All Tribunals Case Commentaries

New Precedent on Combating Ponzi Schemes: NCLT's Decision in Union of India v. Super Royal Holidays India Pvt Ltd

Date: Apr 24, 2020

New Precedent on Combating Ponzi Schemes: NCLT's Decision in Union of India v. Super Royal Holidays India Pvt Ltd Introduction The case of Union of India v. Super Royal Holidays India Pvt Ltd was...

Preet Land Promoters Pvt. Ltd. Fails to Deliver Possession: Landmark Judgment on Consumer Rights

Date: Mar 31, 2020

Preet Land Promoters Pvt. Ltd. Fails to Deliver Possession: Landmark Judgment on Consumer Rights Introduction The case of Ginny Bansal v. M/s Preet Land Promoters and Developers Pvt. Ltd. represents...

Liability of Property Developers for Deficiency in Service and Unfair Trade Practices

Date: Mar 31, 2020

Liability of Property Developers for Deficiency in Service and Unfair Trade Practices Introduction The case of Swarn Preet Singh v. M/s Preet Land Promoters & Ors was adjudicated by the State...

Recognition of GST as Change in Law in Power Purchase Agreements: Comprehensive Commentary on CERC's Decision in Wardha Solar v. SECI and Others

Date: Mar 28, 2020

Recognition of GST as Change in Law in Power Purchase Agreements: Comprehensive Commentary on CERC's Decision in Wardha Solar v. SECI and Others Introduction The case of Wardha Solar (Maharashtra)...

Central Electricity Regulatory Commission Reschedules DSM Regulation Implementation Dates Due to COVID-19 Pandemic

Date: Mar 28, 2020

Central Electricity Regulatory Commission Reschedules DSM Regulation Implementation Dates Due to COVID-19 Pandemic Introduction The case before the Central Electricity Regulatory Commission (CERC)...

Interpretation of Debt under Insolvency & Bankruptcy Code: Analysis of Rs Infra Project v. Supreme Infrastructure India Limited

Date: Mar 21, 2020

Interpretation of Debt under Insolvency & Bankruptcy Code: Analysis of Rs Infra Project v. Supreme Infrastructure India Limited Introduction The case of Rs Infra Project v. Supreme Infrastructure...

Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary

Date: Mar 21, 2020

Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary Introduction The case of M/s Integral Barter (P) Ltd. v. ITO adjudicated by the...

Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd.

Date: Mar 21, 2020

Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd. Introduction The case of Acit v. Shantinath Detergents Pvt. Ltd. adjudicated by the...

Prohibition of Reversal Trades to Create Artificial Volume in Illiquid Stock Options: SEBI's Landmark Adjudication against Dev Commodity Brokers Pvt Ltd

Date: Mar 21, 2020

Prohibition of Reversal Trades to Create Artificial Volume in Illiquid Stock Options: SEBI's Landmark Adjudication against Dev Commodity Brokers Pvt Ltd Introduction In March 2020, the Securities and...

ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore

Date: Mar 21, 2020

ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore Introduction The case of Mr. Yunus Zia vs. DCIT, Bangalore, adjudicated by...

Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT

Date: Mar 21, 2020

Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT Introduction The case of Intent Dealers Pvt. Ltd. v. CIT adjudicated by the Income Tax Appellate...

Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment

Date: Mar 21, 2020

Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment Introduction In the case of Visakhapatnam Metropolitan Region Development Authority...

Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT

Date: Mar 21, 2020

Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT Introduction The case of Ramesh Raj Bohra v. CIT adjudicated by the Income Tax Appellate Tribunal (ITAT) on...

SEBI v. Moral Group of Companies: Establishing Rigorous Compliance in NCD Issuance

Date: Mar 21, 2020

SEBI v. Moral Group of Companies: Establishing Rigorous Compliance in NCD Issuance Introduction The case of SEBI v. Moral Group of Companies revolves around the regulatory oversight exercised by the...

Clarification on Material Misrepresentation in Insurance Claims: Bajaj Allianz v. Dalbir Kaur

Date: Mar 21, 2020

Clarification on Material Misrepresentation in Insurance Claims: Bajaj Allianz v. Dalbir Kaur Introduction The case of Branch Manager, Bajaj Allianz, Life Insurance Co. Ltd. And Others v. Dalbir Kaur...

Balancing Industrial Operations and National Security: NGT Upholds Appellate Authority's Decision in Union Of India v. R.K. Crushers

Date: Mar 20, 2020

Balancing Industrial Operations and National Security: NGT Upholds Appellate Authority's Decision in Union Of India v. R.K. Crushers Introduction In the landmark case of Union Of India, Rep. By...

Completion Certificate Authority and ITC Passing in Real Estate Under GST: Insights from Arbind Biswal v. Sahej Realcon Pvt. Ltd.

Date: Mar 20, 2020

Completion Certificate Authority and ITC Passing in Real Estate Under GST: Insights from Arbind Biswal v. Sahej Realcon Pvt. Ltd. Introduction The case of Arbind Biswal v. Sahej Realcon Pvt. Ltd....

Ensuring Pass-Through of Input Tax Credit: The Landmark Judgment in Naina Rani v. Pivotal Infrastructure Pvt. Ltd.

Date: Mar 20, 2020

Ensuring Pass-Through of Input Tax Credit: The Landmark Judgment in Naina Rani v. Pivotal Infrastructure Pvt. Ltd. Introduction The case of Naina Rani v. Pivotal Infrastructure Pvt. Ltd. was...

Jurisdictional Boundaries for Advance Rulings under GST: Insights from Apar Industries Limited Case

Date: Mar 19, 2020

Jurisdictional Boundaries for Advance Rulings under GST: Insights from Apar Industries Limited Case Introduction The case of Apar Industries Limited, In Re, adjudicated by the Authority for Advance...

Precedent on Pre-Existing Disputes in Corporate Insolvency: Chandralekha Constructions Pvt. Ltd. v. Devi Industrial Engineers

Date: Mar 19, 2020

Precedent on Pre-Existing Disputes in Corporate Insolvency: Chandralekha Constructions Pvt. Ltd. v. Devi Industrial Engineers Introduction The case of Chandralekha Constructions Pvt. Ltd. v. Devi...