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All Tribunals Case Commentaries

Nischal Jain v. Narayan Builders and Developers: Clarifying RERA's Scope on Project Registration

Nischal Jain v. Narayan Builders and Developers: Clarifying RERA's Scope on Project Registration

Date: Sep 23, 2020
Nischal Jain v. Narayan Builders and Developers: Clarifying RERA's Scope on Project Registration Introduction The case of Nischal Jain v. Narayan Builders and Developers adjudicated by the Rajasthan...
Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims

Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims

Date: Sep 22, 2020
Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims Introduction The case of Vedanta Ltd, Gurgaon v. ACIT,...
NCLT Indore Bench Establishes Procedural Precedents in Admitting Suvidha Farming & Allied Ltd into CIRP under Section 7 of IBC 2016

NCLT Indore Bench Establishes Procedural Precedents in Admitting Suvidha Farming & Allied Ltd into CIRP under Section 7 of IBC 2016

Date: Sep 22, 2020
NCLT Indore Bench Establishes Procedural Precedents in Admitting Suvidha Farming & Allied Ltd into CIRP under Section 7 of IBC 2016 Introduction The case of Rajesh Kumar Sahu & Ors v. Suvidha Farming...
Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB

Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB

Date: Sep 18, 2020
Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB Introduction The case of Rainbow Products Pvt Ltd, Patna v. ACIT, Central Circle-1,...
National Green Tribunal Recalibrates Environmental Regulation Thresholds for Poultry Farms: Gauri Maulekhi v. Union Of India

National Green Tribunal Recalibrates Environmental Regulation Thresholds for Poultry Farms: Gauri Maulekhi v. Union Of India

Date: Sep 17, 2020
National Green Tribunal Recalibrates Environmental Regulation Thresholds for Poultry Farms: Gauri Maulekhi v. Union Of India 1. Introduction The case of Gauri Maulekhi v. Union Of India deliberated...
Stratagem Portfolio (P) Ltd v. DCIT Circle-24(2): Reinforcing Jurisdictional Boundaries in Income Tax Reassessments

Stratagem Portfolio (P) Ltd v. DCIT Circle-24(2): Reinforcing Jurisdictional Boundaries in Income Tax Reassessments

Date: Sep 16, 2020
Stratagem Portfolio (P) Ltd v. DCIT Circle-24(2): Reinforcing Jurisdictional Boundaries in Income Tax Reassessments Introduction The case of Stratagem Portfolio (P) Ltd, Rohtak v. DCIT Circle-24(2),...
Validity of Termination Notices under PPA despite Procedural Lapses: A Comprehensive Analysis of the Vidarbha Industries v. MERC Judgment

Validity of Termination Notices under PPA despite Procedural Lapses: A Comprehensive Analysis of the Vidarbha Industries v. MERC Judgment

Date: Sep 16, 2020
Validity of Termination Notices under PPA despite Procedural Lapses: A Comprehensive Analysis of the Vidarbha Industries v. MERC Judgment Introduction The case of Vidarbha Industries Power Limited...
CIT v. Jugal Kishore Garg (Derewala): Upholding Natural Justice in Section 153C Assessments

CIT v. Jugal Kishore Garg (Derewala): Upholding Natural Justice in Section 153C Assessments

Date: Sep 15, 2020
CIT v. Jugal Kishore Garg (Derewala): Upholding Natural Justice in Section 153C Assessments Introduction The case of DCIT, Central Circle-1, Jaipur vs. Shri Jugal Kishore Garg (Derewala) presents a...
Adani Power v. MSEDCL: Upholding the Restitutive Principle in Change in Law Compensation

Adani Power v. MSEDCL: Upholding the Restitutive Principle in Change in Law Compensation

Date: Sep 15, 2020
Adani Power v. MSEDCL: Upholding the Restitutive Principle in Change in Law Compensation Introduction The case of Adani Power Maharashtra Limited (APML) v. Maharashtra State Electricity Distribution...
Tribunal Upholds Contractual Tariff Amidst Extension Dispute: A New Precedent in Renewable Energy Contracts

Tribunal Upholds Contractual Tariff Amidst Extension Dispute: A New Precedent in Renewable Energy Contracts

Date: Sep 15, 2020
Tribunal Upholds Contractual Tariff Amidst Extension Dispute: A New Precedent in Renewable Energy Contracts Introduction The case of Chennamangathihalli Solar Power Project LLP, Through Its...
Enhanced Criteria for Transfer Pricing Comparables Established in Midland Credit Management India Pvt. Ltd. v. ADDL. CIT, Special Range-6, New Delhi

Enhanced Criteria for Transfer Pricing Comparables Established in Midland Credit Management India Pvt. Ltd. v. ADDL. CIT, Special Range-6, New Delhi

Date: Sep 15, 2020
Enhanced Criteria for Transfer Pricing Comparables Established in Midland Credit Management India Pvt. Ltd. v. ADDL. CIT, Special Range-6, New Delhi Introduction The case of Midland Credit Management...
Appellate Tribunal Sets Aside Liability for IDC and IEDC in Transmission Projects Due to Force Majeure

Appellate Tribunal Sets Aside Liability for IDC and IEDC in Transmission Projects Due to Force Majeure

Date: Sep 15, 2020
Appellate Tribunal Sets Aside Liability for IDC and IEDC in Transmission Projects Due to Force Majeure Introduction The case of NRSS XXXI (B) Transmission Ltd. v. Central Electricity Regulatory...
Clarifying Penalty Notices: Insights from Tejpal Singh Nunia v. DCIT, Jaipur

Clarifying Penalty Notices: Insights from Tejpal Singh Nunia v. DCIT, Jaipur

Date: Sep 12, 2020
Clarifying Penalty Notices: Insights from Tejpal Singh Nunia v. DCIT, Jaipur Introduction The case of Tejpal Singh Nunia v. DCIT, Central Circle-2, Jaipur adjudicated by the Income Tax Appellate...
Determining Agricultural Land Status for Capital Gains Exemption: Insights from G Vijay Padma v. Income Tax Officer, Bangalore

Determining Agricultural Land Status for Capital Gains Exemption: Insights from G Vijay Padma v. Income Tax Officer, Bangalore

Date: Sep 12, 2020
Determining Agricultural Land Status for Capital Gains Exemption: Insights from G Vijay Padma v. Income Tax Officer, Bangalore Introduction The case of G Vijay Padma v. Income Tax Officer...
Clarification on Penalty Imposition under Sections 271D and 271E: Insights from Mamurpur Co-operative Thrift and Credit Society Ltd. v. Addl. CIT

Clarification on Penalty Imposition under Sections 271D and 271E: Insights from Mamurpur Co-operative Thrift and Credit Society Ltd. v. Addl. CIT

Date: Sep 11, 2020
Clarification on Penalty Imposition under Sections 271D and 271E: Insights from Mamurpur Co-operative Thrift and Credit Society Ltd. v. Addl. CIT Introduction The case of Mamurpur Co-operative Thrift...
NCLAT Confirms Prior CCI Approval Requirement in Insolvency Resolution Plans Involving Combinations: Makalu Trading Ltd. v. Rajiv Chakraborty

NCLAT Confirms Prior CCI Approval Requirement in Insolvency Resolution Plans Involving Combinations: Makalu Trading Ltd. v. Rajiv Chakraborty

Date: Sep 10, 2020
NCLAT Confirms Prior CCI Approval Requirement in Insolvency Resolution Plans Involving Combinations: Makalu Trading Ltd. v. Rajiv Chakraborty Introduction The case of Makalu Trading Ltd. And Others...
10% Threshold Established for Ignoring Valuation Differences under Section 56(2)(vii)(b): Sri Sandeep Patil vs. Income Tax Officer

10% Threshold Established for Ignoring Valuation Differences under Section 56(2)(vii)(b): Sri Sandeep Patil vs. Income Tax Officer

Date: Sep 10, 2020
10% Threshold Established for Ignoring Valuation Differences under Section 56(2)(vii)(b): Sri Sandeep Patil vs. Income Tax Officer Introduction The case of Sri Sandeep Patil, Bangalore v. The Income...
Clarification on Section 7 Applications Post-Dharani Sugars: NCLAT Upholds Supreme Court Ruling

Clarification on Section 7 Applications Post-Dharani Sugars: NCLAT Upholds Supreme Court Ruling

Date: Sep 8, 2020
Clarification on Section 7 Applications Post-Dharani Sugars: NCLAT Upholds Supreme Court Ruling Introduction The case of Punjab National Bank (Erstwhile Oriental Bank Of Commerce Corporate Branch) v....
Consumer Rights Reinforced: Refund and Compensation Mandated for Delayed Possession

Consumer Rights Reinforced: Refund and Compensation Mandated for Delayed Possession

Date: Sep 5, 2020
Consumer Rights Reinforced: Refund and Compensation Mandated for Delayed Possession Introduction The case of Prachī Mathur v. M/S TDI Infrastructure Limited adjudicated by the State Consumer Disputes...
Shri Pappu Ram Saran v. ITO: Tribunal Upholds Sale Proceeds as Justifiable Source for Unexplained Deposits

Shri Pappu Ram Saran v. ITO: Tribunal Upholds Sale Proceeds as Justifiable Source for Unexplained Deposits

Date: Sep 4, 2020
Shri Pappu Ram Saran v. ITO: Tribunal Upholds Sale Proceeds as Justifiable Source for Unexplained Deposits Introduction The case of Shri Pappu Ram Saran v. Income Tax Officer (ITO), Ward-2,...
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