All Tribunals Case Commentaries

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

Date: Jun 30, 2020

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. UPERC

Date: Jun 30, 2020

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

Date: Jun 30, 2020

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

Date: Jun 28, 2020

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.

Date: Jun 27, 2020

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. Oriental Insurance Company Ltd.

Date: Jun 27, 2020

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

Date: Jun 27, 2020

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

Date: Jun 26, 2020

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...

Enforcement of Loan Recovery under Securitized Assets: Kotak Mahindra Bank Ltd. v. Swami Construction Company

Date: Jun 26, 2020

Enforcement of Loan Recovery under Securitized Assets: Kotak Mahindra Bank Ltd. v. Swami Construction Company 1. Introduction The case of Kotak Mahindra Bank Limited v. Swami Construction Company was...

NCLAT Reinforces IBC Moratorium: Guarding Corporate Insolvency Processes Against Contractual Terminations

Date: Jun 25, 2020

NCLAT Reinforces IBC Moratorium: Guarding Corporate Insolvency Processes Against Contractual Terminations Introduction The case of Tata Consultancy Services Limited v. Vishal Ghisulal Jain...

Establishing Manufacturer's Liability for Repeated Defects under Consumer Protection Act: SKODA AUTO VOLKSWAGEN INDIA Pvt. Ltd vs Meghana Corporates Pvt. Ltd.

Date: Jun 25, 2020

Establishing Manufacturer's Liability for Repeated Defects under Consumer Protection Act SKODA AUTO VOLKSWAGEN INDIA Pvt. Ltd vs Meghana Corporates Pvt. Ltd. Court: National Consumer Disputes...

Establishing Manufacturer Liability for Defective Seeds: Insights from M/S. Shiv Narayan Periwal & Sons v. Bharat Kumar & Ors.

Date: Jun 25, 2020

Establishing Manufacturer Liability for Defective Seeds: Insights from M/S. Shiv Narayan Periwal & Sons v. Bharat Kumar & Ors. Introduction The case of M/S. Shiv Narayan Periwal & Sons v. Bharat...

Transfer of Right to Use Goods vs. Declared Services: Insights from Universal Dredging v. Commissioner of CGST & Central Excise

Date: Jun 25, 2020

Transfer of Right to Use Goods vs. Declared Services: Insights from Universal Dredging and Reclamation Corporation Ltd. v. Commissioner of CGST & Central Excise Introduction The case of Universal...

Legal Commentary: Enforcing Consumer Rights in Real Estate Development Delays

Date: Jun 24, 2020

Enforcing Consumer Rights in Real Estate Development Delays: The Landmark Judgment in Jalandhar Improvement Trust v. Surinder Pal Introduction The case of Jalandhar Improvement Trust v. Surinder Pal...

Operational Creditors Protected: NCLAT Affirms Resolution Plan in State of Haryana v. Uttam Strips Ltd.

Date: Jun 24, 2020

Operational Creditors Protected: NCLAT Affirms Resolution Plan in State of Haryana v. Uttam Strips Ltd. Introduction The case of State of Haryana v. Uttam Strips Ltd. adjudicated by the National...

Enforcing Compliance in Solid Waste Management: Public Kind Trust v. Ulhasnagar Municipal Corporation

Date: Jun 24, 2020

Enforcing Compliance in Solid Waste Management: Public Kind Trust v. Ulhasnagar Municipal Corporation Introduction The case of Public Kind Trust v. Ulhasnagar Municipal Corporation adjudicated by the...

MakeMyTrip India Pvt. Ltd. v. DCIT: A Landmark Judgment on Transfer Pricing and AMP Expenses in the E-Commerce Sector

Date: Jun 23, 2020

MakeMyTrip India Pvt. Ltd. v. DCIT: A Landmark Judgment on Transfer Pricing and AMP Expenses in the E-Commerce Sector Introduction The case of MakeMyTrip (India) Pvt. Ltd. vs. DCIT, New Delhi is a...

NCLT Clarifies Applicability of Section 70 IBC 2016 in Director Non-Cooperation during CIRP

Date: Jun 23, 2020

NCLT Clarifies Applicability of Section 70 IBC 2016 in Director Non-Cooperation during CIRP Introduction The case of Manish Soni v. Concept Eduventures Pvt Ltd And Amit Pareek, RP adjudicated by the...

Withdrawal of Multiple RTI Appeals: Analysis of Prashant Kumar Vidyarthi v. Central Public Information Officer, TDB

Date: Jun 20, 2020

Withdrawal of Multiple RTI Appeals: Analysis of Prashant Kumar Vidyarthi v. Central Public Information Officer, TDB Introduction The case of Prashant Kumar Vidyarthi v. Central Public Information...

Eligibility for Normative Loan Interest under Kerala Electricity Tariff Regulations: Rubber Park India Pvt. Ltd. v. KSERC

Date: Jun 19, 2020

Eligibility for Normative Loan Interest under Kerala Electricity Tariff Regulations Rubber Park India Private Limited v. Kerala State Electricity Regulatory Commission Appellate Tribunal For...