All Tribunals Case Commentaries

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...

Transfer Validity and Expense Deductibility in Capital Gains: The ACIT, Kota v. MK Ijyaraj Singh Ji Precedent

Date: Jun 19, 2020

Transfer Validity and Expense Deductibility in Capital Gains: The ACIT, Kota v. MK Ijyaraj Singh Ji Precedent Introduction The case of Assistant Commissioner of Income Tax, Circle-2, Kota v. MK...

NCLAT Sets Aside Section 7 Admission Due to Procedural Lapses and Mandates Re-examination of OTS

Date: Jun 19, 2020

NCLAT Sets Aside Section 7 Admission Due to Procedural Lapses and Mandates Re-examination of OTS Introduction The case of Sandeep Kumar Bhagat v. Punjab National Bank adjudicated by the National...

CERC's Landmark Decision on REC Floor and Forbearance Prices: Comprehensive Analysis

Date: Jun 18, 2020

CERC's Landmark Decision on REC Floor and Forbearance Prices: Comprehensive Analysis Introduction On June 17, 2020, the Central Electricity Regulatory Commission (CERC) issued a pivotal order titled...

Clarity in Penalty Notices under Section 271B: ITAT Guwahati's Landmark Judgment

Date: Jun 18, 2020

Clarity in Penalty Notices under Section 271B: ITAT Guwahati's Landmark Judgment Introduction The case of North Eastern Constructions, Dibrugarh v. Income Tax Officer, Ward-1(2), Dibrugarh delivered...

Adherence to DRP Directions and Validity of Ad Hoc Disallowances in Income Tax Assessments: Insights from PWCPL v. ACIT, ITAT Kolkata

Date: Jun 18, 2020

Adherence to DRP Directions and Validity of Ad Hoc Disallowances in Income Tax Assessments: Insights from PWCPL v. ACIT, ITAT Kolkata Introduction The case of M/s. Pricewaterhouse Coopers Private...

Clarification on Section 36(1)(viii) Deductions and Section 43B Implications in Housing Finance: Insights from DCIT Corporate Circle 5(1), Chennai v. Repco Home Finance

Date: Jun 18, 2020

Clarification on Section 36(1)(viii) Deductions and Section 43B Implications in Housing Finance: Insights from DCIT Corporate Circle 5(1), Chennai v. Repco Home Finance Introduction The case of DCIT...

ICICI Bank Ltd. v. Bheru Lal Gurjar: Affirmation of Recovery Rights through Hypothecated Asset Realization

Date: Jun 18, 2020

ICICI Bank Ltd. v. Bheru Lal Gurjar: Affirmation of Recovery Rights through Hypothecated Asset Realization Introduction The case of ICICI Bank Limited v. Bheru Lal Gurjar was adjudicated by the Debts...

Shagun Jewellers vs. ACIT: Clarifying Burden of Proof under Section 68 of the Income Tax Act

Date: Jun 17, 2020

Shagun Jewellers vs. ACIT: Clarifying Burden of Proof under Section 68 of the Income Tax Act Introduction The case of Shagun Jewellers Pvt. Ltd., New Delhi v. Assistant Commissioner of Income Tax...