Mandate to Pass on GST Rate Reduction: NAA Upholds Anti-Profiteering Provisions in Prasad Media Corp. Pvt. Ltd. Case 1. Introduction The case of Principal Commissioner, Central Tax & Central Excise...
Uniform Use of Pre-printed 'Informed Consent' Forms as Unfair Trade Practice: Landmark Judgment by the National Consumer Disputes Redressal Commission Introduction The case of Vinod Khanna v. R.G....
CERC Establishes Comprehensive Framework for Truing Up Transmission Tariffs: Power Grid Corp v. MP Power Mgmt Co Introduction The case of Power Grid Corporation of India Limited v. Madhya Pradesh...
NPCI v DCIT (E) 2020: Affirming Charitable Status of Payment System Operators under Sections 11 & 12 Introduction The case of NATIONAL PAYMENTS CORPORATION OF INDIA (NPCI) v. DCIT (E) 2(1), Mumbai,...
Enforcement of Debt Recovery through Hypothecated Assets: ICICI Bank Limited v. Uttam Stone Crusher Introduction The case of ICICI Bank Limited v. Uttam Stone Crusher adjudicated by the Debts...
Strict Adherence to Limitation Periods in IBC Petitions: UCO Bank v. Deegee Orchards Pvt Ltd Introduction In the landmark case of UCO Bank Financial Creditor v. Deegee Orchards Private Limited...
Deficiency in Service Recognized for Non-Issuance of Medical Records: NCDRC Decision in Deepati v. Shori Hospital Introduction The case of Miss Deepati & Others v. Shori Hospital & Others was...
GST Classification of Maize Bran: A Comprehensive Analysis of Gujarat Ambuja Exports Ltd. vs. Authority for Advance Rulings Introduction The case of Gujarat Ambuja Exports Ltd. vs. Authority for...
GST Classification for Agricultural Sprayer Pumps and Stoves: Adarsh Plant Protect Ltd. Ruling Introduction The case of Adarsh Plant Protect Ltd. before the Authority for Advance Rulings, GST deals...
Bar Council of Delhi Secures Section 12AA and 80G Exemptions: A Landmark Judgment Introduction The case Bar Council of Delhi v. Commissioner of Income Tax (Exemption), New Delhi adjudicated by the...
Strengthening Accountability for Seed Quality: Landmark Ruling on Unfair Trade Practices in Agriculture Introduction The case of Ashok Janardhan Dhumule Petitioner(s) v. Ankur Seeds Private Limited...
DCF Valuation Method Upholding in Section 56(2)(viib) Taxation: Flutura Business Solutions Pvt Ltd vs Income Tax Officer Introduction The case of M/s Flutura Business Solutions Private Limited,...
Non-Applicability of Penal Provisions on Estimated Additions under Section 271(1)(c) of the Income Tax Act: Insights from Shri Anil Abhubhai Odedara v. ITO, Ward-3(1), Jamnagar 1. Introduction The...
Incorporation of Section 89 CPC's ADR Mechanisms in Electricity Regulatory Disputes: Sukhbir Agro Energy Ltd. v. Uttar Pradesh Electricity Regulatory Commission Introduction The case of Sukhbir Agro...
NCDRC Reaffirms Reasonable Limits on Earnest Money Forfeiture and Identifies Unfair Contract Terms in Real Estate Transactions Introduction The case of Ramesh Malhotra & 2 Ors. v. Emaar MGF Land...
Restricting SEBI's Authority on Ex-Parte Interim Orders: Insights from Dr. Udayant Malhoutra v. SEBI Introduction The case of Dr. Udayant Malhoutra v. Securities And Exchange Board Of India (SEBI),...
Mandatory Pass-Through of Input Tax Credit in Real Estate: Honey Macker v. Pivotal Infrastructure Pvt. Ltd. Introduction The case of Honey Macker v. Pivotal Infrastructure Pvt. Ltd. revolves around...
Defining Consumer Status under CPA 1986: Insights from Owner Kanha Agro Marketing Pipariya v. The Oriental Insurance Company Ltd. Introduction In the case of Owner Kanha Agro Marketing Pipariya v....
Strict Procedural Compliance in Transitioning from Limited to Complete Scrutiny: Insights from Shri Prabir Das v. Income Tax Officer Introduction The case of Shri Prabir Das, Karimganj v. Income Tax...
NCLAT Upholds Judicial Discipline: Coordinate Benches Cannot Interfere with Proceedings Reserved by Earlier Benches Introduction In the landmark case of Abhijit Guhathakurta, Monitoring Agency Of The...