All Tribunals Case Commentaries

Bank Liability for ECS Failure Charges: Insights from Surinder Pal v. Syndicate Bank

Date: Mar 5, 2020

Bank Liability for ECS Failure Charges: Insights from Surinder Pal v. Syndicate Bank Introduction The case of Surinder Pal S/o Sant Ram v. Syndicate Bank adjudicated by the District Consumer Disputes...

Downgrading of Trading Licence: JSW Power Trading Co. Ltd. v. Central Electricity Regulatory Commission

Date: Mar 5, 2020

Downgrading of Trading Licence: JSW Power Trading Co. Ltd. v. Central Electricity Regulatory Commission Introduction The case of JSW Power Trading Company Limited versus the Central Electricity...

NCLT Reinforces Distinction Between Lease and License in Operational Debt Under IBC

Date: Mar 5, 2020

NCLT Reinforces Distinction Between Lease and License in Operational Debt Under IBC Introduction The case of Jaipur Trade Expocentre Pvt. Ltd. v. M/s Metro Jet Airways Training Pvt. Ltd. adjudicated...

Extentia Information Technology Pvt. Ltd. v. Deputy Commissioner of Income-tax: Clarifying TPO Jurisdiction under Section 92CA

Date: Mar 5, 2020

Extentia Information Technology Pvt. Ltd. v. Deputy Commissioner of Income-tax: Clarifying TPO Jurisdiction under Section 92CA Introduction The case of M/s Extentia Information Technology Pvt. Ltd.,...

Admittance of Corporate Insolvency Resolution Process Under Section 7 of IBC: Omkara Assets Reconstruction Pvt. Ltd v. Avadh Fibres Pvt Ltd

Date: Mar 5, 2020

Admittance of Corporate Insolvency Resolution Process Under Section 7 of IBC: Omkara Assets Reconstruction Pvt. Ltd v. Avadh Fibres Pvt Ltd Introduction The case of Omkara Assets Reconstruction Pvt....

Reaffirming Utmost Good Faith in Insurance Contracts: Insights from LIC of India v. Raj Vilas Dongre & Anr.

Date: Mar 4, 2020

Reaffirming Utmost Good Faith in Insurance Contracts: Insights from LIC of India v. Raj Vilas Dongre & Anr. Introduction The case of Life Insurance Corporation of India v. Raj Vilas Dongre & Anr....

Nirmal Kotecha v. SEBI: Establishing Accountability in Securities Market Manipulation

Date: Mar 3, 2020

Nirmal Kotecha v. SEBI: Establishing Accountability in Securities Market Manipulation Introduction The case of Nirmal N. Kotecha v. Securities And Exchange Board Of India (SEBI) adjudicated by the...

CESTAT Rohtak v. MS Som Flavour Masala Pvt Ltd: Clarifying Refund and Interest Provisions under the Central Excise Act

Date: Mar 3, 2020

CESTAT Rohtak v. MS Som Flavour Masala Pvt Ltd: Clarifying Refund and Interest Provisions under the Central Excise Act Introduction The case of Rohtak v. MS Som Flavour Masala Pvt Ltd adjudicated by...

Invalidity of Reassessment Orders Without Statutory Notice under Section 143(2)

Date: Feb 29, 2020

Invalidity of Reassessment Orders Without Statutory Notice under Section 143(2) Introduction The case of M/s Radhe Sham Jain Diamonds Jewellers Pvt. Ltd., Ludhiana v. DCIT, CC-III, Ludhiana...

Consumer Rights in Real Estate: Ensuring Refunds and Compensation for Deficiency in Services in Vikram Singh Grover v. M/s Manohar Infrastructure & Constructions Pvt. Ltd.

Date: Feb 29, 2020

Consumer Rights in Real Estate: Ensuring Refunds and Compensation for Deficiency in Services in Vikram Singh Grover v. M/s Manohar Infrastructure & Constructions Pvt. Ltd. Introduction The case of...

Tribunal Sets Aside State Commission's Arbitrary Reduction of Extension in PPA Agreement

Date: Feb 29, 2020

Tribunal Sets Aside State Commission's Arbitrary Reduction of Extension in PPA Agreement Introduction The case of Azure Sunrise Private Limited v. Chamundeshwari Electricity Supply Corporation...

Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies

Date: Feb 29, 2020

Registrar for Co-operative Societies v. Simmi Kapoor: Strengthening Restrictions on Membership Transfer in Cooperative Housing Societies Introduction The case of Registrar for Co-operative Societies...

Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi

Date: Feb 29, 2020

Necessity of Cross-Examination in Customs Confiscation: Insights from Shri Anil Gadodia v. New Delhi Introduction The case of Shri Anil Gadodia v. New Delhi deliberated upon the nuances of customs...

Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations

Date: Feb 29, 2020

Tata Power Delhi Distribution Ltd. vs NTPC Ltd.: Clarifying Payment Mechanisms under CERC Tariff Regulations Introduction The case of Tata Power Delhi Distribution Limited (Appellant) vs NTPC Limited...

Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech v. ACIT

Date: Feb 29, 2020

Interest Liability under Section 201(1A) for Non-Deduction of TDS on Lease Payments: Insights from Prateek Buildtech (India) Pvt. Ltd. v. ACIT Introduction The case of Prateek Buildtech (India) Pvt....

Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing – Yahoo Software Development India Pvt. Ltd. v. Deputy Commissioner of Income Tax

Date: Feb 29, 2020

Affirmation of Working Capital Adjustments in TNMM and Criteria for Comparable Selection in Transfer Pricing Introduction In the case of M/s Yahoo Software Development India Private Limited,...

Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO

Date: Feb 29, 2020

Section 68 of the Income Tax Act Not Applicable in Share Swapping Transactions: Blooming Tradelink (P) Ltd. vs. ITO Introduction The case of Blooming Tradelink (P) Ltd. versus Income Tax Officer...

Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171

Date: Feb 28, 2020

Re-Computation Mandate in Anti-Profiteering Case Reinforces Strict Adherence to CGST Section 171 Introduction The case of Rahul Sharma v. Portronics Digital Pvt. Ltd. adjudicated by the National...

Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority

Date: Feb 28, 2020

Enhancing Municipal Solid Waste Management: Insights from John Weslay v. State Level Environment Impact Assessment Authority Introduction The case of John Weslay v. State Level Environment Impact...

M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes

Date: Feb 28, 2020

M/S. LAKADWALA DEVELOPERS P. LTD. v. AMARJEET SINGH BARYAM SINGH: Establishing Ready Reckoner Rates as Basis for Compensation in Real Estate Disputes 1. Introduction The case of M/S. Lakadwala...