All Tribunals Case Commentaries

CESTAT Delhi I Upholds Exemption of Revenue Sharing in Healthcare Services from Service Tax

Date: Sep 3, 2020

CESTAT Delhi I Upholds Exemption of Revenue Sharing in Healthcare Services from Service Tax Introduction The case of M/s Sir Ganga Ram Hospital v. Commissioner, Service Tax-Delhi I adjudicated by the...

Reaffirming the Burden of Proof on Assessees in Section 68 Cases: Insights from Ajmera v. ITO Jaipur

Date: Sep 3, 2020

Reaffirming the Burden of Proof on Assessees in Section 68 Cases: Insights from Ajmera v. ITO Jaipur Introduction The case of Shri Subhash Chand Ajmera, Jaipur v. Income Tax Officer, Ward-2-1, Jaipur...

Rita Kapur v. Invest Care Real Estate LLP: Defining Financial Creditor under the Insolvency and Bankruptcy Code, 2016

Date: Sep 3, 2020

Rita Kapur v. Invest Care Real Estate LLP: Defining Financial Creditor under the Insolvency and Bankruptcy Code, 2016 Introduction The case of Rita Kapur v. Invest Care Real Estate LLP was...

Rajasthan Nursing Council v. CIT: Affirming Charitable Status Through Predominant Educational Objectives

Date: Sep 2, 2020

Rajasthan Nursing Council v. CIT: Affirming Charitable Status Through Predominant Educational Objectives Introduction The case of Rajasthan Nursing Council, Jaipur v. CIT (Exemption), Jaipur...

Prospective Application of Section 200A Amendment Precludes Liability Under Section 234E for TDS Returns Filed Before 01.06.2015 – Bathline India Pvt. Ltd. v. ACIT

Date: Sep 1, 2020

Prospective Application of Section 200A Amendment Precludes Liability Under Section 234E for TDS Returns Filed Before 01.06.2015 Introduction In the landmark case of Bathline India (Pvt.) Ltd., Delhi...

SEBI Establishes Threshold for Preferential Allotment: Kelvin Fincap Limited Judgment Clarifies Public Issue Compliance Requirements

Date: Sep 1, 2020

SEBI Establishes Threshold for Preferential Allotment: Kelvin Fincap Limited Judgment Clarifies Public Issue Compliance Requirements Introduction The Securities and Exchange Board of India (SEBI)...

ITA Del/2019: Section 234E Late Filing Fee Exemption for TDS Returns Prior to 01.06.2015

Date: Sep 1, 2020

ITA Del/2019: Section 234E Late Filing Fee Exemption for TDS Returns Prior to 01.06.2015 Introduction The case of Anjani Technoplast Limited vs. ACIT (ITA Nos.7931 to 7952/Del/2019) was adjudicated...

Strict Enforcement of Warranty Clauses in Insurance Policies: The Dharmanandan Diamonds vs. New India Assurance Precedent

Date: Aug 29, 2020

Strict Enforcement of Warranty Clauses in Insurance Policies: The Dharmanandan Diamonds vs. New India Assurance Precedent Introduction The case of M/S. Dharmanandan Diamonds Pvt. Ltd. v. New India...

Enhancing Consumer Rights in Real Estate: Insights from Jalandhar Improvement Trust & Anr. v. Jaswinder Singh Virdi

Date: Aug 29, 2020

Enhancing Consumer Rights in Real Estate: Insights from Jalandhar Improvement Trust & Anr. v. Jaswinder Singh Virdi Introduction The case of Jalandhar Improvement Trust & Anr. v. Jaswinder Singh...

Enhanced Consumer Protection in Real Estate: Compensation for Delayed Possession and Misrepresentation

Date: Aug 29, 2020

Enhanced Consumer Protection in Real Estate: Compensation for Delayed Possession and Misrepresentation Introduction The case of MRS. SOSAMMA MATHEW & ANR. v. M/S ANSAL HI-TECH TOWNSHIP LTD....

Clarification on Pecuniary Jurisdiction under the Consumer Protection Act, 2019: NCDRC's Decision in Pyaridevi Chabiraj Steels v. National Insurance Company

Date: Aug 29, 2020

Clarification on Pecuniary Jurisdiction under the Consumer Protection Act, 2019: NCDRC's Decision in Pyaridevi Chabiraj Steels v. National Insurance Company Introduction The case of M/S. Pyaridevi...

Strict Enforcement of RTI Act: Central Information Commission's Stance on Timely Responses

Date: Aug 29, 2020

Strict Enforcement of RTI Act: Central Information Commission's Stance on Timely Responses Introduction The case of Dr. Vimla Mishra Complainant v. Central Public Information Officer National Council...

Change in Law Event Recognition for Environmental Norms in Power Purchase Agreements: Talwandi Sabo Power Limited v. Punjab State Electricity Regulatory Commission

Date: Aug 29, 2020

Change in Law Event Recognition for Environmental Norms in Power Purchase Agreements: Talwandi Sabo Power Limited v. Punjab State Electricity Regulatory Commission Introduction The case of Talwandi...

Strict Enforcement of Warranty Clauses in Insurance Policies: New India Assurance Co. Ltd. v. M/S. Dharmanandan Diamonds Pvt. Ltd.

Date: Aug 29, 2020

Strict Enforcement of Warranty Clauses in Insurance Policies: New India Assurance Co. Ltd. v. M/S. Dharmanandan Diamonds Pvt. Ltd. Introduction The case of New India Assurance Co. Ltd. v. M/S....

Ensuring Proper Service in Corporate Insolvency: An Analysis of Girish Baduni v. Punjab National Bank & Anr.

Date: Aug 28, 2020

Ensuring Proper Service in Corporate Insolvency: An Analysis of Girish Baduni v. Punjab National Bank & Anr. Introduction The case of Girish Baduni v. Punjab National Bank & Anr. adjudicated by the...

Enhanced Consumer Protection Against Unfair Trade Practices in Real Estate: A Commentary on PAWAN GUPTA v. EXPERION DEVELOPERS PVT. LTD.

Date: Aug 27, 2020

Enhanced Consumer Protection Against Unfair Trade Practices in Real Estate: A Commentary on PAWAN GUPTA v. EXPERION DEVELOPERS PVT. LTD. Introduction The case of Pawan Gupta v. Experion Developers...

Recognition of Commercial Entities as Consumers under the Consumer Protection Act: Insights from UTTAR HARYANA BIJLI VITRAN NIGAM LTD. vs. M/S. SADA RAM SOMNATH RICE MILLS

Date: Aug 27, 2020

Recognition of Commercial Entities as Consumers under the Consumer Protection Act: Insights from UTTAR HARYANA BIJLI VITRAN NIGAM LTD. vs. M/S. SADA RAM SOMNATH RICE MILLS Introduction The case of...

Reinforcement of TNMM as the Preferred Transfer Pricing Methodology: Sami Labs Limited v. DCIT, Bangalore

Date: Aug 26, 2020

Reinforcement of TNMM as the Preferred Transfer Pricing Methodology: Sami Labs Limited v. DCIT, Bangalore Introduction The case of Sami Labs Limited, Bangalore v. DCIT, Bangalore adjudicated by the...

Clarifying Default Standards under IBC: Insights from Park Energy Pvt. Ltd. v. Syndicate Bank

Date: Aug 25, 2020

Clarifying Default Standards under IBC: Insights from Park Energy Pvt. Ltd. v. Syndicate Bank Introduction The case of Park Energy Pvt. Ltd., Through Its Authorised Representative, Hari Chaudhary...

Non-Possession of Route Permit: Not Constituting a Fundamental Breach in Insurance Contracts

Date: Aug 25, 2020

Non-Possession of Route Permit: Not Constituting a Fundamental Breach in Insurance Contracts Introduction The case of United India Insurance Co. Ltd. v. Singhla Engineers & Contractors Pvt. Ltd. &...