All Tribunals Case Commentaries

J.R. Construction v. Commissioner: Clarifying 'Construction of Complex' Service Tax Liability

Date: Mar 14, 2020

J.R. Construction v. Commissioner: Clarifying 'Construction of Complex' Service Tax Liability Introduction The case of J.R. Construction v. Commissioner, Central Excise, Customs and Service Tax,...

Limitation Periods in Insolvency Proceedings: Insights from Ishrat Ali v. Cosmos Cooperative Bank Ltd. & Anr.

Date: Mar 13, 2020

Limitation Periods in Insolvency Proceedings: Insights from Ishrat Ali v. Cosmos Cooperative Bank Ltd. & Anr. Introduction The case of Ishrat Ali v. Cosmos Cooperative Bank Ltd. & Anr. adjudicated by...

Enforcement of PMFBY Insurance Claims under KCC Loans: The Landmark Ruling in Satbir v. State Bank of India

Date: Mar 13, 2020

Enforcement of PMFBY Insurance Claims under KCC Loans: The Landmark Ruling in Satbir v. State Bank of India Introduction The case of Satbir v. State Bank of India adjudicated by the District Consumer...

Application of RERA Sections 12 and 18 Quasi-Retroactively: Rohit Chawla v. M/s Bombay Dyeing Judgment

Date: Mar 13, 2020

Application of RERA Sections 12 and 18 Quasi-Retroactively: Rohit Chawla v. M/s Bombay Dyeing Judgment Introduction The case of Rohit Chawla v. M/s Bombay Dyeing & Mfg. Co. Ltd. adjudicated by the...

Limitation Bar Applies to Section 7 Insolvency Applications: V. Padmakumar v. Sasf & Another

Date: Mar 13, 2020

Limitation Bar Applies to Section 7 Insolvency Applications: V. Padmakumar v. Sasf & Another Introduction The case of V. Padmakumar v. Stressed Assets Stabilisation Fund (SASF) & Another adjudicated...

Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT

Date: Mar 13, 2020

Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT Introduction The case of M/S Bini Builders Pvt. Ltd., Mumbai v....

Voluntary Execution of Discharge Vouchers in Insurance Claims: Insights from NATIONAL INSURANCE CO. LTD. v. BISWADEB KOLEY & ORS.

Date: Mar 13, 2020

Voluntary Execution of Discharge Vouchers in Insurance Claims: Insights from NATIONAL INSURANCE CO. LTD. v. BISWADEB KOLEY & ORS. Introduction The case of NATIONAL INSURANCE CO. LTD. v. BISWADEB...

SEBI vs CG Power and Industrial Solutions Limited: A Landmark Judgment on Corporate Fraud and Regulatory Oversight

Date: Mar 12, 2020

SEBI vs CG Power and Industrial Solutions Limited: A Landmark Judgment on Corporate Fraud and Regulatory Oversight Introduction On March 11, 2020, the Securities and Exchange Board of India (SEBI)...

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...