All Tribunals Case Commentaries

Ensuring Anti-Profiteering Compliance: Analysis of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd.

Date: Mar 12, 2020

Ensuring Anti-Profiteering Compliance: Analysis of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd. Introduction The case of Deputy Commissioner Of State Tax v. Le Reve Pvt. Ltd. adjudicated by...

Kushal Kumar v. Sahara India: Consumer Rights Uphold Against Arbitration Clauses

Date: Mar 10, 2020

Kushal Kumar v. Sahara India: Consumer Rights Uphold Against Arbitration Clauses Introduction The case of Kushal Kumar v. Sahara India adjudicated by the District Consumer Disputes Redressal...

Apportionment of Expenses under Section 14A and Rule 8D: Insights from ITAT Jaipur's Ruling in Kulshrestha v. ITO

Date: Mar 10, 2020

Apportionment of Expenses under Section 14A and Rule 8D: Insights from ITAT Jaipur's Ruling in Kulshrestha v. ITO Introduction The case of Shri Sanjay Prakash Kulshrestha, Jaipur v. Income Tax...

Clarification on Deemed Dividend under Section 2(22)(e) of the Income Tax Act: ACIT's Ruling in Mumbai v. Jasubhai Engineering P. Ltd.

Date: Mar 7, 2020

Clarification on Deemed Dividend under Section 2(22)(e) of the Income Tax Act: ACIT's Ruling in Mumbai v. Jasubhai Engineering P. Ltd. Introduction The case of ACIT 1(2)(1), Mumbai v. Jasubhai...

Refund and Compensation Rights in Delayed Property Possession: Joypreet v. M/s AIPL Ambuja Housing and Urban Infrastructure Ltd.

Date: Mar 7, 2020

Refund and Compensation Rights in Delayed Property Possession: Joypreet v. M/s AIPL Ambuja Housing and Urban Infrastructure Ltd. Introduction The case of Joypreet S/o Charanjit Singh Walia versus M/s...

Non-Technical Services Exempt from TDS under Section 195: M/s D&H Secheron Electrodes Pvt. Ltd v. ITO

Date: Mar 7, 2020

Non-Technical Services Exempt from TDS under Section 195: M/s D&H Secheron Electrodes Pvt. Ltd v. ITO Introduction The case of M/s D&H Secheron Electrodes Pvt. Ltd v. ITO (IT & TP), Bhopal...

Clarification on Finance Lease Treatment for Banks under RBI Guidelines and Income Tax Act: Analysis of State Bank of India v. Additional CIT Mumbai

Date: Mar 7, 2020

Clarification on Finance Lease Treatment for Banks under RBI Guidelines and Income Tax Act State Bank of India v. Additional CIT Mumbai Court: Income Tax Appellate Tribunal, Mumbai Date: March 6,...

Appellate Tribunal for Electricity Invalidates Improper Encashment of Performance Bank Guarantees, Sets Precedent for Fair Adjudication

Date: Mar 7, 2020

Appellate Tribunal for Electricity Invalidates Improper Encashment of Performance Bank Guarantees, Sets Precedent for Fair Adjudication Introduction The case of M/s Sudhakara Infratech Private...

Judgment on Reasonable Forfeiture of Earnest Money in Property Allotment Cancellation: Karun Malhotra & Anr. v. M/s Ireo Grace Realtech Pvt. Ltd. & 2 Ors.

Date: Mar 7, 2020

Reasonable Forfeiture of Earnest Money in Property Allotment Cancellation Introduction The case of Karun Malhotra & Anr. v. M/s Ireo Grace Realtech Pvt. Ltd. & 2 Ors. was adjudicated by the National...

Radheshyam Agro Products Pvt. Ltd. vs. Bank of India: Defining Limitation Periods for Section 7 IBC Applications

Date: Mar 6, 2020

Radheshyam Agro Products Pvt. Ltd. vs. Bank of India: Defining Limitation Periods for Section 7 IBC Applications Introduction The case of Bimalkumar Manubhai Savalia, Shareholder and Director of...

NCLT’s Limited Jurisdiction in Reviewing CoC's Resolution Plan Approval: Insights from Shrawan Kumar Agrawal Consortium v. Rituraj Steel

Date: Mar 6, 2020

NCLT’s Limited Jurisdiction in Reviewing CoC's Resolution Plan Approval: Insights from Shrawan Kumar Agrawal Consortium v. Rituraj Steel Introduction The case of Shrawan Kumar Agrawal Consortium v....

Refunds and Unfair Trade Practices: Insights from M/s Country Club v. Mohini Kapoor

Date: Mar 6, 2020

Refunds and Unfair Trade Practices: Insights from M/s Country Club v. Mohini Kapoor Introduction The case of M/s Country Club, Hospitality & Holidays Limited v. Mohini Kapoor addresses pivotal issues...

NCLAT Upholds Limitation on Section 7 Insolvency Applications from Date of NPA Declaration

Date: Mar 6, 2020

NCLAT Upholds Limitation on Section 7 Insolvency Applications from Date of NPA Declaration Introduction The judgment in Digamber Bhondwe, Director Raipur Treasure Island Private Limited v. JM...

Arm's Length Price Adjustment and Expenditure Disallowance: Insights from M/s. Corbus (India) Pvt. Ltd. vs. DCIT, New Delhi

Date: Mar 6, 2020

Arm's Length Price Adjustment and Expenditure Disallowance: Insights from M/s. Corbus (India) Pvt. Ltd. vs. DCIT, New Delhi Introduction The case of M/s. Corbus (India) Pvt. Ltd. versus the Deputy...

Unveiling Unfair Trade Practices in Agricultural Seed Supply: Bant Singh v. Kisan Sewa Centre and Others

Date: Mar 6, 2020

Unveiling Unfair Trade Practices in Agricultural Seed Supply: Bant Singh v. Kisan Sewa Centre and Others Introduction The case of Bant Singh v. Kisan Sewa Centre and Others adjudicated by the State...

Limitation Period under Insolvency and Bankruptcy Code: Insights from Corporation Bank v. SJN Energy Infrastructure Pvt. Ltd.

Date: Mar 6, 2020

Limitation Period under Insolvency and Bankruptcy Code: Insights from Corporation Bank v. SJN Energy Infrastructure Pvt. Ltd. Introduction The case of Corporation Bank v. SJN Energy Infrastructure...

Tribunal Upholds DTAA Benefits Despite Absence of Tax Residency Certificate: Sreenivasa Reddy Cheemalamarri v. Income Tax Officer

Date: Mar 6, 2020

Tribunal Upholds DTAA Benefits Despite Absence of Tax Residency Certificate: Sreenivasa Reddy Cheemalamarri v. Income Tax Officer 1. Introduction The case of Sreenivasa Reddy Cheemalamarri vs. Income...

Madhu Bala v. M/s Royal Empire: Landmark Judgment on Developer Accountability under PAPRA

Date: Mar 6, 2020

Madhu Bala v. M/s Royal Empire: Landmark Judgment on Developer Accountability under PAPRA Introduction The case of Madhu Bala v. M/s Royal Empire adjudicated by the State Consumer Disputes Redressal...

Comprehensive Commentary on T.Johnson v. St. John Freight Systems Ltd.

Date: Mar 5, 2020

Liquidation Under the Insolvency and Bankruptcy Code: Insights from T.Johnson v. St. John Freight Systems Ltd. Introduction The case of T.Johnson v. St. John Freight Systems Ltd., adjudicated by the...

Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions

Date: Mar 5, 2020

Landmark Decision on Anti-Profiteering: Mandating the Pass-Through of Input Tax Credit Benefits in Real Estate Transactions Introduction The case of Abhishek Singh v. Aparna Constructions And Estates...