Basweshwar Mallikarjun Bidwe vs Income-tax Officer, Latur Introduction The case of Basweshwar Mallikarjun Bidwe vs...

Enforcement of Carrying Cost Pass-Through and Judicial Discipline in Electricity Regulation: Karnataka Power Transmission Corporation Limited v. KERC

Date: Oct 6, 2020

Enforcement of Carrying Cost Pass-Through and Judicial Discipline in Electricity Regulation Introduction The case of Karnataka Power Transmission Corporation Limited (KPTCL) versus the Karnataka...

Anshul Vashistha v. Jayhind Steel Traders: Landmark Ruling on CIRP Initiation Criteria under IBC 2016

Date: Oct 1, 2020

Anshul Vashistha v. Jayhind Steel Traders: Landmark Ruling on CIRP Initiation Criteria under IBC 2016 Introduction The case of Anshul Vashistha v. Jayhind Steel Traders And Another No. 2 adjudicated...

Defining Consumer Status in Property Transactions: Insights from Taneja Developers vs. Col. Goraya

Date: Oct 1, 2020

Defining Consumer Status in Property Transactions: Insights from Taneja Developers vs. Col. Goraya Introduction The case of M/S. Taneja Developers & Infrastructure Ltd. v. Col. B.S. Goraya...

ITA Upholds Discounted Cash Flow Method under Rule 11UA(2) in Intelligrape Software Pvt. Ltd. v. ITO

Date: Oct 1, 2020

ITA Upholds Discounted Cash Flow Method under Rule 11UA(2) in Intelligrape Software Pvt. Ltd. v. ITO Introduction The case of Intelligrape Software Pvt. Ltd., New Delhi v. ITO, Ward-12(3), New Delhi...

Withdrawal of Approved Resolution Plans: Insights from Kundan Care Products Ltd. v. Amit Gupta

Date: Oct 1, 2020

Withdrawal of Approved Resolution Plans: Insights from Kundan Care Products Ltd. v. Amit Gupta Introduction The case of Kundan Care Products Ltd. (Through Its Director) v. Amit Gupta And Others...

Delayed Intimation in Insurance Claims: Oriental Insurance Co. Ltd. vs. Brahmanand Javvadi

Date: Sep 30, 2020

Delayed Intimation in Insurance Claims: Oriental Insurance Co. Ltd. vs. Brahmanand Javvadi 1. Introduction The legal dispute between Oriental Insurance Co. Ltd. (Petitioner) and Brahmanand Javvadi...

Empowering Consumers in Cooperative Societies: Insights from Paramjit Kaur v. Saharayan Universal Multipurpose Society Ltd.

Date: Sep 29, 2020

Empowering Consumers in Cooperative Societies: Insights from Paramjit Kaur v. Saharayan Universal Multipurpose Society Ltd. Introduction The case of Paramjit Kaur v. Saharayan Universal Multipurpose...

Adani Power Maharashtra Limited v. Maharashtra Electricity Regulatory Commission: Establishing the Scope of Change in Law Compensation

Date: Sep 29, 2020

Adani Power Maharashtra Limited v. Maharashtra Electricity Regulatory Commission: Establishing the Scope of Change in Law Compensation Introduction The case of Adani Power Maharashtra Limited (APML)...

Compensation for Deficient Real Estate Services: A Landmark Judgment in Consumer Protection

Date: Sep 29, 2020

Compensation for Deficient Real Estate Services: A Landmark Judgment in Consumer Protection Introduction In the realm of consumer protection, the delivery of promised services within stipulated...

NCLAT Establishes that Margin Money Under Performance Bank Guarantee Can Be Adjusted During Moratorium under Section 14 of I&B Code

Date: Sep 29, 2020

NCLAT Establishes that Margin Money Under Performance Bank Guarantee Can Be Adjusted During Moratorium under Section 14 of I&B Code Introduction The case of Indian Overseas Bank v. Arvind Kumar...

Revisiting Section 79: ITAT Mumbai Corrects Misapplication in Loss Carry Forward - Orra Fine Jewellery Pvt. Ltd. v. DCIT

Date: Sep 26, 2020

Revisiting Section 79: ITAT Mumbai Corrects Misapplication in Loss Carry Forward - Orra Fine Jewellery Pvt. Ltd. v. DCIT Introduction The case of M/s. Orra Fine Jewellery Pvt. Ltd. (formerly known as...

Enhanced Consumer Protection in Agricultural Seed Disputes: Shiv Narain Periwal & Sons v. Anu Challana

Date: Sep 26, 2020

Enhanced Consumer Protection in Agricultural Seed Disputes: Shiv Narain Periwal & Sons v. Anu Challana Introduction The case of Shiv Narain Periwal & Sons v. Anu Challana, adjudicated by the State...

Restoration of Companies Struck Off Amidst Pending Disputes: NCLT's Interpretation under Section 252(1) of the Companies Act, 2013

Date: Sep 25, 2020

Restoration of Companies Struck Off Amidst Pending Disputes: NCLT's Interpretation under Section 252(1) of the Companies Act, 2013 Introduction The case of Registrar of Companies v. Sushila Pandey &...

Deficiency of Service in Real Estate Development: Insights from Capt. Makhan Singh v. Preet Land Promoters and Developers Pvt. Ltd.

Date: Sep 24, 2020

Deficiency of Service in Real Estate Development: Insights from Capt. Makhan Singh v. Preet Land Promoters and Developers Pvt. Ltd. Introduction The case of Capt. Makhan Singh v. Preet Land Promoters...

Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd: Interpretation of Section 80P Deductions for Co-operative Societies

Date: Sep 24, 2020

Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd: Interpretation of Section 80P Deductions for Co-operative Societies 1. Introduction The case of Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd versus...

Corroborative Evidence Requirement in Income Tax Assessments: ITAT Upholds Deletion of Additions Based Solely on Third-Party Statements and Social Media Evidence

Date: Sep 24, 2020

Corroborative Evidence Requirement in Income Tax Assessments: ITAT Upholds Deletion of Additions Based Solely on Third-Party Statements and Social Media Evidence Introduction In the case of The...

Ensuring Proper Notice and Addressing Pre-Existing Disputes in Insolvency Proceedings: Kalash v. Apeejay Park Hotels Ltd.

Date: Sep 24, 2020

Ensuring Proper Notice and Addressing Pre-Existing Disputes in Insolvency Proceedings: Prakash Kalash v. Apeejay Surrendra Park Hotels Ltd. Introduction The case of Prakash Kalash Shareholder &...

SEBI Enhances Penalty Against CARE Ratings: A Landmark Decision Reinforcing CRA Accountability under Section 15-I(3)

Date: Sep 23, 2020

SEBI Enhances Penalty Against CARE Ratings: A Landmark Decision Reinforcing CRA Accountability under Section 15-I(3) Introduction The judgment delivered by the Securities and Exchange Board of India...

National Green Tribunal's Stance on Review Petitions: Mall Road v. Ministry Of Environment, Forest & Climate Change

Date: Sep 23, 2020

National Green Tribunal's Stance on Review Petitions: Mall Road v. Ministry Of Environment, Forest & Climate Change Introduction The case of Mall Road v. Ministry Of Environment, Forest & Climate...