All Tribunals Case Commentaries

Establishment of Continuous Cause of Action in Real Estate Consumer Disputes

Date: Mar 16, 2023

Establishment of Continuous Cause of Action in Real Estate Consumer Disputes Introduction The case of S.K. Aggarwal v. Manohar Infrastructure and Construction Pvt. Ltd. and Others adjudicated by the...

Ensuring Natural Justice in Employment Terminations: Central Administrative Tribunal's Landmark Decision in Sanjay Kumar v. Union of India

Date: Mar 15, 2023

Ensuring Natural Justice in Employment Terminations: Central Administrative Tribunal's Landmark Decision in Sanjay Kumar v. Union of India Introduction The case of Sanjay Kumar v. Union of India...

ITAT Visakhapatnam Upholds Disallowance Under Section 143(1)(a)(ii) for Late PF and ESI Contributions

Date: Mar 15, 2023

ITAT Visakhapatnam Upholds Disallowance Under Section 143(1)(a)(ii) for Late PF and ESI Contributions Introduction The case of Dasari Bujji v. Income Tax Officer, Ward-1(1), Visakhapatnam pertains to...

Bankey Bihari Social Welfare Society v. Delhi Development Authority: Recognizing Charitable Entities as Consumers under the Consumer Protection Act

Date: Mar 14, 2023

Bankey Bihari Social Welfare Society v. Delhi Development Authority: Recognizing Charitable Entities as Consumers under the Consumer Protection Act Introduction The case of Bankey Bihari Social...

Impact of Delayed Filing on Tax Exemptions: Rajkot Vishashrimali Jain Samaj v. ITO

Date: Mar 14, 2023

Impact of Delayed Filing on Tax Exemptions: Rajkot Vishashrimali Jain Samaj v. ITO 1. Introduction The case of Shri Rajkot Vishashrimali Jain Samaj, Rajkot v. The ITO adjudicated by the Income Tax...

Retrospective Application of Section 56(2)(x) Tolerance Band Upgraded to 10%: ITAT Kolkata's Landmark Decision

Date: Mar 14, 2023

Retrospective Application of Section 56(2)(x) Tolerance Band Upgraded to 10%: ITAT Kolkata's Landmark Decision Introduction The case of Shri Sandeep Kumar Poddar vs. Income Tax Officer, Ward-44(1),...

ITA Raipur Sets Precedent on Penalty Imposition under Section 271(1)(c) and Additions under Sections 68 & 56(2)(viib)

Date: Mar 14, 2023

ITA Raipur Sets Precedent on Penalty Imposition under Section 271(1)(c) and Additions under Sections 68 & 56(2)(viib) Introduction The case of Chhattisgarh Metaliks and Alloys Pvt. Ltd., Raipur v....

Defining 'Consumer' in Commercial Transactions: Sant Rohidas Leather Industries v. Vijaya Bank

Date: Mar 14, 2023

Defining 'Consumer' in Commercial Transactions: Sant Rohidas Leather Industries v. Vijaya Bank Introduction The case of Sant Rohidas Leather Industries & Charmer Development Corporation Ltd. v....

Immunity of Postal Services Under Section 6 of the Indian Post Office Act: Insights from YOGESH KUMAR v. SUPERINTENDENT, INDIAN POSTAL DEPARTMENT

Date: Mar 10, 2023

Immunity of Postal Services Under Section 6 of the Indian Post Office Act: Insights from Yogesh Kumar v. Superintendent, Indian Postal Department Introduction The case of Yogesh Kumar v....

Consumer Protection in Real Estate: Jurisdiction and Deficiency in Service in GEETA LAL v. COUNTRY COLONISERS Pvt Ltd

Date: Mar 10, 2023

Consumer Protection in Real Estate: Jurisdiction and Deficiency in Service in GEETA LAL v. COUNTRY COLONISERS Pvt Ltd Introduction The case of GEETA LAL W/O PURSHOTTAM LAL v. COUNTRY COLONISERS...

ITA Kolkata Upholds Disallowance of Section 35(1)(ii) Deductions for Bogus Donations: Strengthening Anti-Fraud Measures in Tax Law

Date: Mar 8, 2023

ITA Kolkata Upholds Disallowance of Section 35(1)(ii) Deductions for Bogus Donations: Strengthening Anti-Fraud Measures in Tax Law Introduction In the landmark judgment delivered on March 7, 2023,...

Tribunal Upholds Jurisdictional High Court's Authority on Section 234E Applicability for Pre-June 2015 TDS Returns

Date: Mar 8, 2023

Tribunal Upholds Jurisdictional High Court's Authority on Section 234E Applicability for Pre-June 2015 TDS Returns Introduction The case of M/s. Nagesh Consultants, Bangalore v. DCIT, CPC-TDS,...

Jammu & Kashmir Bank Ltd. v. Ace Engineering Pvt. Ltd.: Affirming Principal Debtor Liability Amid Guarantor Settlements under IBC

Date: Mar 7, 2023

Jammu & Kashmir Bank Ltd. v. Ace Engineering Pvt. Ltd.: Affirming Principal Debtor Liability Amid Guarantor Settlements under IBC Introduction The case of Jammu & Kashmir Bank Ltd. v. Ace Engineering...

Reevaluation of Medical Negligence Standards in Consumer Protection: Pandey v. Rahalkar & Ors.

Date: Mar 4, 2023

Reevaluation of Medical Negligence Standards in Consumer Protection: Pandey v. Rahalkar & Ors. Introduction The case of Smt. Purnima Pandey v. Dr. C. Rahalkar & Ors. adjudicated by the State Consumer...

Verification of Broker Authenticity and Adequate Enquiry Mandate: Insights from Income Tax Appellate Tribunal in Ward-2(1) Guwahati vs. M/s. Impala Industrial Enterprises Ltd.

Date: Mar 4, 2023

Verification of Broker Authenticity and Adequate Enquiry Mandate: Insights from Income Tax Appellate Tribunal in Ward-2(1) Guwahati vs. M/s. Impala Industrial Enterprises Ltd. 1. Introduction The...

Time-Barred Compensation Claims for Delayed Possession: NCDRC Rules in AVTARSINGH CHAUHAN v. DLF Home Developers Ltd.

Date: Mar 3, 2023

Time-Barred Compensation Claims for Delayed Possession: NCDRC Rules in AVTARSINGH CHAUHAN v. DLF Home Developers Ltd. Introduction The case of AVTARSINGH CHAUHAN v. DLF Home Developers Ltd. & Anr....

Non-Retrospective Application of MoEF&CC Notifications in Common Bio-Medical Waste Treatment Facility Operations: Gaurav Garg v. Union of India

Date: Mar 3, 2023

Non-Retrospective Application of MoEF&CC Notifications in Common Bio-Medical Waste Treatment Facility Operations: Gaurav Garg v. Union of India Introduction The case of Gaurav Garg vs. Union of India...

Reaffirming SARFAESI Act's Prerogative over Consumer Protection Jurisdiction: Bhuleram v. Uttarakhand Gramin Bank

Date: Mar 3, 2023

Reaffirming SARFAESI Act's Prerogative over Consumer Protection Jurisdiction: Bhuleram v. Uttarakhand Gramin Bank Introduction The case of Bhuleram v. Uttarakhand Gramin Bank addresses the intricate...

SEBI Vs. Manish Mishra and Others: Establishing New Precedents in Market Manipulation through Digital Media

Date: Mar 3, 2023

SEBI Vs. Manish Mishra and Others: Establishing New Precedents in Market Manipulation through Digital Media Introduction The Securities and Exchange Board of India (SEBI) has taken significant action...

SEBI Cancels MCS Limited's RTA/STA Registration for Regulatory Non-Compliance

Date: Mar 2, 2023

SEBI Cancels MCS Limited's RTA/STA Registration for Regulatory Non-Compliance Introduction The Securities and Exchange Board of India (SEBI) recently rendered a decisive judgment against MCS Limited,...