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All Tribunals Case Commentaries

M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263

M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263

Date: Mar 19, 2020
M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263 Introduction The case of M/s Omkar Infracon Private Limited, Kolkata v. I.T.O., Ward-12(2),...
National Consumer Disputes Redressal Commission Upholds Medical Practice in Emergency Hysterectomy Case

National Consumer Disputes Redressal Commission Upholds Medical Practice in Emergency Hysterectomy Case

Date: Mar 19, 2020
National Consumer Disputes Redressal Commission Upholds Medical Practice in Emergency Hysterectomy Case Introduction The case of Anuja Chaudhary Complainant(s) v. Shivam Hospital & Research Institute...
Volkswagen Consumer Dispute: Determining Manufacturing Defects Under the Consumer Protection Act

Volkswagen Consumer Dispute: Determining Manufacturing Defects Under the Consumer Protection Act

Date: Mar 19, 2020
Volkswagen Consumer Dispute: Determining Manufacturing Defects Under the Consumer Protection Act Introduction The case of Amar Kumar Saraswat Petitioner(s) v. Volkswagen Group Sales India Pvt. Ltd....
Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd.

Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd.

Date: Mar 19, 2020
Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd. Introduction The case of DCIT, CIR-5(1),...
Distinguishing Composite Supply from Works Contract under GST: Insights from Prasa Infocom Ruling

Distinguishing Composite Supply from Works Contract under GST: Insights from Prasa Infocom Ruling

Date: Mar 19, 2020
Distinguishing Composite Supply from Works Contract under GST: Insights from Prasa Infocom Ruling Introduction The Goods and Services Tax (GST) framework in India provides comprehensive guidelines on...
SEBI's Precedent on Manipulative Trading Through Minuscule Trades: Analysis of Cupid Trades & Finance Limited Order

SEBI's Precedent on Manipulative Trading Through Minuscule Trades: Analysis of Cupid Trades & Finance Limited Order

Date: Mar 19, 2020
SEBI's Precedent on Manipulative Trading Through Minuscule Trades: Analysis of Cupid Trades & Finance Limited Order Introduction The Securities and Exchange Board of India (SEBI) recently delivered a...
Reaffirming the Necessity of Pre-existing Disputes in Section 9 Applications under IBC: Chandralekha Constructions Pvt. Ltd. vs. Devi Industrial Engineers

Reaffirming the Necessity of Pre-existing Disputes in Section 9 Applications under IBC: Chandralekha Constructions Pvt. Ltd. vs. Devi Industrial Engineers

Date: Mar 19, 2020
Reaffirming the Necessity of Pre-existing Disputes in Section 9 Applications under IBC: Chandralekha Constructions Pvt. Ltd. vs. Devi Industrial Engineers Introduction The legal landscape of...
Fair Compensation for Delayed Possession in Real Estate: Kamal Chatterjee vs. Emaar MGF Land Ltd.

Fair Compensation for Delayed Possession in Real Estate: Kamal Chatterjee vs. Emaar MGF Land Ltd.

Date: Mar 18, 2020
Fair Compensation for Delayed Possession in Real Estate: Kamal Chatterjee vs. Emaar MGF Land Ltd. Introduction The case of Kamal Chatterjee & Another Complainant(s) vs. Emaar MGF Land Ltd. was...
Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments

Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments

Date: Mar 18, 2020
Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments Introduction The case of Micro Focus Software India...
Insurer's Liability in Vehicle Loss During Repairs: A Landmark Judgment

Insurer's Liability in Vehicle Loss During Repairs: A Landmark Judgment

Date: Mar 18, 2020
Insurer's Liability in Vehicle Loss During Repairs: A Landmark Judgment Introduction In the case of Sagar Kumar v. United India Insurance Company Limited, adjudicated by the District Consumer...
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions

Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions

Date: Mar 18, 2020
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions Introduction The case of Delhi Cooperative Commercial Thrift and Credit Society Ltd v. Income Tax Officer...
Mohan Clothing Co. Pvt. Ltd. v. ACAIT: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147

Mohan Clothing Co. Pvt. Ltd. v. ACAIT: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147

Date: Mar 18, 2020
Mohan Clothing Co. Pvt. Ltd. v. Assistant Commissioner Of Income Tax: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147 1. Introduction The case of Mohan Clothing...
Enforcement of Debt Recovery: HDFC Bank v. M/S Ashirwad Medi Pharma

Enforcement of Debt Recovery: HDFC Bank v. M/S Ashirwad Medi Pharma

Date: Mar 18, 2020
Enforcement of Debt Recovery: HDFC Bank v. M/S Ashirwad Medi Pharma Introduction The case of HDFC Bank Limited versus M/S Ashirwad Medi Pharma and associated parties was adjudicated by the Debts...
NCLT Reinforces 90-Day Claim Filing Deadline under IBC in Guarantor Claims

NCLT Reinforces 90-Day Claim Filing Deadline under IBC in Guarantor Claims

Date: Mar 18, 2020
NCLT Reinforces 90-Day Claim Filing Deadline under IBC in Guarantor Claims Introduction The case of Idbi Bank Ltd v. Neueon Towers Ltd adjudicated by the National Company Law Tribunal (NCLT) on March...
Establishing the Impact of Pre-Existing Disputes on IBC Section 9 Applications: A Comprehensive Analysis of Sangeeta Goel v. Roidec India Chemicals Pvt. Ltd.

Establishing the Impact of Pre-Existing Disputes on IBC Section 9 Applications: A Comprehensive Analysis of Sangeeta Goel v. Roidec India Chemicals Pvt. Ltd.

Date: Mar 18, 2020
Establishing the Impact of Pre-Existing Disputes on IBC Section 9 Applications: A Comprehensive Analysis of Sangeeta Goel v. Roidec India Chemicals Pvt. Ltd. Introduction The case of Sangeeta Goel v....
Establishing Bank Liability for Security Lapses in Locker Custody: Sri Amal Kumar Shikdar v. The Central Bank of India

Establishing Bank Liability for Security Lapses in Locker Custody: Sri Amal Kumar Shikdar v. The Central Bank of India

Date: Mar 17, 2020
Establishing Bank Liability for Security Lapses in Locker Custody: Sri Amal Kumar Shikdar v. The Central Bank of India Introduction The case of Sri Amal Kumar Shikdar v. The Central Bank of India was...
Punjab National Bank v. Vindhya Cereals Pvt Ltd: Establishing Protocols for Initiating Corporate Insolvency Resolution Process

Punjab National Bank v. Vindhya Cereals Pvt Ltd: Establishing Protocols for Initiating Corporate Insolvency Resolution Process

Date: Mar 14, 2020
Punjab National Bank v. Vindhya Cereals Pvt Ltd: Establishing Protocols for Initiating Corporate Insolvency Resolution Process 1. Introduction The case of Punjab National Bank v. Vindhya Cereals Pvt...
Bank Liability for Unauthorized Electronic Transactions: Chairman, Punjab National Bank v. Leader Valves Ltd.

Bank Liability for Unauthorized Electronic Transactions: Chairman, Punjab National Bank v. Leader Valves Ltd.

Date: Mar 14, 2020
Bank Liability for Unauthorized Electronic Transactions: Chairman, Punjab National Bank v. Leader Valves Ltd. Introduction The case of Chairman, Punjab National Bank & Anr. v. Leader Valves Ltd. is a...
Service Tax Implications on Lease Rentals: Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai

Service Tax Implications on Lease Rentals: Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai

Date: Mar 14, 2020
Service Tax Implications on Lease Rentals: Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai 1. Introduction The case Arval India Pvt Ltd v. Commissioner of Service Tax IV Mumbai revolves...
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed

Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed

Date: Mar 14, 2020
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed Introduction In the case of Shri Arpit Khairari, Jaipur v. Income Tax Officer, Ward-2-2, Jaipur, decided by the Income...
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