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All Tribunals Case Commentaries

Necessity of Assessment Order Modification for Customs Duty Refunds - CESTAT's Decision in Principal Commissioner Of Customs v. Vivo Mobile India Pvt. Ltd.

Necessity of Assessment Order Modification for Customs Duty Refunds - CESTAT's Decision in Principal Commissioner Of Customs v. Vivo Mobile India Pvt. Ltd.

Date: Jun 9, 2020
Necessity of Assessment Order Modification for Customs Duty Refunds Insights from Principal Commissioner Of Customs v. Vivo Mobile India Pvt. Ltd. (CESTAT, 2020) Introduction The case of Principal...
GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed

GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed

Date: Jun 9, 2020
GST Taxation on Coal Handling and Distribution Services Clarified: 18% Rate Affirmed Introduction The case of Agarwal Coal Corporation Pvt. Ltd. was brought before the Authority for Advance Rulings...
Recognition of Financial Debt in Insolvency Proceedings: Mukesh Kumar Aggarwal v. Anurag Gupta & Anr.

Recognition of Financial Debt in Insolvency Proceedings: Mukesh Kumar Aggarwal v. Anurag Gupta & Anr.

Date: Jun 9, 2020
Recognition of Financial Debt in Insolvency Proceedings: Mukesh Kumar Aggarwal v. Anurag Gupta & Anr. Introduction The case of Mukesh Kumar Aggarwal v. Anurag Gupta & Anr. is a significant judgment...
Service Tax Non-Liability on Foreclosure Charges in Banking Services

Service Tax Non-Liability on Foreclosure Charges in Banking Services

Date: Jun 9, 2020
Service Tax Non-Liability on Foreclosure Charges in Banking Services Introduction The case of Commissioner Of Service Tax, Chennai v. Repco Home Finance Ltd. delves into the intricate question of...
Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis

Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis

Date: Jun 9, 2020
Input Tax Credit on Lifts in Hotel Construction: A Comprehensive Analysis Introduction The case of Jabalpur Hotels Private Limited, In Re adjudicated by the Authority for Advance Rulings (AAR) on...
Obligation of Developers to Provide Basic Amenities: Shelly Gill v. Bajwa Developers Establishes Landmark Consumer Protection Precedent

Obligation of Developers to Provide Basic Amenities: Shelly Gill v. Bajwa Developers Establishes Landmark Consumer Protection Precedent

Date: Jun 9, 2020
Obligation of Developers to Provide Basic Amenities: Shelly Gill v. The Managing Director, Bajwa Developers and another Introduction The case of Shelly Gill v. The Managing Director, Bajwa Developers...
Time Limits Under CBLR 2018 are Mandatory: Sri Manjunatha Cargo Pvt Ltd v. Commissioner of Customs, Bangalore

Time Limits Under CBLR 2018 are Mandatory: Sri Manjunatha Cargo Pvt Ltd v. Commissioner of Customs, Bangalore

Date: Jun 6, 2020
Time Limits Under CBLR 2018 are Mandatory: Sri Manjunatha Cargo Pvt Ltd v. Commissioner of Customs, Bangalore Introduction In the landmark case of Sri Manjunatha Cargo Pvt Ltd v. Commissioner of...
Establishing the Boundaries of Medical Negligence in Laparoscopic Surgery: Insights from Harnek Singh & Ors. v. Dr. Gurmit Singh & Ors.

Establishing the Boundaries of Medical Negligence in Laparoscopic Surgery: Insights from Harnek Singh & Ors. v. Dr. Gurmit Singh & Ors.

Date: Jun 6, 2020
Establishing the Boundaries of Medical Negligence in Laparoscopic Surgery: Insights from Harnek Singh & Ors. v. Dr. Gurmit Singh & Ors. Introduction The case of Harnek Singh & Ors. v. Dr. Gurmit...
Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer

Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer

Date: Jun 6, 2020
Taxation of Waived Working Capital Loans: Insights from Sri Vasavi Polymers Pvt. Ltd. v. Income Tax Officer Introduction The case of The Income Tax Officer, Ward-3, Srikakulam v. Sri Vasavi Polymers...
Authority to Grant Extension for Special Audits Under Section 142(2A) – ACIT v. M/s Soul Space Projects Ltd.

Authority to Grant Extension for Special Audits Under Section 142(2A) – ACIT v. M/s Soul Space Projects Ltd.

Date: Jun 4, 2020
Authority to Grant Extension for Special Audits Under Section 142(2A) Introduction The case of Assistant Commissioner of Income Tax (Appeals), New Delhi vs. M/s Soul Space Projects Ltd., Delhi...
Central Electricity Regulatory Commission's Landmark Decision on Transmission Tariff Truing Up: Establishing Rigorous Capital Cost Controls

Central Electricity Regulatory Commission's Landmark Decision on Transmission Tariff Truing Up: Establishing Rigorous Capital Cost Controls

Date: Jun 4, 2020
Central Electricity Regulatory Commission's Landmark Decision on Transmission Tariff Truing Up: Establishing Rigorous Capital Cost Controls Introduction In the case of Power Grid Corporation Of India...
Regulatory Framework for Annuity Payments in Change of Law Compensation: ACME Jaipur Solar Power Pvt Ltd v. M.P. Power Management Co. Ltd

Regulatory Framework for Annuity Payments in Change of Law Compensation: ACME Jaipur Solar Power Pvt Ltd v. M.P. Power Management Co. Ltd

Date: Jun 4, 2020
Regulatory Framework for Annuity Payments in Change of Law Compensation: ACME Jaipur Solar Power Pvt Ltd v. M.P. Power Management Co. Ltd Introduction The case of Acme Jaipur Solar Power Private...
Redefining Accident in Credit Shield Insurance and Critical Illness Claims: HDFC Ergo v. Nisha Rani

Redefining Accident in Credit Shield Insurance and Critical Illness Claims: HDFC Ergo v. Nisha Rani

Date: Jun 4, 2020
Redefining Accident in Credit Shield Insurance and Critical Illness Claims: HDFC Ergo v. Nisha Rani Introduction The case of HDFC Ergo General Insurance Company Ltd. v. Nisha Rani adjudicated by the...
Strict Adherence to IBC Provisions in Resolution Plans: Insights from Swwapnil Bhingardevay v. Khandoba Prasanna Sakharkar Khana Limited And Others

Strict Adherence to IBC Provisions in Resolution Plans: Insights from Swwapnil Bhingardevay v. Khandoba Prasanna Sakharkar Khana Limited And Others

Date: Jun 3, 2020
Strict Adherence to IBC Provisions in Resolution Plans: Insights from Swwapnil Bhingardevay v. Khandoba Prasanna Sakharkar Khana Limited And Others Introduction The case of Swwapnil Bhingardevay v....
CERC Clarifies Truing Up Procedures and Capital Expenditure Allocation in Transmission Tariff Determination

CERC Clarifies Truing Up Procedures and Capital Expenditure Allocation in Transmission Tariff Determination

Date: Jun 2, 2020
CERC Clarifies Truing Up Procedures and Capital Expenditure Allocation in Transmission Tariff Determination Introduction In the case of Power Grid Corporation Of India Ltd. v. Karnataka Power...
Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT

Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT

Date: Jun 2, 2020
Capitalization of Interest Expenses and Section 35D Applicability in Investment Companies: A Comprehensive Review of Addlife Investments Pvt. Ltd. v. DCIT 1. Introduction The case of Addlife...
CERC Reinforces APTEL Precedents on Initial Spares and Capital Expenditure in Setting Transmission Tariffs

CERC Reinforces APTEL Precedents on Initial Spares and Capital Expenditure in Setting Transmission Tariffs

Date: Jun 2, 2020
CERC Reinforces APTEL Precedents on Initial Spares and Capital Expenditure in Setting Transmission Tariffs Introduction The case of Power Grid Corporation Of India Limited v. Madhya Pradesh Power...
Strict Compliance with EOI Criteria in CIRP: Insights from First Global Finance Pvt. Ltd. v. IVRCL Ltd.

Strict Compliance with EOI Criteria in CIRP: Insights from First Global Finance Pvt. Ltd. v. IVRCL Ltd.

Date: May 30, 2020
Strict Compliance with EOI Criteria in CIRP: Insights from First Global Finance Pvt. Ltd. v. IVRCL Ltd. Introduction The case of First Global Finance Pvt. Ltd. v. IVRCL Ltd. adjudicated by the...
Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi

Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi

Date: May 30, 2020
Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi Introduction The case of Rajiv Madhok, New Delhi v. ACIT, New Delhi adjudicated by the Income Tax Appellate...
Clarifying Network Roll-Out Scenarios: Insights from Tata Power v. MERC Judgment

Clarifying Network Roll-Out Scenarios: Insights from Tata Power v. MERC Judgment

Date: May 29, 2020
Clarifying Network Roll-Out Scenarios: Insights from Tata Power v. MERC Judgment Introduction The judicial landscape of India's electricity distribution sector underwent a significant development...
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